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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
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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

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PENGARUH LABA AKUNTANSI, TOTAL ARUS KAS, KOMPONEN ARUS KAS, RETURN ON EQUITY TERHADAP VOLUME PERDAGANGAN SAHAM PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2013 Riri Afrinta; Hardi -; 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

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Abstract

The purpose of this study was to examine the effect of accounting earnings, total cash flow, operating cash flow, financing cash flow, investment cash flow and return on equity to the mining company's stock trading volume. The population in this study are all mining companies listed in Indonesia Stock Exchange (BEI) 2010-2013. Total population is about 16 mining companies. The sample in this study are all mining company listed on the Indonesia Stock Exchange (BEI) 2010-2013, the number of samples is as much as 16 mining companies. While the analysis of data using multiple regression models. Results of this study stated that the accounting profit, total cash flow, cash flow and return on equity investments have a significant impact on stock trading volume. While pperating cash flows and financing cash flow does not have a significant effect on stock trading volume.Keywords: Accounting, Cash, Return on equity, Stock Trading, and Mining
PENGARUH PENYAJIAN LAPORAN KEUANGAN, AKSESIBILITAS DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (studi empiris pada satuan kerja perangkat daerah Kabupaten Sijunjung) Superdi '; M. Rasuli '; Alfiati Silfi
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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This study aims to research the influence of the presentation of financial report, accessibility and regional financial accounting system to accountability of regional financial management. The research was conducted on SKPD Sijunjung regency. The population in this study totaling 25 units working unit. Respondents in this study is the Head SKPD as users of the budget, the Head of Finance, Treasurer SKPD and parties that are directly related to the financial management of the Regional Government Sijunjung. Data analysis technique used is multiple linear regression analysis and t test using SPSS. The results showed the presentation of financial statements, accessibility and regional financial accounting system affect the accountability of financial management with the value of determination (Adjusted R2) amounted to 60.9% while the remaining 39.1% be affected by other variables not examined in this study.Keyword: accountability of the management of regional financial, the presentation of financial report, accessibility and regional financial accounting system
Pengaruh pertumbuhan perusahaan, investment opportunity set, profitabilitas, ukuran perusahaan, risiko bisnis dan struktur aktiva, terhadap struktur modal pada perusahaan property & real estate yang terdaftar di bursa efek indonesiatahun 2011-2012 Fitri Kasuarina; Rasuli '; 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

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Abstract

The study aims to determine the effect of the investment opportunity set (IOS), the company's growth, profitability, risk and asset structure of capital structure on property & real estate company listed on the Indonesia Stock Exchange in 2011-2012.The population in this study are all property and real estate companies listed on the Indonesian Stock Exchange (BEI) in the period 2011-2012. The sample used by the authors in this study was determined using purposive sampling technique. The number of property & real estate company listed on the Indonesia Stock Exchange in 2011 and 2012 is as much as 49 companies. Data were analyzed using multiple regression.The rate of growth the company has a positive and significant impact on the capital structure. Investment Opportunity Set (IOS) and a significant positive effect on capital structure. Risk does not have a significant effect on capital structure. ROA positive and significant impact on the capital structure. Size positive and significant impact on the capital structure. The structure of assets and a significant positive effect on capital structure. This means that the policy asset structure on property and real estate company is one of the factors that can affect the capital structure that needs to be considered when investing in the stock exchange.Keywords: Growth Company, Investment Opportunity Set (IOS), Risk, Profitability, Asset Structure, Capital Structure
PENGARUH TEKANAN EKSTERNAL, FAKTOR POLITIK, ETIDAKPASTIAN LINGKUNGAN, KOMITMEN PIMPINAN, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAPPENERAPANTRANSPARANSI PELAPORAN KEUANGAN (Studi Empiris pada SKPD Kabupaten Kampar) Ummi Umaroh; Desmiyawati '; Alfiati Silfi
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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Abstract

The purpose of this research is to provide empirical evidence of the influence of external pressures, political factors, the uncertainty of the environment, management commitment, and competence of human resources towards the implementation of the transparency of financial reporting (an empirical study on Kampar District).The sample in this studyusing a convenience sampling method.That SKPD in Kampar regency. Respondents involved in this research were 82 respondents consisting of Head of finance, treasurers, finance staff and Stylists Financial Officer. The technique of collecting data using questionnaires. The statistical method used to test the hypothesis is multiple regression with the help of SPSSversion 17.0.The results of this study provide evidence that partially or simultaneously variable external pressures, political factors, the uncertainty of the environment, and human resource competencies affect the implementation of the transparency of financial reporting. As for the variable leadership commitment partially negative effect on theimplementation of the transparency of financial statements. The magnitude of the effect of the independent variable on the dependent variable that is equal to 49.3%. while the remaining 31.7% is influenced by other variables not included in this study.Keywords:Pressure, Political, Environmental Uncertainty, Commitment, and Competence.
PENGARUH PARTISIPASI ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KEPERCAYAAN DAN KOMITMEN TUJUAN SEBAGI VARIABEL MODERATING (Studi Di Pemerintahan Kota Pekanbaru) Hilfa Mora Marito Nst; Ria Nelly Sari; 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

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Abstract

This research aimed to examine the effect of budgetary participation and budget goal clarity on budgetary slack with trust and goal commitment as a moderating variable. This research is expected to help the government in order to improve the effectiveness of government budgets become increasingly better in the future.The sample used in this research is the echelon III and IV in Pekanbaru City Government. Data was collected through questionnaire survey method through. Of the 84 questionnaires distributed, the number of returnees is 75 questionnaire and a questionnaire that can be processed a number of 66 questionnaires. Data were analyzed using multiple regression (multiple regression) and moderate regression (Moderate Regression Analysis-MRA) with the help of a computer program SPSS version 17.0. The results showed that budgetary participation and budget goal clarity influence on budgetary slack. Participation budget and budget goal clarity moderated by the trust and goal commitment of purpose also affect the budgetary slack.Keywords: budgetary participation, budget goal clarity, trust, goal commitment and budgetary slack.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, TIPE AUDITOR DAN TIPE INDUSTRI TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (Studi Empiris Pada Perusahaan yang Termasuk Dalam Indeks Kompas 100 Tahun 2014 Bursa Efek Indonesia) Rima Aprisa; Amries Rusli Tanjung; 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

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Abstract

This study aims to examines the influence of firm size, profitability, auditor type and industry type to the intellectual capital disclosure. The sampel used is secondary data from the Indonesia Sock Exchange (IDX) by using annual report of 100 companies that listed in index kompas 100 in 2014. The method of determining the sample is by using purposive sampling method, while the data processing method used in this study is the multiple regression analysis. The result of this study indicates: (1) firm size has a significant influence toward the intellectual capital disclosure with significance value 0,022, (2) auditor type has a significant influence toward the intellectual capital disclosure with significance value 0,000, (3) industry type has a significant influence toward the intellectual capital disclosure with significance value 0,004, (4) but profitability does not have a significant influence toward intellectual capital disclosure.Keywords: intellectual capital disclosure, firm size, profitability, auditor type, and industri type.
PENGARUH INDEPENDENSI, KOMPETENSI, MOTIVASI, OBJEKTIVITAS, INTEGRITAS, PENGALAMAN KERJA DAN ETIKA TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH ( Studi Empiris pada Inspektorat Pemerintah Kota di Sumatera Barat) Miftah Urrahmi; Muhammad Rasuli; 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

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Abstract

This research aims to analyze and gets empirical prove of the influence of the independence, competence, motivation, objectivity, integrity, experience and ethics to the quality of audit result inspectorate apparatus in regional financial supervision. Respondents in this research is the auditors who work in the Office of the City Government Inspectorate in West Sumatra. The sampling is selected using purposive sampling, data collection method using a questionnaire with the number of auditors that the sample of this research was 61 auditors from 5 Office of the City Government Inspectorate in West Sumatra. This research is a quantitative model with data analysis methods include validity, reliability, normality test, classical assumptions: heteroscedasticity, multicollinearity, and test determinant coefficient and hypothesis test: t test using SPSS software version 20 to process data. The results of this research indicate that independence, competence, objectivity, experience and ethic have effect on the quality of audit result in p<0,05. While the motivation and integrity do not have effect on the quality of audit result in p>0,05. Based on the total adjusted R-square results proved that the variable independence, competence, motivation, objectivity, integrity, work experience, ethics affect the quality of audits of 0,868 or 86.8%. While the remaining 13.2% is explained by other variables that are not performed in this research.Keywords: independence, motivation, objectivity, integrity, and the quality of audit result
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, DAN PERILAKU BELAJAR TERHADAP PEMAHAMAN AKUNTANSI DILIHAT DARI PERSPEKTIF GENDER (Studi pada Universitas Riau, Universitas Islam Riau, dan Universitas Islam Negeri Sultan Syarif Qasim II) Aditya Trinovryan; Nur Azlina; 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

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This study examines the effect of Emotional Quotient, Spiritual Quotient, and Learning Behavior on Accounting Understanding be Observed from Gender Perspective. Population of this research is accounting college students in Riau Province. The sample used in this research was accounting college students on Riau University, Islamic Riau University, State Islamic University. Sample Selected by purpossive samping and data collected use questionnaires. By using simple linear regression, the result of study shows that Emotional Quotient have significant effect on Accounting Understanding sig by 0,000<0,05 , Spiritual Quotient have significant effect on Accounting Understanding sig by 0,032<0,05 , and Learning Behavior have significant effect on Accounting Understanding sig by 0,034<0,05 and be found the difference of Emotional Quotient between male and female gender sig by 0,001<0,05, Spiritual Quotient between male and female gender sig by 0,002<0,05, Learning Behavior between male and female gender sig by 0,001<0,05, and Accounting Understanding between male and female gender sig by 0,011<0,05.Keywords: Emotional Quotient, Spiritual Quotient, Learning Behavior, Accounting Understanding, and Gender
PENGARUH UKURAN PERUSAHAAN, RETURN ON ASSET (ROA), LEVERAGE DAN INTENSITAS MODAL TERHADAP TARIF PAJAK EFEKTIF (studi empiris pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesia periode 2011-2013) Scania Evana Putri; Restu Agusti; 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

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This study aimed to determine the influence of size, return on asset (ROA), leverage and capital intencity to the effective tax rate. Independent variables used in this study are size, return on asset (ROA), leverage and capital intencity, while the dependent variable in this study is effective tax rate. Populations used in this study is transportation companies listed on IDX 2011-2013, where the total population is used by 15 companies. The sampling technique used was purposive sampling technique in which the number of observations obtained this study was 45 (15x3). 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 size, leverage, capital intencity which has a significant influence on effective tax rate, while return on asset (ROA) variables did not influence the effective tax rate.the independent variable can explain dependent variable at 91,6%.Keywords: Size, Return On Asset (ROA), Leverage, Capital Intencity, and Effective Tax Rate.
PENGARUH ROTASI KAP MANDATORY DAN VOLUNTARY TERHADAP KUALITAS AUDIT DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN NON KEUANGAN YANG LISTING DI BURSA EFEK INDONESIA TAHUN 2012-2014 Suci Amelia Putri; 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

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Abstract

This research was aimed to examine empirically the effect of several factors to audit quality. These factors are Mandatory Audit Firm Rotation, Voluntary Audit Firm Rotation, To Audit Quality With Institutional Ownership As A Moderating Variable. The population that will be used in this research are company listed in Indonesia Stock Exchange. This study uses sampel of 60 non financial company listed on the Indonesia Stock Exchange in the period 2012-2014. In this study, audit quality is measured by the level of discrecionery accrual that estimated by Kothari model (2005). The Method used was Purposive Sampling due to availability of data. Collecting data was conducted from Indonesia Stock Exchange.The method of data analysis in this study is use multiple liniear regression with SPPS version 20. The results of this study prove that mandatory and voluntary audit firm rotation is not proven to have an impact on audit quality. Institutional ownership not proven to moderate the relationship between mandatory and voluntary Audit Firm Rotation againts Audit Quality, but institutional ownersship proven to have impact on relationship between voluntary audit firmrotation and audit quality. The Amount of Adjusted R is 0.024 gives the sense that the rate is 2.4 % of level audit quality can be explained by independent variables while 97.6% can be explained by the other independent variabels that are not tested in this study.Keywords : Mandatory, Voluntary, Quality, and Institutional
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 -