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INDONESIA
Jurnal Akuntansi dan Ekonomika
Published by Universitas Muhammadiyah Riau
ISSN : 20891768     EISSN : 26139901     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 307 Documents
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Analisi Kinerja dengan Pendekatan Balanced Scorecard Pada PDAM Tirta Sakti Kabupaten Kerinci Maryanto Maryanto
Akuntansi & Ekonomika Vol 8 No 1 (2018): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

Purpose of research this is to of performance PDAM Tirta Miraculous sub-province Kerinci with use the method Balanced Scorecard, writer do the research PDAM Tirta Miraculous sub-province Kerinci with take the data from year 2015 until year 2017 to analysis the in perpective. From result which have do to know that performance PDAM Tirta Miraculous sub-province Kerinci in general good enough, [the] mentioned ditunjukan with result analysis from masing masing in perpective. Pursuant to result research the can pulled conclusion that Balanced Scorecard represent the measurement method performance of which very good use because Balanced Scorecard mengankat aspek-aspek important which disregard by measurement in traditional. Result of measurement the accurate will gave picture of decision the good to the management in the case of planning, decision making to realize a[n vision and mission the organizational.
Sustainability Reporting at Private Universities Nadia Fathurrahmi Lawita; Siti Samsiah
Akuntansi & Ekonomika Vol 8 No 1 (2018): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

This research discusses sustainability reporting in the form of annual reports on private universities. Sustainability reporting is an entity report that not only presents the entity's financial information, but also provides information about its social and environmental activities. For private universities, sustainability reporting is very useful especially for presenting information to prospective students, society, Government as supervisors, as well as graduate users. This research uses a descriptive qualitative approach by acquiring information through University websites, media publications and social activities. Currently, sustainability reporting in private universities is still presented in the form of academic reports reported to university databases at the Ministry of Research, Technology and Higher Education of the Republic of Indonesia (Kemenristekdikti). Yet if only the annual report were prepared like a public company that discloses its information of higher education, it would become the main attraction for the community, especially prospective students in choosing universities and stakeholders as graduate users. To provide information needed by stakeholders as a form of transparency and accountability, private universities should present information in the form of annual reports describing financial performance as well as non-financial performance containing economic, environmental, social and spiritual aspects.
Analisis Pengaruh Activity Based Costing Terhadap Keunggulan Bersaing dan Kinerja Perguruan Tinggi Evi Marlina; Siti Samsiah; Hendri Ali Ardi
Akuntansi & Ekonomika Vol 8 No 1 (2018): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

This research was conducted in order to know if there is an influence in the use of Activity Based Costing toward competitive advantage and university performance in Pekanbaru. The Activity Based Costing variables were measured by seven indicators, namely top management Support, competition, performance evaluation and compensation, training, non-accounting ownership, resources and consensus and clarity of objective. The competitive advantage variables measuredby five indicators, namely price, quality, delivery dependability, product innovation and time to market. While the university performance variables will be measured by three indicators, research and productivity, employee commitment and industry linkage. The data used in this research was quantitative data, which were data in the numerical scale. The population ofthis research were all university in Pekanbaru. The samples of the research were 39 university in Pekanbaru. Based on the Partial Least Square that used in analyzing the data, the result showed that Activity Based Costing have influence towards competitive advantage, the Activity Based Costing have influence towards university performance, and competitive advantage have not influence towards university performance
Analisis Pertumbuhan Ekonomi Antarwilayah di Provinsi Riau; Pendekatan Regresi Data Panel Muhammad Hidayat; Ranti Darwin; Muhammad Fikry Hadi
Akuntansi & Ekonomika Vol 8 No 1 (2018): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

This study aims to examine the effect of decentralization, expenditure, investment, labor and development inequality on the inter-regional economic growth in Riau Province. The type of this research is quantitative descriptive research using secondary data type. Data analysis technique used in this research is using Data Panel Regression by using application program Eviews 9.0. The results of this study indicate that the variable of tax decentralization does not have a significant and positive influence on economic growth among regions in Riau Province. Government expenditure, investment, and labor have a significant influence on economic growth among regions in Riau Province. In addition, there is no significant and significant development on the economic growth between regions in Riau Province.
Pengaruh Kepemilikan Institusional dan Profitabilitas Terhadap Nilai Perusahaan Dengan Manajemen Laba Sebagai Variabel Intervening Wira Ramashar; Amir Hasan
Akuntansi & Ekonomika Vol 8 No 1 (2018): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

This study aimed to analyze and explain: the influence of institutional ownership on firm value, the influence of institutional ownership on firm value through earnings management, the effect of profitability on firm value, the effect of profitability on firm value through management earnings, and the effect of earnings management on firm value. The study population was banking companies listed in the Indonesia Stock Exchange (BEI) in the period 2010 to 2014 with a total sample of 26 companies. Results of data analysis proves that : institutional ownership has no effect on firm value, institutional ownership positively affects the firm value to be mediated by earnings management, profitability negatively affect the firm value, profitability negatively affect the firm value to be mediated by earnings management and earnings management negatively affect the firm value. Key words : firm value, institutional ownership, profitability, and earnings management
Evaluasi Strategi GMF Power Services Hichmaed Tachta Hinggo S; Bambang Riyanto
Akuntansi & Ekonomika Vol 8 No 1 (2018): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

Abstract Business is something that can grow quickly, and therefore companies are required to have a strategy and can cause them. Business education strategies they run to do the same. In addition, the evaluation strategy also aims to see what is happening in strategy and strategy implementation at the time. This research uses qualitative approach and is a descriptive research type. This study aims to study and analyze strategies that implement GMF Power Services as a business unit of GMF. There are factors that can influence the strategy that has been implemented by GMF Power Services both internal and external factors. The results of this study found that one of the GMF Power Services strategy that can be used today is not in accordance with the current industry development.
Pengaruh Beban Kerja dan Kompensasi Terhadap Kepuasan Kerja dan Turnover Intention Karyawan Hammam Zaki; Marzolina Marzolina
Akuntansi & Ekonomika Vol 8 No 1 (2018): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

The purpose of this study was to determine the effect of workload and compensation for job satisfaction and turnover intention of employees at PT. Adira Quantum Multifianance Pekanbaru branch. The research sample as many as 157 people were selected using census method that is the entire population being sampled, while data collected using questionnaires and analysis techniques used are two-stage regression analysis using SPSS version 22.The results showed that the workload significantly affect job satisfaction, and compensation have a significant impact on job satisfaction, workload and compensation simultaneously significant effect on job satisfaction and job satisfaction significantly influence employee turnover intention. The results of this study is, any increase job satisfaction hence potentially lower workload, and high compensation potential to increase job satisfaction. Increased job satisfaction has the potential to reduce the rate of employee turnover intention. Keywords :workload, compensation, job statisfaction, tunrnover intention
Analisis Penerapan Customer Relationship Marketing serta Dampaknya Pada Nilai dan Kepuasan Pelanggan Wan laura Hardilawati; Zulkarnain Zulkarnain
Akuntansi & Ekonomika Vol 8 No 1 (2018): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

Tujuan penelitian ini adalah untuk menganalisa pengaruh pertalian, empati, kepercayaan dan komunikasi terhadap nilai pelanggan dan kepuasan pelanggan kartu Telkomsel prabayar dan pascabayar di Riau Pesisir yang memiliki jumlah pelanggan terbesar. CRM adalah konsep pemasaran baru yang diharapkan akan diadopsi oleh perusahaan. Sampel penelitian ini adalah pelanggan yang menggunakan kartu Telkomsel prabayar dan pascabayar. Sampel termasuk 150 pelanggan. Metode ini menggunakan analisis jalur. Hasilnya menunjukkan bahwa ikatan memiliki efek yang lemah dan pengaruh yang tidak signifikan terhadap nilai pelanggan dan kepuasan pelanggan, empati dan kepercayaan memiliki pengaruh yang signifikan dan positif terhadap nilai pelanggan dan kepuasan pelanggan. Komunikasi memiliki pengaruh yang signifikan dan positif terhadap nilai pelanggan tetapi tidak untuk kepuasan pelanggan. Semakin tinggi Empati, kepercayaan dan komunikasi, maka nilai pelanggan dan kepuasan pelanggan akan meningkat secara langsung dan tidak langsung untuk tetap menggunakan kartu prabayar dan pascabayar dari Telkomsel.
Pengaruh Kompensasi Finansial, Pengalaman Kerja, Pelatihan Kerja dan Stres Kerja Terhadap Kinerja Pemeriksa Pajak Misral Misral; Aditio Pratama
Akuntansi & Ekonomika Vol 8 No 1 (2018): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompensasi finansial, pengalaman kerja, pelatihan kerja dan stres kerja terhadap kinerja pemeriksa pajak di KPP Madya Pekanbaru, KPP Pratama Pekanbaru Tampan dan KPP Pratama Pekanbaru Senapelan.Responden dalam penelitian ini berjumlah 47pemeriksa pajak.Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linear bergada. Pengujian kualitas data menggunakan uji validitas dan reliabilitas, dan uji asumsi klasik.. Hasil penelitian ini menunjukkan bahwa kompensasi finansial, pengalaman kerja, pelatihan kerja dan stres kerja berpengaruh terhadap kinerja pemeriksa pajak di KPP Madya Pekanbaru, KPP Pratama Pekanbaru Tampan dan KPP Pratama Pekanbaru Senapelan. Kata Kunci : Kompensasi Finansial, Pengalaman Kerja, Pelatihan Kerja, Stres Kerja, Kinerja Pemeriksa Pajak.
Time Driven Activity Based Costing dan Implementasinya Pada Jasa Perawatan Kesehatan zul azmi
Akuntansi & Ekonomika Vol 8 No 1 (2018): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

The determination of value in health care is identified as an outcome per unit of cost that depends on the accuracy of cost measurement. This study aims to review the implementation of Time driven activity based costing (TDABC) in various business areas and use TDABC to determine the cost of health care services in primary clinics. Case study method was conducted at Pratama Clinic. Interviews, direct observation and documentation were conducted to collect data. Results show that TDABC can be used in clinics to measure costs through care pathways. TDABC can help improve effectiveness, reduce costs and inform managers to take decisions to control cost efficiency and evaluate unused capacity. Keywords: Time Driven, Activity Based Costing, Health Care JEL: M41,I14

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