Article Per Year (5 Year)
p-Index From 2020 - 2025
2.647
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad SEIKO : Journal of Management & Business EQIEN - JURNAL EKONOMI DAN BISNIS Indonesian Journal of Economics, Social, and Humanities Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Unri Conference Series: Community Engagement Journal of Rural and Urban Community Empowerment Jurnal Pajak dan Bisnis (Journal of Tax and Business) SYNERGY: Jurnal Bisnis dan Manajemen PEKBIS VALUTA Jurnal Administrasi Bisnis, Manajemen dan Ekonomi Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Alfiati Silfi
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 80 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 80 Documents
Search

 2   3   4   5   6 
PENGARUH PENERAPAN TOTAL QUALITY MANAGEMENT SISTEM PENGUKURAN KINERJA SISTEM PENGHARGAAN MOTIVASI DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL (Studi Empiris Pada Perhotelan Di Pekanbaru) Rosfariana Marbun; Vince Ratnawati; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research was to analyze the effect of total quality management, performance measurement system, system of rewards, motivation and organizational commitment to managerial performance partially or simultaneously. This research was conducted in the hospitality pekanbaru by respondents as many as 150 managers. Data collected through a survey using questionnaires. Questionnaires distributed directly to the manager any hospitality at pekanbaru 150 questionnaires. Spreading was done on August 20, 2016 until August 23, 2016. The questionnaire back as much 79.Metode statistics used to test the hypothesis in this research is multiple linear regression. The result of this study indicate that the total quality management system, performance measurement systems, reward systems and motivation had a significant effect on managerial performance. However to the organization's commitment doesn’t have significant effect on the managerial performance. there are still many limitatios and short comings the effect of independent variables on the dependent variable can only explain by 81%, hence more independent variable are needed. Based on these results, further research are expected to use more independent variables such as leadership style, balanced scorecard, organizational culture and others.Keywords : Management, Performence, Motivation and Commitment
PENGARUH PERTUMBUHAN LABA, STRUKTUR MODAL, LIKUIDITAS DAN KOMISARIS INDEPENDEN TERHADAP KUALITAS LABA DENGAN KOMISARIS INDEPENDEN DIMODERASI OLEH KOMPETENSI KOMISARIS INDEPENDEN (Studi pada Perusahaan Manufaktur yang terdaftar pada Bursa Efek Indonesia pe Kartika Aulia Zein; Raja Adri Satriawan Surya; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine whether (1) the effect of earnings growth earnings quality, (2) the effect of the capital structure of the profit on the quality of earnings (3) the effect of liquidity on the quality of earnings and (4) the influence of independent directors to be moderated by the competence of independent directors on the quality of earnings on companies listed in the Indonesia Stock Exchange. Population of this research are manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2013 until 2014. The research proves that (1) earnings growth positive significant effect on the quality of earnings with a significant level of 0.025, (2) the capital structure of a significant negative effect on the quality of earnings with a significant level of 0.200, (3) liquidity significant positive effect on the quality of earnings with significant level of 0.100 and (4) an independent commissioners significant negative effect on the quality of earnings with competence moderated by an independent commissioner with a significant level of 0.000Keywords: Quality of earnings, capital structure, profit growth, liquidity and Independent commissioner
PENGARUH MANAJEMEN LABA, CORPORATE GOVERNANCE, DAN INTENSITAS MODAL TERHADAP AGRESIVITAS PAJAK PERUSAHAAN (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Periode Tahun 2010-2014) Shelly Novitasari; Vince Ratnawati; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine and analyze the effect of earnings management, Corporate Governance with proxy (managerial ownership, institutional ownership, independent commissioner, and the meeting intensity of the audit committee) and capital intensity against corporate tax aggressive. The dependent variable in this study is tax aggressive are measured using Cash Effective Tax Rate (CETR). The population in this study is the property and real estate companies listed on Indonesian Stock Exchange (BEI) 2010-2014. The sample was determined by the purposive sampling method and obtain 26 companies. Type of data used was secondary data obtained from www.idx.co.id or ICAMEL. Data analysis conducted with multiple linear regression model with help of software SPSS version 22,0. Of the result of the testing that has been done, the partial regression test (t test) showed that the independent variables earnings management, institutional ownership, and independent commissioner which has a significant effect on tax aggressive. Meanwhile managerial ownership, the meeting intensity of the audit committee, and capital intensity has no effect on tax aggressive. Based on total adjusted R-square result proved that variables of earnings management, managerial ownership, institutional ownership, independent commissioner, the meeting intensity of the audit committee, and capital intensity on tax aggressive results of 17,3% while the rest of 82,7% were affected by other variables that were not performed in this studyKeywords: Earnings Management, Corporate Governance, Capital intensity, and Tax aggressive
PENGARUH GANGGUAN PRIBADI, GANGGUAN EKSTERNAL, GANGGUAN ORGANISASI, KOMPETENSI, DAN KECAKAPAN PROFESIONAL TERHADAP KOMITMEN INDEPENDENSI AUDITOR (Studi Empiris pada Kantor Akuntan Publik di Batam dan Pekanbaru) Shendi Yunita Rizky; Raja Adri Satriawan surya; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to invetigate the effect of Personal Disturbance, External Disturbance, Organizational Disturbance, Competency, and Professional Skills on the Auditors’ Independence in Public Accounting Firm (KAP) of Batam and Pekanbaru. This study is population. While responden is consisted by the fifty Public Accounting Firm (KAP) officers in Batam and Pekanbaru. The data was collected by distributing quetionnaires which isgiven to 60respondents, but only 50 (83%) respondents who fill out the questionnairescompletely and can be processed. The analysis tool used is multiple regression using SPSS program version 21. Based on t test results partially be known that the results of t test for variables personal disturbance, Organizational Disturbance, Competency, and Professional Skills was significantly on auditor independence wich thitung>ttabel. While the external disturbance dont have significantly effect on auditors independency.Keywords: Personal Disturbance, External Disturbance, Organizational Disturbance, Competency, Professional Skills and Auditors’ Independence
PENGARUH LEVERAGE DAN CAPITAL INTENSITY RATIO TERHADAP EFFECTIVE TAX RATE : DIMODERASI OLEH PROFITABILITY (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di BEI Tahun 2011-2013) Nimatur Roifah; Kirmizi Ritonga; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine whether leverage, and capital intensity ratio affect the effective tax rate that is moderated by profitability. This study conducted on companies listed on the Stock Exchange in 2011-2013. The total of samples in this study were as many as 62 companies. Methods of analysis used in this study was moderate regression analysis using SPSS version 17.0. The results showed that the leverage does not affect the effective tax rate. the results also showed that the capital intensity ratio, the interaction between leverage and profitability, as well as the interaction between capital intensity ratio and profitability affect the effective tax rate. Coefficient of determination third hypothesis in this study affect the dependent variable of 14.9%, while 85.1% is influenced by other variables that are not described in this study. Then the coefficient of determination fourth hypothesis in this study affect the dependent variable of 21.5%, while 78.5% is influenced by other variables that are not described in this study.Keywords: Effective tax rate, Profitability, Leverage, and Capital Intensity Ratio
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA UNTUK BERKARIR MENJADI AKUNTAN PUBLIK Nurkholis Fajri; Kirmizi Ritonga; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to analyze of the influence of variable Job Intrinsic Value, Consideration of Labor Market, The Strenghts and Weaknesses of Public Accountant, Personality, and Professional Recognition to the interesting to get the career as public accountant. 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 questionnaires survey using instruments that are delivered diretcly to the students. Total respondents were are used in this analysis were 180 respondents. Methods of Analysis is conducted with a multiple regression analysis using SPSS (Statistical Product and Service Solutions) Version 17. The result of testing hypotheses using the t test, concluded H1, H2, H4, H5 is accepted which has a significance value p-value < 0,05, indicating that the variable job intrinsic value, consideration of labor market, personality, and professional recognition have influence to the interesting to get the career as public accountant. While variable the strenghts and weaknesses of public accountant have a significance value p-value > 0,05, H3 is not acceptable. The coefficient of determination in this study was 55,8 %. These four variables affect the dependent variable by 55,8 %, while 44,2 % is influenced by other variables that are not addressed in this study.Keywords : Intrinsic, Labor Consideration, Personality, Interesting as Public Accountant
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH, AKSESIBILITAS LAPORAN KEUANGAN DAERAH DAN PENGENDALIAN INTERNAL TERHADAP TRANSPARANSI DAN AKUNTABILITAS PENGELOLAANKEUANGAN DAERAH KOTA DUMAI Mirza Masyhur; Hardi &#039;; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to determine the effect of regional financial statement presentation, accessibility of financial statements and internal control areas to transparency and accountability in the management of local financial statements in Dumai city. The population in this research is all working unit of regional government ( SKPD) in Dumai city which totally 34 SKPD. Samples in this study obtained by using purposive sampling method. This study uses multiple regression analysis linear with SPSS version 20.0. This study uses the classical assumption of the normality test, heterokedasity test, auto test correlation, multicollinearity test, as well as for hypothesis testing using t. This study proves that all the independent variables affect the dependent variable with a significant level (α) <0.05 and a coefficient of determination of 83.4%. Indicated that the financial statement presentation area, accessibility of financial statements and internal control areas affect transparency and accountability in the management of local financial statements amounted to 83.4% Dumai city. and 16.6% are other variables that may affect the transparency and accountability in the management of financial statements in Dumai city areas that are not included in this study.Keywords: Financial Statement, Accessibility, Internal Control, Transparency, Accountability.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN WHOLESALE AND RETAIL TRADE DI BURSA EFEK INDONESIA (Pengujian Empiris Menggunakan Client Cycle Time dan Firm Cycle time) Ismail Mubaraq; Emrinaldi Nur Dp; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is to empirically examine the factors that affect audit delay in the Wholesale and Retail Trade company in Indonesia Stock Exchange. The dependent variable in this research is the breakdown of audit delay into Client Firm Cycle Time and Cycle Time. Independent variables are extraordinary items, corporate income, debt proportion, client size. This research uses secondary data. Namely the annual financial statements obtained from the office of Capital Market Information Center (PIPM) Pekanbaru. The analysis used is multiple linear regression using the enter method. The sample used in the research were taken using puposive sampling technique. The results showed that the Client Cycle Time is affected by corporate income variable, while the other independent variables are extraordinary, debt proportion and client size had no significant effect. For Firm Cycle Time study results showed that all independent variables are extraordinary items, corporate income, debt proportion and client size have a significant effect. From the test results are known Coefficient of Determination R2 Adjusted R Square value on Client Cycle Time by 0.259 which states that the contribution of the effect of independent variables on the dependent variable Client Cycle Time is of 25.9%. While the remaining 74.1% is influenced by other variables. And Cycle Time Firm known for the value of Adjusted R Square of 0.235 means that the effect is that the contribution of the independent variable on the dependent variable for Firm Cycle
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH, TEMUAN AUDIT (BPK) DAN LEVERAGE TERHADAP KINERJA PEMERINTAH DAERAH (Studi Empiris Pemerintah Daerah Kabupaten/Kota Di Provinsi Riau) Galang Afrian; R. Adri Satriawan Surya; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this study was to test the effect of the characteristics of the local government, the audit findings (CPC) and leverage on the performance of local government (Local Government empirical studies regencies / cities in Riau Province). Population in this research is the Regional Government of Regency / City in Riau Province has all the complete data include: Balance to get the Total Assets, Budget Realization Report (LRA) to get the PAD, DAU, DAK, Sharing and total realization of the budget revenues, as well as the need BPK audit examination report in 2009-2013 to get the number of audit findings. Data used in this research is secondary data. Data collection techniques in this research is the study of documentation and literature. The data analysis using descriptive method and multiple regression formula. From the research results showed the influence of regional wealth levels of local government performance is positive and significant. Influence shopping areas, audit findings and leverage of local government performance is positive and significant. Based on the results of research known that all independent variables have a strong relationship with local government performance. Also showed that the level of regional wealth, shopping areas, audit findings and jointly leverage effect on the performance of local governments amounted to 76.90%. For authors suggest that this research is still in need of some repairs to be done in future studies related to the object of study similar to this study in the future, such as by adding a few other variables to analyze the performance of local government.Keywords:Characteristics, Audit, Leverage and Performance.
PENGARUH PROFESIONALISME, ETIKA, INDEPENDENSI, PENGALAMAN DAN PENGETAHUAN MENDETEKSI KEKELIRUAN TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (Studi Empiris pada Auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi Riau) Selvy De Balqis; Raja Adri Satriawan Surya; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to identify and analyze the influence of Profesionalism, Ethic, Independency, Working Experiences, and Auditor’s Knowledge of Error on Judgement of Materiality Level. This research used primary data from questioner filled by functional auditors of Perwakilan BPKP Provinsi Riau. This study used random sampling method and used multiple linear regression as the analysis instrument, by using SPSS (Statistical Product and Service Solution) ver. 21 software. Four hypothesis shows there are influences beetween Profesionalism, Ethic, Independency, Working Experiences, and Auditor’s Knowledge of Error on Judgement on Materiality level. The influnce of Profesionalism, Ethic, Independency, Working Experiences, and Auditor’s Knowledge of Error are 45,6 %, while the remaining 54,4 % is influenced by other variables.Keywords : Materiality level, Profesionalism, Ethic and Independency
Co-Authors ', Desmiyawati ', Kamaliah Abang Reza Yunaz Abdurrahman, Rezi Aditya Trinovryan Aji, Ridho Pramana Amir Hasan Amries Rusli Tanjung Anak Agung Gede Sugianthara Andreas Andreas Angriani, Salsabila Risma Ayu Oktaviani, Ayu Bernandus Hutajulu BUDI SETIAWAN Dede Kurniawan Delcia Oktora Desmiyawati &#039; Dessy Yoswaty Dirangga Madali Edyanus Herman Halim Emrinaldi Nur EMRINALDI NUR DP Enawan, Hanny Enni Savitri Fakhria Ahmad Tawang Fauzi Herli Fischa Permata Dwiyandra Fitri Kasuarina Fitriani Fitriani Galang Afrian Gesha Ramadhani Grisely &#039; Hardi &#039; Hardi - Helmi, Benny Hendriko Pardede, Hendriko Hidayat, Zullaika Hilfa Mora Marito Nst Hilmi Hilmi Humairoh, Fitri Illa Sasmi Herja Intan Dewi Rahayu Ningsih Ismail Mubaraq Jack Elsyandi Piotama Julio Herdi Peuranda Kamaliah &#039; Kamaliah - Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Kartika Aulia Zein Kennedy - Kirmizi -, Kirmizi Kirmizi Ritonga Laurensia Br Tarigan, Laurensia Br M. Rasuli Mahdiyah, Evfi Meilda Wiguna Mela, Nanda Fito Miftah Urrahmi Mirza Masyhur Muhammad Dzaky Muhammad Ilyas Tarigan, Muhammad Ilyas Muhammad Luthfi Iznillah, Muhammad Luthfi Mustika &#039; Nimatur Roifah Novikasari, Yully Novriandri Putra Ardian Nur Azlina Nur Azlina Nurkholis Fajri Nurmah, Rahmawati Yulijah Nurmawati Nurmawati Nurrahma Dewi, Nurrahma Nursyirwani, Nursyirwani Nurul Azkiah Odiatma, Fajar Putri, Nurul Hikmah R. Adri Satriawan Surya Rahman, Nadiah Ocvinitha Raja Adri Satriawan Surya Rasuli &#039; Ratna Sari Dewi Redian Mulyadati Restu Agusti Rheny Afriana Hanif Ria Nelly Sari Ridy Argi Hasugian, Ridy Argi Rima Aprisa Riri Afrinta Riri Trycia Indra Riska Natariasari Risky, Cindi Amelia Rita Anugerah Ronal Kurniawan Rosfariana Marbun Scania Evana Putri Selvy De Balqis Shafitri, Nurul Shelly Novitasari Shendi Yunita Rizky Stifany Ayuningrum Suci Amelia Putri Superdi &#039; Syahril Nedi Syarifah Siti Rabiah Taufeni Taufik Triwahyuni, Mustika Tuminah Sinaga Ummi Umaroh Vella Kurniasih Fitri Vince Ratnawati Widya Orin Widya Pangestika Windarti Windarti Wulan Oktaviani Wulandari, Rinda Yeni Yustika, Yeni Yesi Mutia Basri Yogi Prastyo Suwandi Yurnita &#039; Yusuf Raihan Zirman -