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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Indonesian Journal of Economics, Social, and Humanities Diklat Review : Jurnal manajemen pendidikan dan pelatihan Journal of Contemporary Accounting Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing Unri Conference Series: Community Engagement MAHESA : Malahayati Health Student Journal SYNERGY: Jurnal Bisnis dan Manajemen CANANG: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Keuangan dan Bisnis JIFA (Journal of Islamic Finance and Accounting)
Eka Hariyani
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERADAAN KOMITE MANAJEMEN RISIKO (STUDI EMPIRIS PADA PERUSAHAAN PERBANKANYANG TERDAFTAR DI BEI PERIODE 2012-2014) Evind Glynis; Amries Rusli Tanjung; Eka Hariyani
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 studied examines the effect of independent commisaries board, commisaries board size, external auditor reputation, financial reporting risk, leverage, firm size and audit committe characteristic on risk management committe. The sample of this study is 29 of banking companies that listed in BEI period 2012-2014. Analytical techniques used to perform the hypothesis testing is purposive sampling with secondary data. The Data got from website www.idx.com. Data are analyzed using logitic regression method using SPSS (Statistical Product and Service Solution) 17 version. The results showed variable independent commisaries board had effect on risk management committe with significance value of 0.035 and H1 accepted, commisaries board size had effect on risk management committe with significance value of 0.042 and H2 accepted, external auditor reputation had effect on risk management committe with significance value of 0.013 and H3 accepted, financial reporting risk had effect on risk management committe with significance value of 0.014 and H4 accepted, leverage had not effect on risk management committe with significance value of 0.553 and H5 rejected, firm size had effect on risk management committe with significance value of 0.022 and H6 accepted and audit committe characteristic had effect on risk management committe with significance value of 0.037 and H7 accepted.Keyword : management committee, independent commisaries, commisaries size, external auditor, financial risk, leverage, firm size, audit committe.
PENGARUH GAYA KEPEMIMPINAN, PROFESIONALISME, DAN KEPUASAN KERJA TERHADAP KINERJA PEMERIKSA PAJAK (Studi Pada Pemeriksa Pajak di KPP Madya Pekanbaru, KPP Pratama Pekanbaru Tampan, dan KPP Pratama Pekanbaru Senapelan) Ridho Kurniawan; Vince Ratnawati; Eka Hariyani
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 examine the effect of leadership style, professionalism, and job satisfaction to the tax auditors performance at KPP Madya Pekanbaru, KPP Pratama Pekanbaru Tampan, and KPP Pratama Pekanbabru Senapelan. The data in this study is the primary data. The population in this study were the tax auditors who worked at KPP Madya Pekanbaru, KPP Pratama Pekanbaru Tampan, and KPP Pratama Pekanbabru Senapelan. The sampling method used in this study census method. The sample used in this study were 45 respondents. The method of data analysis used to the test the hypotesis is multiple regression analysis using SPSS version 21. The results of this study is showed that leadership style, professionalism, and job satisfaction influence on the tax auditors performance. The magnitude of the effect caused by Adjusted R² by three variables is 85% of the dependent variable, while the remaining 15% is influenced by other independent variabel that are not observed in this study.Keywords: leadership style, professionalism, job satisfaction, tax auditor performance
PENGARUH MANFAAT YANG DIRASAKAN WAJIB PAJAK, KEPERCAYAAN TERHADAP APARAT PAJAK, SOSIALISASI PAJAK, DAN PENGHASILAN WAJIB PAJAK TERHADAP KEPEMILIKAN NOMOR POKOK WAJIB PAJAK (NPWP) (Studi Empiris Pada Pengusaha UMKM di Kota Pekanbaru) Khairah Ummami; Zirman Zirman; Eka Hariyani
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 study aimed to examine the effect caused by the variable benefits received by taxpayer, trust in tax authorities, tax socialization, and taxpayer’s income with OwnershipTaxpayer Identification Number (TIN). This study uses purposive sampling with 100 samples obtained from the calculation formula slovin. Data collection techniques in this study is in the form of questionnaires, while data analysis technique used is multiple regression analysis were processed with SPSS version 20 for Windows. From the results of the testing that has been done, simultaneous regression test (F test) showed that all independent variables studied have a simultaneous effect on the variable taxpayer identification number (TIN). Partial regression test (t test) indicates that the variable benefits received by taxpayer, trust in tax authorities, tax socialization partially effect the variable ownership taxpayer identification number (TIN). The result of the study also showed that taxpayer’s income does not effect the variable ownership taxpayer identification number (TIN). The magnitude of the effect caused by Adjusted R2 by four variables together against the dependent variable 32.6%, while the remaining 67.4% is influenced by other variables not examined in this study.Keywords: Taxpayer, Trust , Socialization, Income.
Penguatan Iptek dan kearifan lokal dalam pengelolaan perikanan di Desa Pangkalan Jambi Kecamatan Bukit Batu Kabupaten Bengkalis Dadang Mashur; Ridwan Manda Putra; Herman Herman; Mayarni Mayarni; Mimin Sundari Nasution; Eka Hariyani; Musadad Musadad; Risky Arya Putri
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.1.290-296

Abstract

The coastal area has many potential resources whose utilization is not optimal. One potential that must be developed is the potential of human resources, with ability and creativity, humans can create and develop everything that is initially not considered and has a low selling value into something that has high economic value. The strengthening of science and technology aims to motivate rural communities, especially fishermen, to develop creativity so that they can increase the income and welfare of fishing communities. The science and technology strengthening activity was carried out in Pangkalan Jambi Village with two models, namely the application of the Center for Environment and Society Model, namely utilizing the productive use of social capital and environmentally friendly management of fisheries resources. The second application is the Entrepreneurship Capacity Building (ECB) model related to the ability of the entrepreneurial community. Science and technology strengthening activities and local wisdom in the form of fostering fishing communities in the management of fishery products such as chips, nuggets, meatballs, oil, as medicines and fish jelly as cosmetics. Then institutional development and assistance for marketing. So far, fishermen are only able to sell their catches directly without technology-based processing. After the dedication, there were three programs carried out including the formation of individual skills in fish processing, group formation, and marketing management assistance.
PENGARUH GOODWILL DAN INTELLECTUAL CAPITAL TERHADAP NILAI PASAR DAN KINERJA KEUANGAN PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017 – 2019) Marlina Marlina; Kamaliah Kamaliah; Hariyani Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine and analyze the effect of goodwill and intellectual capital on the market value and financial performance of companies listed on the Indonesia Stock Exchange in 2017-2019. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sample selection method was carried out by purposive sampling, namely the method of selecting samples with certain criteria. Samples that meet the criteria are 39 companies with an observation period of 3 years, so the number of samples to be studied is 117 companies. The data analysis used multiple linear regression. The results show that goodwill (X1) has an effect on market value (Y1) with a significance value of 0.019 < 0.05. Goodwill (X1) has an effect on the company's financial performance (Y2) with a significance value of 0.003 < 0.05. Intellectual capital (X2) has an effect on market value (X1) with a significance value of 0.038 <0.05. While intellectual capital (X2) has no effect on the company's financial performance (Y2) with a significance value of 0.236 > 0.05.Keywords: Goodwill, Intellectual Capital, Market Value, and Company Financial Performance
PENGARUH KOMISARIS INDEPENDEN, FINANCING TO DEPOSIT RATIO, KOMITE AUDIT, LEVERAGE, UKURAN PERUSAHAAN DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA (Studi Empiris Pada Bank Syariah yang Terdaftar di Bursa Efek Indonesia dan Otoritas Jasa Keuangan Tahun 2016 – 2019) Kardilla Shinta; Surya Adri Satriawan Raja; Hariyani Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine and analyze the effect of independent commissioners, Financing To Deposit Ratio (FDR), audit committee, leverage, company size and managerial ownership on Earnings Management in Islamic Banks Listed on the Indonesia Stock Exchange and the Financial Services Authority in 2016 – 2019. The research was conducted on Islamic Banks Listed on the Indonesia Stock Exchange and the Financial Services Authority in 2016 – 2019. The total population was 28 companies, while the total sample was 28 companies with a data period of 4 years, from 2016 to 2019, so the data to be collected presented as many as 112 data. The sampling method used the purposive sampling method, while the data analysis used multiple linear regression. The results of the study conclude that the variables of Independent Commissioner (X1), Financing To Deposit Ratio (X2), Audit Committee (X3), Leverage (X4), Company Size (X5) and Managerial Ownership (X6) affect earnings management in registered Islamic Banks. on the Indonesia Stock Exchange and the Financial Services Authority in 2016 – 2019.Keywords: Independent Commissioner, Financing To Deposit Ratio, Audit Committee, Leverage, Company Size and Managerial Ownership.
PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS DAN OPERATING CAPACITY TERHADAP FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019) Amani Ruhil; Nurmayanti Poppy; Hariyani Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine and to analyze the effect of liquidity, leverage, profitability and operating capacity to financial distress on consumer goods companies registered in Indonesia Stock Exchange period 2017-2019. This research is a quantitative research. The population of this research is comprised by 46 companies and the amount of companies that qualified the criteria is 16 companies. The sampling method that used in this research is purposive sampling. Analysis method that used is multiple regression analysis with using statistical software SPSS 25. The results showed that liquidity, leverage, profitability and operating capacity had significant effect on financial distress. This shows that if the company has good liquidity, leverage, profitability and operating capacity, it will reduce the occurrence of financial distress company. As a result, the company can run the company's operations well.Keywords: Liquidity, Leverage, Profitability, Operating capacity, Financial distress
PENGARUH KONDISI KEUANGAN, DEBT DEFAULT, KUALITAS AUDIT DAN UKURAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Indriani Dwie Riefni; Hardi Hardi; Hariyani Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of financial conditions, debt default, audit quality and company size on going concern audit opinion acceptance. The population of this study is publicly traded companies listed on the Indonesian Stock Exchange (BEI) in the 2013-2017 period. The research sample was selected using purposive sampling method. Data is obtained through data from the official website of the Indonesia Stock Exchange and other related websites as well as by studying literature related to research problems, both print and electronic media. The data analysis techniques used in this study were descriptive statistics and logistic regression. Financial condition variables affect going concern audit opinion with a significance level of 0.017 which is greater than (5%) or 0.017 <α = 0.05, debt default affects going concern audit opinion with a significance level of 0.000 that is greater than (5%). ) or 0.000 <α = 0.05, audit quality has no effect on going concern audit opinion with a significance level of 0.469 which is smaller than (5%) or 0.469> α = 0.05, and company size affects going concern audit opinion with a significance level of 0.000 which is smaller than (5%) or 0.000 <α = 0.05Keywords: Financial Condition, Debt Default, Audit Quality and Company Size
Effect of Tax Rate, Taxation Technology and Information, Possibility of Fraud Detection, and Tax Fairnesson Taxpayer Perception of Tax Fraud Ethics (Empirical Study on KPP Pekanbaru, Dumai, Rokan Hilir) Meilda Wiguna; Eka Hariyani
Jurnal Akuntansi Keuangan dan Bisnis Vol 11 No 1 (2018): Jurnal Akuntansi Keuangan dan Bisnis Vol.11 No.1, Mei 2018
Publisher : Politeknik Caltex Riau

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Abstract

This research is aimed to examine effect of tax rate, taxation technology and information, possibility of fraud detection, and tax fairness on taxpayer perception of tax fraud ethics. This research uses primary data by questioners. Data are analyzed by using multiple regression with 105 respondents of individual taxpayers (wajib pajak orang pribadi) listed in Kantor Pelayanan Pajak  (KPP) Pratama Senapelan Pekanbaru, KPP Dumai Kota, KPP Rokan Hilir, Riau, Indonesia. Results show that tax rate has effect on taxpayer perception of tax fraud ethics, taxation technology and information has effect on taxpayer perception of tax fraud ethics, possibility of fraud detection has effect on taxpayer perception of tax fraud ethics, tax fairness has effect on taxpayer perception of tax fraud ethics.Keywords: tax rate, taxation technology and information, fraud, fairness, purposive sampling.
PENGARUH KOMITMEN PROFESIONAL, LINGKUNGAN ETIKA, INTENSITAS MORAL, PERSONAL COST TERHADAP INTENSI UNTUK MELAKUKAN WHISTLEBLOWING INTERNAL (STUDI EMPIRIS PADA OPD KABUPATEN BENGKALIS) Adhitya Agri Putra; Eka Hariyani
Jurnal Akuntansi Keuangan dan Bisnis Vol 11 No 2 (2018): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

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Abstract

This study aims to test and prove empirically: (1) Influence Professional commitment to intention to conduct internal whistleblowing (2) Environmental Effect of Intention to conduct internal whistleblowing (3) Effect of Moral Intensity on intention to conduct internal whistleblowing. (4) The influence of Personal Cost on the intention to conduct internal whistleblowing. The sample of this research is 124 people from 31 Organization of Regional Area of ​​Bengkalis Regency. The method of analysis in this study is multiple regression analysis. The results of this study indicate that (1) The professional commitment influences the intention to conduct an internal whistleblowing (2) The ethics environment affects the intention to conduct internal whistleblowing (3) Moral Intensity affects the intention to conduct internal whistleblowing (4) Personal Cost affects the intention to doing internal whistleblowing Keywords: Internal Whistleblowing Intent, Professional Commitment,Ethical Environment , Mental Intensity, Personal cost.
Co-Authors ', Hardi Adhitya Agri Putra Adhitya Agri Putra Aditya, Ritonga Nugraha Aisyah Nur Akhirumi Zakiah Akbari, Akhirumi Zakiah Alfiati Silfi Amanda, Serly Amani Ruhil Amries Rusli Tanjung Amries Rusli Tanjung Andreas Andreas Anisa Zerlina Anisya Yuliana Azwir Nasir Azwir Nasir Azwir Nasir Dadang Mashur Dea Mayang Nabilah, Dea Mayang Desi Rianti Desmiawaty Desmiawaty Devi Safitri Dina Pujianti Emrinaldi Nur DP EMRINALDI NUR DP Evind Glynis Famela Syamratul Aini Faradisty, Astrid Faras Rizki Ramadhan Febrina Ramadhany Ferdiansyah Ferdiansyah Ghina Ahsanatul Giovanni Riand Hardi Hardi Hardi &#039; Hardi Hardi Herman Herman Indriani Dwie Riefni Isaneni, Isaneni Jannah, Nurriya Miftachul Jessy Rhutsye permata Sari Sumolang Kamaliah Kamaliah Kardilla Shinta Khairah Ummami Kristina - Lestari, Dinda Liya Juniati Marlina Marlina Mayarni Mayarni Meilda Wiguna Meri, Handayani Mimin Sundari Nasution Musadad Musadad Nasrizal Nasrizal Nita Wahyuni Noprial Valenra Maksyur, Noprial Valenra Norfaliza - Normita Normita Nova Nayoan, Nova Novita Indrawati Nur Atika Aini, Nur Atika Nur Azlina Nurazlina Nurazlina Oktari, Vera Poppy Nurmayanti Putri Dwi Nurhidayati Raja Adri Satriawan S. Raja Adri Satriawan Surya Ria Nelly Sari Rian Noprizal Ridho Kurniawan Ridwan Manda Putra Riska Natariasari Risky Arya Putri Rizke Maulina Rizky Darmawan Rohida Utami Monats Rosmayani Rosmayani Ruhul Fitrios Ryan Patria Ruli Setyawan, Hari Siti Aisyah Siti Alfisa Sri Indriani Supriono Surya Adri Satriawan Raja Taufeni Taufik Tia Radhiah Topan Surya Perdana Trino Rizandi Ulfa Afifah, Ulfa Vince Ratnawati Vini Destriyani Windy Wulandari Yesi Mutia Basri Yonanda Oriza, Yonanda Yudha Kurniawan Yusralaini Yusralaini Zainal Abidin Zein Zirman Zirman &#039; Zirman - Zirman Zirman Zirman Zirman, Zirman