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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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Pengaruh Kepuasan Kerja dan Pengawasan Terhadap Disiplin Kerja Karyawan Akademi Kebidanan Internasional Pekanbaru Iskandar, Iskandar
Akuntansi & Ekonomika Vol 8 No 2 (2018): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

This research was conducted at the Pekanbaru International Midwifery Academy. The purpose of this study was to determine the effect of simultaneous and partial satisfaction and supervision on employee work discipline at the Pekanbaru International Midwifery Academy. To achieve these objectives, research was conducted using a sample of 35 people, using the Census method. Data analysis method uses simultaneous tests and partial tests. The results of this study produce the influence of satisfaction and supervision on employee work discipline at the Pekanbaru International Midwifery Academy contributing a large influence on employee work discipline. Simultaneously and partially the test results are influential. Recommendations that can be submitted by the author are agencies to further enhance satisfaction and supervision because this variable greatly influences employee work discipline which of course has an impact on the performance of the employees themselves in carrying out their activities.
Analisis Pertumbuhan Ekonomi dan Pengeluaran Pemerintah Terhadap Pegerakan Investasi Provinsi Riau Darwin, Ranti; Hardilawati, Wan Laura
Akuntansi & Ekonomika Vol 8 No 2 (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 economic growth and government expenditure on investment in Riau Province. The data type of this research is time series data. In addition, it uses secondary data published by the Central Bureau of Statistics (BPS) of Riau Province. This study uses the data analysis in the form of multiple linear regression analysis using EVIEWS 9.0 software. The results of this study indicate that economic growth has a significant influence with a negative relationship to investment in Riau Province. While government expenditure has a non-significant and negative relationship to investment in Riau Province. In addition, this study also explains that together economic growth and government expenditure have a significant relationship to investment. The results of this study also suggest the need for good management in managing the drivers of investment in Riau Province to create better economic development.
Pengaruh Keahlian Komputer, Teknologi Informasi dan Dukungan Manajemen Puncak Terhadap Sistem Informasi Akuntansi Anriva, Della Hilia
Akuntansi & Ekonomika Vol 8 No 2 (2018): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

Penelitian ini bertujuan untuk menguji dan melihat pengaruh keahlian komputer, teknologi informasi, dan dukungan manajemen puncak terhadap sistem informasi akuntansi pada rumah sakit swasta yang ada dikota pekanbaru. Teknik pengmpulam data menggunakan kuesioner yang disebarkan kebeberapa responden. Berdasarkan uji yang telah dilakukan, hasil dari jawaban kuesioner menunjukkan bahwa telah sesuai dengan kajian teori dan kondisi yang ada dirumah sakit swasta dikota pekanbaru, dimana masing-masing variabel independen berpengaruh terhadap variabel dependen.
Pengaruh Modal Sendiri dan Modal Pinjaman Terhadap Rentabilitas Pada Koperasi Serba Usaha (KSU) yang ada di Pekanbaru Misral, Misral; Rahmayanti, Sri; Nurmalis, Nurmalis
Akuntansi & Ekonomika Vol 8 No 2 (2018): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh modal sendiri dan modal pinjaman terhadap rentabilitas pada koperasi serba usaha (KSU) yang ada di pekanbaru. Populasi dalam penelitian ini adalah koperasi serba usaha yang ada di Pekanbaru yang terdaftar pada Dinas Koperasi UMKM Pekanbaru tahun 2013-2015. Dalam penelitian ini terdapat 2 (dua) variabel bebas yaitu modal sendiri dan modal pinjaman, serta variabel terikat yaitu rentabilitas. Teknik pengumpulan data dalam penelitian ini adalah dokumentasi. Analisis yang digunakan adalah analisis deskriptif dengan model regresi linear berganda. Hasil penelitian menunjukkan bahwa modal sendiri dan modal pinjaman berpengaruh secara signifikan terhadap rentabilitas baik secara simultan maupun parsial. Besarnya pengaruh modal sendiri dan modal pinjaman terhadap rentabilitas dapat dilihat dari koefisien determinasi (R²) sebesar 33,70 % sedangkan sisanya dipengaruhi oleh faktor lain yang tidak disebutkan dalam penelitian ini.
Kepemimpinan Kepala Sekolah Terhadap Kinerja Guru Sekolah Menengah Kejuruan Swasta “X” Pekanbaru Yapentra, Arhipen
Akuntansi & Ekonomika Vol 8 No 2 (2018): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

The research was conducted at Private Vocational High School (SMK) “X” Pekanbaru. The purpose of this study is to determine the impact of Principal Leadership on Teacher Performance at Private Vocational High School (SMK) “X” Pekanbaru. The research method is descriptive with quantitative approach, with the research population is teachers of Private Vocational High School (SMK) "X" Pekanbaru as many as 34 teachers. While the number of samples determined in this study is the entire population minus 1 principal so that a total of 33 teachers. Based on simple linear regression equation Y = 7,166 + 1,235X. hence seen constants equal to 7,166, so influace of principal leadership on teacher performance is positive proven b = 1,235 meaning that every increase of headmaster leadership one unit will increase teacher performance at Private Vocational High School (SMK) “X” Pekanbaru at 1,235. The Leadership variable with tcount 8,128 > t table 2,039 with significant level 0.000 less than 5%. Then Ho is rejected and Ha accepted, meaning the leadership variable of principal has a positive and significant effect on teacher performance in Private Vocational High School (SMK) “X” Pekanbaru. The value of R-square (coefficient of determination) is 0,681, this indicates that the principal's leadership contributes to the teacher performance in Private Vocational High School “X” Pekanbaru by 86.2%, while the rest (100% - 68,1%) = 31,9% influenced by other variable outside of variable in this research
Pengaruh Pendapatan per Kapita dan Tingkat Suku Bunga Terhadap Jumlah Penabung di Kabupaten Kerinci Rahayu, Silvia
Akuntansi & Ekonomika Vol 8 No 2 (2018): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

This study aims to determine the effect of per capita income and interest rates on the number of savers in Kerinci Regency. This study uses descriptive qualitative and quantitative methods including multiple linear regression and coefficient of determination. Data in this study were obtained from interviews, field observations and literature studies. From the results of the study, there was no significant effect between Per capita Income and Interest Rate on the Number of Savers in Kerinci Regency. The magnitude of the influence between Per capita Income and Interest Rate simultaneously on the Number of Savers in Kerinci Regency is 25.3%, while the remaining 74.7% is influenced by other variables not examined. Partially percapita income does not affect the number of savers in Kerinci Regency. Partially there is no significant effect between the interest rates on the number of savers in Kerinci Regency.
Analisis Potensi Ekonomi Kabupaten Mandailing Natal Widiarsih, Dwi; Sandri, Siti Hanifa
Akuntansi & Ekonomika Vol 8 No 2 (2018): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

Kabupaten Mandailing Natal dalam meningkatkan pembangunan di wilayahnya dapat dilakukan dengan memanfaatkan potensi sumber daya alam yang dimilikinya. Dengan menggunakan teknik LQ. Teknik analisis shift share dan Analisis Tipologi Klasen yang dapat mengidentifikasi sektor-sektor unggulan di suatu daerah. Potensi pengembangan industri di Kabupaten Mandailing Natal pada kajian ini dilakukan pada 4 bagian, yaitu: Potensi komoditi Sektor unggulan Pertanian adalah komoditi padi sawah, padi ladang, jagung dan ubi kayu. Potensi komoditi Sektor unggulan Perkebunan adalah komoditi karet, kelapa sawit, kopi, kelapa, coklat, aren dan kemiri. Potensi komoditi Sektor unggulan Peternakan adalah komoditi sapi, kambing-domba dan unggas (ayam kampung). Pengembangan Kawasan Industri di Kabupaten Mandailing Natal direkomendasikan pada Kecamatan Batahan dimana terdapat lokasi Pelabuhan Palimbungan yang sedang dalam pembangunan diharapkan dapat menjadi salah satu alternatif pilihan penentuan bagi para investor untuk berinvestasi pada kawasan industri yang akan dikembangkan.
Pengaruh Faktor Makro-Ekonomi Terhadap Return Saham dengan Beta Saham Sebagai Variabel Intervening Binangkit, Intan Diane
Akuntansi & Ekonomika Vol 8 No 2 (2018): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

Pasar modal Indonesia merupakan salah satu negara tujuan investasi bagi investor di negara-negara maju (developed markets) yang dikenal sebagai emerging market. Para investor yang menanamkan saham di pasar modal mengharapkan pengembalian berupa dividen dan capital gain/loss. Terdapat beberapa faktor yang mempengaruhi return investasi saham yakni faktor makroekonomi seperti inflasi, suku bunga dan nilai tukar. Penelitian ini bertujuan untuk menganalisis pengaruh Faktor Makroekonomi terhadap Return Saham dengan Beta Saham sebagai variabel intervening pada perusahaan sektor Properti, Real Estate dan Konstruksi Bangunan yang terdaftar di Bursa Efek Indonesia tahun 2012-2017. Sampel penelitian ini adalah sebanyak 39 perusahaan. Analisis pengujian hipotesis menggunakan metode SEMPLS. Penelitian ini menggunakan WarpPLS 5.0 dan Software Analisis Sobel. Berdasarkan hasil pengujian, didapatkan kesimpulan yakni Faktor Makroekonomi dan Beta Saham secara langsung memiliki pengaruh signifikan terhadap Beta Saham, namun Faktor Makroekonomi tidak memiliki pengaruh signifikan terhadap Return Saham. Selain itu, Beta Saham mampu memediasi pengaruh faktor Makroekonomi terhadap Return Saham.
Pengaruh Lingkungan Kerja Fisik dan Kepemimpinan Transaksional Terhadap Kinerja KaryawanN Pada PT. SAMESTA ENGINEERING PEKANBARU Harwina, Yulia
Akuntansi & Ekonomika Vol 8 No 2 (2018): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

This study took place research at PT. Samesta Engineering Pekanbaru with Jl. Parit Indah Office Grand Sudirman No. D 6 Pekanbaru. The purpose of this study to determine the effect of physical work environment and transactional leadership partially and simultaneously on employee performance and to determine which variables are the most dominant influence on employee performance. To achieve these objectives the research is done by using the sample of 43 people, using the Census. Data analysis method using simultaneous test and partial test (multiple linear regression analysis with SPSS Windows version 20). The test results in variable physical work environment factors and transactional leadership partially and simultaneously influence the performance of employees at PT. Samesta Engineering Pekanbaru. Where is the most dominant factor influencing performance is the physical work environment factors. Recommendations to the authors propose is expected PT. Samesta Engineering Pekanbaru to be able to further enhance the physical work environment variables for the physical work environment affects the performance by gaining an average of responses agreed. Where the presence of adequate physical working environment at PT. Samesta Engineering Pekanbaru then it will be able to improve the performance of employees
Pengaruh Corporate Governance Terhadap Pelaporan Online Informasi Strategik Pada Perusahaan Yang Terindeks LQ45 Azmi, Zul; Murialti, Neng
Akuntansi & Ekonomika Vol 8 No 2 (2018): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

This study aims to examine corporate governance mechanism on online reporting of strategic information. To carry out this study, some of the company’s specific characteristics are used as control variables such as firm size, firm complexity, risk level and profitability. The sample of this research is taken from a company indexed LQ45 in Indonesia Stock Exchange. Hypothesis tested by using cross sectional data with multiple regression. The result show that audit committe are positively assosiated with strategic information online reporting. The frequency of meeting of the board of directors and  the size of the auditor that include the big four or local has no effect on the online reporting strategic information. The proportion of independent non-executive directors shows a negative direction in terms of online reporting of strategic information. Keywords: Corporate governance, Online Reporting, Audit Committee JEL Classification:M41, G30

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