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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Apssai Accounting Review (ApAR) Jurnal Ekonomika Dan Bisnis
Azhari Sofyan
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Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Pengaruh tingkat suku bunga bi, inflasi, dan kurs terhadap non performing loan (studi empiris pada perusahaan sektor perbankan yang terdaftar di bursa efek indonesia (bei) periode tahun 2011-2013) Rosita, Melinda; Taufik, Taufeni; Sofyan, Azhari
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 aimed to examine the effect of central bank interest rate Inflation and exchange rate against non-performing loans in the banking sector companies listed on the Stock Exchange for the 2011-2013.The method used in this research is to use multiple linear regression to determine the effect of central bank interest rate, Inflation and exchange rate as an independent variable against non-performing loans as a dependent variable against.The results of the hypothesis testing shows that the BI variable interest rates ,inflation and exchange rate effect on Non-Performing Loans. This is demonstrated by t-hitung for testing the value of the variable X1 (4,237), X2 (5,256) dan X3 (2,820) greater than t-table value ( 1.9869 ) and significant value of less than 0.05 .The resulting determinant coefficient is quite high. R values are obtained to demonstrate the correlation / relationship between variable interest rate of BI, inflation and the exchange rate against non- performing loans amounted to 0,541 , or 54.1 % .As for the value of R square is 0.292 which indicates that the ability of the independent variable is the variable interest rates of BI, inflation and exchange rate in explaining the variation of the dependent variable non-performing loans amounted to 29.2 % and the rest is explained by the other independent variables.Keywords: Non Performing Loan , interest rate BI , Inflation , Exchange
Pengaruh Motivasi Kerja, Budaya Organisasi Dan Kompetensi Kerja Terhadap Kinerja Pegawai Di Bagian Keuangan SKPD Pemerintahan Provinsi Riau Prasetio, Bambang; Satriawan, Raja Adri; Sofyan, Azhari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This study aims to examine the influence for work motivation , organizational culture and workplace competencies to employee performance with the object of research personnel at the Riau Provincial Government on education finance . The sampling method using purposive sampling techniques and sample penerikan using Slovin formula with 10% error level . The author conducted research based data retrieval techniques through questionnaires . Analysis of the data that I use is besifat Quantitative analyzes of data through multiple linear regression equation with t test and test persial R2dan collected data is processed with the help of the statistical program SPSS 17.0 . The results were obtained as a partial conclusion that three variables t ( 2.920 , 26.103 , and 2.901 ) to 3 variables showed t is greater than t table . It was concluded that all three variabel ( work motivation , organizational culture and workplace competencies ) in this study affect the performance of employees . Furthermore, seen from the determination of test where a R value of 0.937 and R2 of 0873 or 87.3 % . independent variables affect the dependent variable, was 12.7 % influenced by other variables .Keywords : Performance , work motivation , and Organizational Culture Competence
PENGARUH PERSEPSI PENERAPAN PASAL 6 AYAT 1 HURUF a UU NO. 5 TAHUN 2011 TENTANG AKUNTAN PUBLIK (SYARAT PENDIDIKAN) TERHADAP MOTIVASI, OPTIMISME DAN PERENCANAAN KARIR MAHASISWA JURUSAN AKUNTANSI Ertanto, Veven; Hasan, Amir; Sofyan, Azhari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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This study aimed to axamine the effect of the perception of article 6 paragraph 1 letter of a Act No.5 of 2011 about public accounting (education requirements) on motivation, optimism and career planning accounting majors to be professional public accountan in the future. This research took a Population from accountancy student, Economic Faculty from Riau University, State Islamic University of Sultan Syarif Kasim, and Lancang Kuning University 2009-2012. Meanwhile the sample in this study were accounting students with criteria that was still active as a students, has received a course of audit concentration and heard of a Public Accounting Act No.5 of 2011, so that the number of accounting students who fit these criteria above totals 300 respondents. Samples based on the quota method sampling. Data of this research is then processed using simple regression linear method, over statistics Application SPSS 17. The results of this study indicated that the application of article 6 paragraph 1 letter of a Act No.5 of 2011 about public accounting (education requirements) significantly effect the motivation and career planning student accounting. Whereas application of article 6 paragraph 1 letter of a Public Accounting Act No.5 of 2011 no effect significantly to optimism student accounting. These results explain that the regulation of public accountants effect on student motivation by 71,2%, optimism by 19,2% and career planning by 67,4% while the rest is influenced by other factors.Keywords: Motivation, Optimism, Career Planning, Public Accounting Act
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013 ', Ariyadi; Taufik, Taufeni; Sofyan, Azhari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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This research aimed to significantly influence the business risk , asset structure , Profitability, Size of the company affect the Capital structure of Basic industry and chemicals companies are listed at Indonesia Stock Exchange for period from 2011 until 2013. The Model which used in this research is multiple linear regression. Data was obtain from 37 Basic industry and chemicals companies as the sample in research in Indonesian Stock Exchange during the period of 2 years in a row. The data is processed by using SPSS for windows version 16.0. The results of this research can be concluded that the business risk, Profitability, the size company effect on Capital structure. Of the t test results obtained Business risk value t count (4,369 ) > t tabel(1,980), Profitability t count (2,323 ) > t tabel(1,980), Size companies t count (2,306 ) > t tabel(1,980), and significantly below the 0,05 level P value (0,000). While Asset structure has no significant effect with the t test results obtained t count (1,134 ) < t tabel(1,980) and significantly above the 0,05 level P value(0,191) on Capital structure of Basic industry and chemicals companies are listed at Indonesia Stock Exchange for period from 2011 until 2013.Keywords : Business risk, Asset structure, Profitability, Size companies, and Capital structure.
PENGARUH RASIO UTANG, MANAJEMEN LABA, KUALITAS HASIL PEMERIKSAAN DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Property & Real Estate di Bursa Efek Indonesia Periode 2011-2013) -, Sulistyo; -, Kennedy; Sofyan, Azhari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study aims to obtain empirical evidence about the influence of leverage, earning management, quality of audit and firm size at quality of the financial statements are measured by an index of conservatism. The populations was property & real estate companies listed on the Stock Exchange 2011-2013 period. Determination of thesample is done by using purposive sampling method based on secondary data from financial reports that are available in the Indonesia Stock Exchange Website. There were about 96 companies selected ad the sample of the study. The method of analysis used was multiple linear regression analysis. The results of this study found that: Leverage and firm size has positive significant effect on the quality of financial statements, Earning management has negative significant effect on the quality of financial statements, Quality of audite not has effect on the quality of financial statements.Keywords: financial statements, leverage, earning management, audite and firm size
PENGARUH SOSIALISASI PERPAJAKAN, PELAYANAN FISKUS, PENGETAHUAN PAJAK, PERSEPSI PENGETAHUAN KORUPSI, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI ( WPOP ) PADA KPP PRATAMA SENAPELAN PEKANBARU Veronica, Aldeya; Nurazlina, Nurazlina; Sofyan, Azhari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Tax has an important role in Indonesia, considering the government’s national development requires relatively large funds. The taxation system in Indonesia are depending on how Tax payers are being active on fulfilling the obligation of taxation, the requiring a high compliance. This study aims to examine and analyze the effect taxing socialization, service of tax authorities, tax payer’s knowledge of tax laws, tax perception of corruption, and tax penalties against tax compliance. The population in this study is the individual taxpayers listed on KPP Pratama Pekanbaru Senapelan. The sampling technique using convenience sampling method and determination of sample size in this study was calculated by using the formula of slovin obtained by 100 respondents. The data of this research is using primary data directly through a questionnaire and analyzed using SPSS 20. The data were analyzed to test the hypothesis using multiple linear regression analysis approach. The results of this study show that service of tax authorities, tax payer’s knowledge of tax laws, tax perception of corruption, tax penalties have effect on tax compliance with significant rate 5 % (b2=0,398, b3=0,346, b4=0,233, b5=0,389).. Viceversa taxing socialization has no effect regarding on tax compliance with significant rate 5 % (b1=0,085).Keywords: Socialization, service, knowledge, penalties, compliance
PENGARUH EKSTENSIFIKASI PAJAK, KEPATUHAN WAJIB PAJAK, PEMERIKSAAN PAJAK, PENAGIHAN PAJAK DAN SURAT PAKSA PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI DI KPP PRATAMA SOLOK hudany, Reida wulan; Hasan, Amir; Sofyan, Azhari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study aimed to analyze the effect caused by the variable tax extension, tax compliance, tax audits, tax collection and tax forced letter with personal income tax revenue.This study use of probability sampling, while is a technique pliers provide equal opportunity for each element (member) of the population to be elected as members of the sample. Data collection techniques in this study is a form of literature study and documentation. While the data analysis technique used is multiple regression analysis were processed with SPSS version 17 for Windows. From the results of the testing that has been done, partial regression test (t test) showed that tax entension and tax audits doest not affect on the variable personal income income tax revenue with significant value of 0,147 and 0,146. While tax compliance, tax collection and tax forced letter effect on the variable personal income tax revenue with signifikant value of 0,012, 0,037 and 0,035. The magnitude of the effect caused by Adjusted R2by four variables together against the dependent variable 44.9%, while the remaining 55.1% is influenced by other variables not examined in this study.Keywords : tax extension, tax compliance, tax audits, tax collection and tax forced letter
PENGARUH UKURAN KAP, FEE AUDIT, HUBUNGAN DENGAN KLIEN, KOMITMEN PROFESIONAL DAN PERSAINGAN ANTAR KAP, TERHADAP INDEPENDENSI KANTOR AKUNTAN PUBLIK (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru, Medan, Padang) Sukamdani, M.; ', Zirman; Sofyan, Azhari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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The purpose of this research test the size of public accountant firm, audit fee, relations with client, profesional commitment and public accountant firm competition on the implementation of independence public accountant firm.The population of this research were the whole auditors who work in the public accountant firm in pekanbaru, medan, padang. And This research used 63 sample of questionnaires response from staff of public accountant firm in Pekanbaru, Medan, Padang.Analysis model used in this study is the multiple linear regression analysis with SPSS Version 20.00. The research proves the size public accountant firm, audit fee, relations with client, professional commitment have significant influence to independence of public accountant individually. But public accountant firm competition at a significant level (>0,05) is contrary. Simlutaneous regression test (F-test) showed that all dependent variable have significant influence to the dependent variable, the coefficient determination (R2) effect by all independent variable are 75,2% while the remaining 24,8% influence by other variables were not examined in this study.Keywords : independence, the size of public accountant firm, audit fee, client, commitment and competition
PENGARUH MOTIVASI, LINGKUNGAN KERJA DAN NILAI SOSIAL TERHADAP MINAT MAHASISWA AKUNTANSI DALAM MEMILIH KARIR SEBAGAI AKUNTAN PUBLIK Senjari, Richa; Hasan, Amir; Sofyan, Azhari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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This study aimed to examine the effect of motivation, work environment and social values on accountant students interest for choosing the profession as a public accountant.The research was conducted by taking a sample of 95 people from the Faculty of Economics from Riau University, National Islamic University and Riau Islamic University, class of 2009 to 2011, sampling was based on a purposive sampling method. Data from this study are then processed using multiple regression analysis through SPSS 17 statistical applications.Results of this study indicate that the economic motivationssignificantly affect accountant students interest in career choice as a public accountant. While variable labor market motivation, work environment and social values do not significantly influence the selection of a career as public accountants by accounting students. Coefficient of determination (R2) in this study was 0.115. This suggests that the effect of the independent variable on the dependent 11.50% and the remaining 88.50% is influenced by other variables.Keywords: Economic Motivation, Labour Market Motivation, Work Environment, social values and interest.
PENGARUH KESADARAN, SANKSI PERPAJAKAN, TINGKAT PENDIDIKAN DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DALAM MELAPORKAN PAJAK RESTORAN DI KOTA PEKANBARU Manalu, Derli; Nasir, Azwir; Sofyan, Azhari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Tax has an important role in Indonesia, considering the government’s national development requires relatively large funds. The taxation system in Indonesia are depending on how Tax payers are being active on fulfilling the obligation of taxation, the requiring a high compliance. This study aims to examine the effect awareness, tax penalties, education level, service of tax authorities against tax compliance. The population in this study is the individual taxpayers listed on DISPENDA at Pekanbaru. The sampling technique using convenience sampling method and determination of sample size in this study was calculated by using the formula of slovin obtained by 100 respondents. The data of this research is using primary data directly through a questionnaire and analyzed using SPSS 20. The data were analyzed to test the hypothesis using multiple linear regression analysis approach. The results of this study show that awarness, tax penalties, service of tax authorities have effect on tax compliance with significant rate 58,9%. Viceversa education level has no effect regarding on tax compliance with significate.Keywords: Awareness, Penalties, Education, Service, and Compliance
Co-Authors ', Ariyadi ', Zirman Al Azhar L Aldeya Veronica, Aldeya Amir Hasan Amries Rusli Tanjung Andreas - Antonius Bonny Marbun Ayu Ichwanty Ayu Susanti Azwir Nasir Bambang Prasetio Dana Fasily Derli Manalu, Derli FANDRA YOVANO SYAFRION Frans Julius P.S Ifany Arfa Unnisa Irham - Kennedy -, Kennedy Kirmizi Ritonga Meiliza Celara Angela Putri Melinda Rosita Mochammad Imron Awalludin Muhammad Nobel Darmansyah Novita Indrawati Nur Azlina Nurazlina Nurazlina Nurazlina Nurazlina, Nurazlina Putri, Harmi R. Adri Satriawan Surya Rahmawati, Anisa Jasni Raja Adri Satriawan Reida wulan hudany, Reida wulan Restu Agusti Richa Senjari, Richa Rita Anugerah Sulistyo - Taufeni Taufik Tri Novikasari Ulfa Novita Utama, Reno Julia Veven Ertanto, Veven Vince Ratnawati Wilda Yulika Maulitdia Winda Putri Ayunda Yuni Lestari Zirman &#039; Zirman Zirman