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<![CDATA[Pengaruh Pengendalian Internal, Tekanan Finansial, dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi: Studi Eksperimen pada Konteks Pemerintahan Daerah ]]>
<![CDATA[Mia Angelina Setiawan]]>;
<![CDATA[Nayang Helmayunita]]>
<![CDATA[ Economac: Jurnal Ilmiah Ilmu Ekonomi Vol 1 No 1 (2017) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/20171115
<![CDATA[Penelitian ini bertujuan untuk menguji dampak dari pengendalian internal, tekanan finansial dan penalaran moral terhadap kecenderungan terjadinya kecurangan akuntansi. Penelitian ini memberikan kontribusi pada literatur akuntansi dengan komprehensif mengevaluasi fenomena kecenderungan kecurangan akuntansi dari faktor-faktor yang mempengaruhinya menurut teori fraud trianggle. Desain penelitian adalah eksperimen laboratorium 2 x 2, dengan mahasiswa Akuntansi yang telah duduk di semmester 7 Universitas Negeri Padang sebagai proksi Kepala Dinas. Masing-masing subjek disajikan salah satu dari empat versi kasus yang tersedia secara random (random assignment). Metoda statistik yang digunakan untuk menguji hipotesis adalah two-way ANOVA. Hasil penelitian ini diharapkan dapat menunjukkan bahwa kondisi elemen pengendalian dan tekanan finansial dapat mempengaruhi kecenderungan seseorang untuk melakukan kecurangan akuntansi. Selain itu penalaran moral yang rendah juga dapat memicu terjadinya kecurangan akuntansi.]]>
<![CDATA[Analisis Setengah Menganggur (Underemployment) Di Provinsi Sumatera Barat: Determinan Dan Implikasi ]]>
<![CDATA[Dewi Zaini Putri]]>;
<![CDATA[Melti Roza Adry]]>
<![CDATA[ Economac: Jurnal Ilmiah Ilmu Ekonomi Vol 2 No 1 (2018): Economac: Jurnal Ilmiah Ilmu Ekonomi Volume 2 Nomor 1 Bulan April 2018. ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/economac/vol2-iss1/48
<![CDATA[This research have purposes to analysis impact of demographic and economic factors that influence underemployment in Sumatera Barat. Using data Sakernas 2015 to analyze impact of demographic and economic factors to underemployment we use multinomial logit. This model will produce determinant of underemplyment in Sumatera Barat. Based on result we can conclude that demographic factors ( sex, age, education, dan region) and economic factors ( total of wage, occupation, and job status) as a simultant have significant effect to underemployment in Sumatera Barat with probability 0,000 < α = 0,05. While in partial demographic factors ( sex, age, and region) and economic factors ( total of wage, occupation, and job status) have significant effect to underemployment in Sumatera Barat.]]>
<![CDATA[Pengaruh Kompetensi Aparatur Pemerintah Daerah Dan Ketaatan Pada Peraturan Perundangan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Daerah Kabupaten Kerinci ]]>
<![CDATA[Zachari Abdallah]]>
<![CDATA[ Economac: Jurnal Ilmiah Ilmu Ekonomi Vol 2 No 1 (2018): Economac: Jurnal Ilmiah Ilmu Ekonomi Volume 2 Nomor 1 Bulan April 2018. ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/economac/vol2-iss1/54
<![CDATA[Abstrak : Influence of interest aparatur local government and adherence [at] regulation perundanagn to akuntabilitas governmental institution performance sub-province kerinci. Research this in do [at] 43 SKPD government of sub-province kerinci. Research this use Descriptive method with approach survey. Data collecting of primary in do with give kuesioner to responder head Set of Kerja,bagian keuangan,dan part of perencanaan/program. Result of research show that: first, in parsial and in simultan interest aparatur area and adherence [at] regulation perundangan influential to akuntabilitas performance of institution local government. Both, big its influence of interest aparatur area 31,7% and adherence [at] regulation perundangan to akuntabilitas governmental institution performance equal to 38,1% Third, from both variable the which most dominant influence akuntabilitas governmental institution performance is variable adherence [at] regulation perundangan the big its influence equal to 38,1%. Kata Kunci : interest Aparatur local government, applying Akuntabilitas Monetary, adherence [at] regulation perundangan,akuntabilitas governmental institution performance]]>
<![CDATA[Pengaruh Likuiditas Dan Solvabilitas Terhadap Profitabilitas Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015 ]]>
<![CDATA[Aminar Sutra Dewi]]>
<![CDATA[ Economac: Jurnal Ilmiah Ilmu Ekonomi Vol 2 No 1 (2018): Economac: Jurnal Ilmiah Ilmu Ekonomi Volume 2 Nomor 1 Bulan April 2018. ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/economac/vol2-iss1/52
<![CDATA[This study aims to determine there is the influence of liquidity and solvency ratio on profitability. This type of research is quantitative research that is data in the form of numbers. Population in this study is all food and beverage companies listed on the Indonesia Stock Exchange amounted to 14 companies. The sample in this study amounted to 12 food and beverage companies listed on the Indonesian Stock Exchange. The technique of data analysis that is used is multiple linear regressions by using program Eviews. From the results of tests conducted show that: 1) liquidity has a positive and significant impact on profitability, which is shown by probability > 0,05 is 0,9744. 2) Solvency has a positive and significant effect on profitability, which is shown by probability > 0,05 that is 0,5041. Where the R2 (R-Square) value is 1,36%.]]>
<![CDATA[Pengaruh Brand Awareness Terhadap Brand Equity Dan Dampaknya Terhadap Keputusan Menjadi Nasabah Bank Syariah ]]>
<![CDATA[Nur Aida]]>
<![CDATA[ Economac: Jurnal Ilmiah Ilmu Ekonomi Vol 2 No 1 (2018): Economac: Jurnal Ilmiah Ilmu Ekonomi Volume 2 Nomor 1 Bulan April 2018. ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/economac/vol2-iss1/56
<![CDATA[The research is aimed to determine the effect of brand awareness on brand equity, the influence of brand awareness to the decision to become a customer and the influence of brand awareness on the decision to become customers with variable brand equity as variable interventing. The population is teachers at LPPM Walisongo, sample number is 100. The data of the questioner's dissemination tested the validity, reliability and the result is valid and reliable. Result of hypothesis test that there’s influence of brand awareness to brand equity significantly proven t-count value > t-table, there’s influence of brand awareness to decision to become customer proved t-count value > t-table and there’s significant influence of brand awareness on the decision to become a customer through brand equity variable as intervening variable, in accordance with Sobel test where the value of t arithmetic versus t table of concluded that the coefficient of mediation significant.]]>
<![CDATA[Pengaruh Variabel Makro Ekonomi Terhadap Ekspor Nonmigas Indonesia ]]>
<![CDATA[yeni wati]]>;
<![CDATA[Mike Triani]]>;
<![CDATA[Reni Novianti Sari]]>
<![CDATA[ Economac: Jurnal Ilmiah Ilmu Ekonomi Vol 2 No 1 (2018): Economac: Jurnal Ilmiah Ilmu Ekonomi Volume 2 Nomor 1 Bulan April 2018. ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/economac/vol2-iss1/45
<![CDATA[Abstract This study aims to determine the effect of Inflation, National Income, Interest Rate and Money Supply through exchange rate moderation variables to non-oil and gas exports in Indonesia. The type of research used is descriptive and associative research. The type of data in this study is secondary data and time series data in the form of monthly and quarterly data from 2005 to 2016. Data analysis used is descriptive analysis and inductive analysis. In the inductive analysis there are several tests: Moderated Regression Analysis (MRA), classical assumption test and t test. This result shows that (1) exchange rate has no significant effect to moderate the relationship between inflation to non-oil and gas exports in Indonesia (2) Exchange rate has significant effect to moderate the relationship between national income to non-oil exports in Indonesia (3) Interest rate has no significant effect moderate relationship Interest rate on non-oil and gas exports in Indonesia (4) The exchange rate has a significant effect on moderating the relationship between the money supply to non-oil and gas exports in Indonesia.]]>
<![CDATA[Potret Pola Penyusunan Remunerasi Pada Badan Layanan Umum Daerah Rumah Sakit Umum Daerah Kabupaten/ Kota Di Sumatera Barat ]]>
<![CDATA[Halkadri Fitra]]>;
<![CDATA[Henri Agustin]]>
<![CDATA[ Economac: Jurnal Ilmiah Ilmu Ekonomi Vol 2 No 1 (2018): Economac: Jurnal Ilmiah Ilmu Ekonomi Volume 2 Nomor 1 Bulan April 2018. ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/economac/vol2-iss1/46
<![CDATA[Penelitian ini bertujuan untuk mendapatkan gambaran pola penyusunan remunerasi pada rumah sakit umum daerah kota/ kabupaten di Provinsi Sumatera Barat yang sudah berstatus Badan Layanan Umum Daerah. Jenis penelitian ini adalah bersifat deskriptif dengan metode pengumpulan data secara dokumentatif melalui survey dan kajian literature serta penelurusan di media online. Hasil penelitian menunjukan bahwa badan layanan umum daerah rumah sakit umum daerah yang sudah menerapkan system remunerasi mengacu pada peraturan yang diterbitkan oleh Kementerian Dalam Negeri dan Kementerian Kesehatan serta telah memperhatikan prinsip – prinsip dalam remunerasi yaitu individual equity, internal equity dan external equity termasuk ukuran kinerja yang meliputi produktivitas, kualitas, ketepatan waktu, cycle time, pemanfaatan sumber daya, dan biaya. Untuk itu disarankan kepada rumah sakit yang belum menerapkan system remunerasi supaya dapat menerapkankannya dalam rangka meningkatkan kinerja dan pelayanan maksimal kepada masyarakat.]]>
<![CDATA[Strategi Pemasaran Jagung Di Sentral Produksi Jagung Di Propinsi Sumatera Barat ]]>
<![CDATA[Ariusni Ariusni]]>
<![CDATA[ Economac: Jurnal Ilmiah Ilmu Ekonomi Vol 2 No 1 (2018): Economac: Jurnal Ilmiah Ilmu Ekonomi Volume 2 Nomor 1 Bulan April 2018. ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/economac/vol2-iss1/51
<![CDATA[This study aims to analyze the identification of internal and external Potential faced in corn marketing by corn farmers in corn central of West Sumatra Province. The research method used Determination of population and sample. The population in this study were corn farmers who numbered as many as 468 people. Sampling is done randomly. 3) Data Collection Method consists of: Secondary data obtained from the Office of Food Agriculture at Provincial Level, Industry and Trade Office, Bappeda West Sumatra Province, Chamber of Commerce, BPS, Financial Institutions, State Institutions, and Provincial Economy. Primary data were collected by using questionnaire. The analytical method of analyzing the potential and problems faced by corn farmers is used SWOT analysis. The results of the study found that the main strengths in corn development were the minimum pricing of maize by the government and 8 opportunities and 6 threats encountered in the development of maize. There are 4 strategies that can be done in the development of corn market of farmers in central corn.]]>
<![CDATA[A ANALISIS TINGKAT PENDIDIKAN DAN PENDAPATAN DALAM UPAYA PENGEMBANGAN UMKM DI KOTA PADANG ]]>
<![CDATA[Imtihan Imtihan]]>;
<![CDATA[Nazaruddin Nazaruddin]]>
<![CDATA[ Economac: Jurnal Ilmiah Ilmu Ekonomi Vol 2 No 2 (2018): Economac: Jurnal Ilmiah Ilmu Ekonomi Volume 2 Nomor 2 Bulan Oktober 2018 ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/economac/vol2-iss4/64
<![CDATA[ABSTRACT The purpose of this research is to analyze the contribution that is given by level of education and income towards the effort to develop UMKM in Padang city. This research uses assosoatif descriptive research. Population of this research is all of UMKM in Padang city. This research uses cluster sampling technique to choose the sample. There are 352 UMKM in Padang city selected as sample. Intrument that is used in this research is questionnaire. The data that have collected, they are analyzed by using path analysis, then the data are traated by using SPSS (Statistical Product Service Solustion) versi 16.0. The analysis result can be concluded that: first, level of education (X1) gives significant contribution towards income (X2) . Second, income (X2) does not give significant contribution towards development of UMKM (Y). Third, level of education (X1) gives significant contribution towards development of UMKM (Y). Keywords: Level of education, income and development of UMKM ABSTRAK Penelitian ini bertujuan untuk menganalisis kontribusi yang diberikan oleh tingkat pendidikan dan pendapatan terhadap upaya pengembangan UMKM di Kota Padang. Jenis penelitian ini adalah penelitian deskriptif asosiatif dengan populasi semua UMKM yang terdapat di Kota Padang. Pengambilan sampel menggunakan teknik Cluster Sampling (Area Sampling) dan terpilih sebanyak 352 UMKM yang tersebar di seluruh kecamatan di Kota Padang. Alat pengumpulan data adalah dengan menggunakan instrument penelitian berupa kuesioner. Data yang telah dikumpulkan di analisis dengan menggunakan model analisis jalur (Path Analysis) kemudian data tersebut diolah dengan menggunakan SPSS (Statistical Product Service Solution) versi 16.0. Dan hasil analisis tersebut dapat disimpulkan bahwa: Pertama, Tingkat pendidikan (X1) memberikan kontribusi yang signifikan terhadap pendapatan (X2). Kedua, Pendapatan (X2) tidak memberikan kontribusi yang signifikan terhadap pengembangan UMKM (Y). Ketiga,Tingkat pendidikan (X1) memberikan kontribusi yang signifikan terhadap Pengembangan UMKM (Y) Kata Kunci: Tingkat Pendidikan, Pendapatan dan Pengembangan UMKM]]>
<![CDATA[The Analysis Of Human Development Index In West Sumatera: Can It Replace GDP as a Welfare Proxy?” ]]>
<![CDATA[Yollit Permata Sari]]>
<![CDATA[ Economac: Jurnal Ilmiah Ilmu Ekonomi Vol 2 No 2 (2018): Economac: Jurnal Ilmiah Ilmu Ekonomi Volume 2 Nomor 2 Bulan Oktober 2018 ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/economac/vol2-iss4/72
<![CDATA[Human development is a process of enlarging the choices of people which means that the main point of development of a country is human. The definition of human development basically includes a vast dimension of development which not only emphasizes on economic growth but also its human quality. This research is aimed to analyze how big the effect of poverty level, expenditure per capita and government expenditure in education and health on Human Development Index (HDI) in West Sumatera. Using panel data analysis, the result of this study indicates that that poverty has a negative and significant effect on human development index. Expenditure per capita has a positive and significant effect on human development index. Government expenditure in education has a positive and significant effect on Human development index and the last government expenditure on health has a positive and bot significant on influencing human development index in West Sumatera at the year of 2010-2014.]]>
