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Restu Hayati
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Badan Penerbit Fakultas Ekonomi Universitas Islam Riau JL. Kaharuddin Nasution Km 11. Marpoyan Damai - Pekanbaru Riau
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INDONESIA
Jurnal Ekonomi KIAT
Published by Universitas Islam Riau
ISSN : 14103834     EISSN : 25977393     DOI : 10.25299
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice
Journal Ekonomi KIAT is a scientific journal published by the Faculty of Economics and Business, Universitas Islam Riau. The purpose of Jurnal Ekonomi Kiat is to disseminate the results of research, study, and development in the fields of economics and finance, in particular in the fields of accounting, management, capital markets, business law, taxation, information systems, and other fields of economics and finance. The focus and scope of this journal are subjected to the area of economics and finance in particular in the fields of accounting, management, capital markets, business law, taxation, information systems, and other fields of economics and finance. Jurnal Ekonomi KIAT invites papers on a wide range of topics, including the following (but not limited on these topics area) : Accounting Business Management Capital market Business Law Taxation Information System
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
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Search results for , issue "Vol. 27 No. 2 (2016): Desember 2016" : 8 Documents clear
Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia Tahun 2009 – 2013 Adhitya Agri Putra
Jurnal Ekonomi KIAT Vol. 27 No. 2 (2016): Desember 2016
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2016.vol27(2).3007

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kepemilikan manajerial, kepemilikan institusional, komposisi komisaris independen dan ukuran dewan direksi terhadap nilai perusahaan. Penelitian ini dilakukan pada perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia tahun 2009 sampai tahun 2013. Jumlah data penelitian ini sebanyak 188. Alat analisis yang digunakan adalah analisis regresi linear berganda menggunakan program SPSS. Hasil analisis menunjukkan bahwa Kepemilikan institusional, komposisi komisaris independen dan ukuran dewan direksi berpengaruh terhadap nilai perusahaan, sedangkan kepemilikan manajerial tidak berpengaruh terhadap nilai perusahaan.
Using Center of Islamic Business and Economic Studies Model (CIBEST Model) to Measure Islamic Poor of Indeks in Pekanbaru City 2014-2016 Emkhad Arif
Jurnal Ekonomi KIAT Vol. 27 No. 2 (2016): Desember 2016
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2016.vol27(2).3008

Abstract

This study aims to measure and assess the level of poverty and the welfare of citizen in Pekanbaru. The difference of this research with other research lies in how to measure poverty and social welfare Pekanbaru city that does not use indicators of the level of income and consumption, but to measure and assess the degree to Pekanbaru city public welfare by using CIBEST Model. Formulation of the problem in this study is not yet known the level of welfare of Pekanbaru when measured by using analytical tools CIBEST MODEL. This study focuses on measuring the level of welfare of Pekanbaru by using analytical tools CIBEST MODEL. The research method in this study is a quantitative research methods. Samples in this study are families (KK ) who live in the district ofBukit Raya and Marpoyan Damai.The results of this study show, score SH respondents, shows the average value over three (3). SH value reflects the spiritual values ​​of a family. So we can conclude the value of spirituality of households who responded are in quadrant 1, which is prosperous, while the value of MV which illustrates the level of the minimum requirements that must be met by a family in a position above the standard poverty line (GK), thus showing that it materill heads of family in Pekanbaru also are in quadrant 1, which is prosperous. So overall if analyzed using MODEL CIBEST it can be concluded that the majority of households/families in the city of Pekanbaru is in quadrant 1 depicting well-being, both non- material well-being (religion) and material (clothing, food and shelter).
Comparative Feasibility Study Analysis Of Islamic And Conventional: Case Study Quail Farm In Pekanbaru Hamdi Agustin
Jurnal Ekonomi KIAT Vol. 27 No. 2 (2016): Desember 2016
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2016.vol27(2).3009

Abstract

The purporse this studies to compare the calculation of financial analysis on the feasibility of investments between the Islamic concepts of the conventional concept. In this study try to do research as the implications of this concept and examples of cases in the cattle business quail to enrich financial research that will find a new concept in the field of Islamic financial analysis business feasibility study. The result of reseach of the financial aspects of the show that a comparative analysis of the feasibility study that takes Islamic and conventional business case studies quail farm in Pekanbaru showed no difference in the decision to accept or reject by using both of these methods. This analysis shows the calculation method of shariah could be used in assessing the feasibility of investing can be used in the feasible study anayisis. The method of syariah are calculation Gold Value Method (GVM), Methods Gold Index (GI) and methods Investible Surplus Analysis Method.
Persepsi Pengemudi-Pengemudi Bus Ekspres Di Utara Semenanjung Malaysia Terhadap Kepatuhan Dan Partisipasi Keamanan Munauwar Mustafa; Mohd Azril Ismail; Ummey Abdul Razak; Donny Abdul Latief Poespowidjojo
Jurnal Ekonomi KIAT Vol. 27 No. 2 (2016): Desember 2016
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2016.vol27(2).3010

Abstract

This research was carried out to determine express bus drivers’ perceptions towards safety participation and safety compliance, which are two dimensions of a variable known as safety performance. Population of the study consisted of 372 express bus drivers from 15 companies operating in the north of Peninsular Malaysia. By using simple random sampling, 200 survey forms were distributed. However, only 103 forms were returned and deemed usable for data analysis. Mean score for overall safety performance is 4.09. Mean score for safety compliance at 4.15 is a little bit higher than that of safety participation at 4.04. High mean score for safety performance showed that express bus drivers are very concerned about safety at workplace in terms of their participation and compliance of safety-related activities organized by their companies. In other words, express bus drivers did have the willingness to go for safety in a normal situation and they might not be the culprit in intentionally causing an accident. Hence, further studies should be carried out to determine other factors that might contribute to accidents involving express busses with the intention to prevent accidents from happening in the future.
Pengaruh Kompetensi Pejabat Penatausahaan Keuangan, Sistem Pengendalian Intern, Dan Pengawasan Keuangan Daerah Terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah Kabupaten Indragiri Hulu Amries Rusli Tanjung; Desi Hariani; Sri Indrastuti
Jurnal Ekonomi KIAT Vol. 27 No. 2 (2016): Desember 2016
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2016.vol27(2).3011

Abstract

This study aimed to examine the effect of the financial administration officials competencies, internal control systems and financial oversight of the local value of the local government financial reporting information to the object of research on education seleruh Indragiri Hulu district, amounting to 41 on education. The sampling technique using purposive sampling. method of data collection is by distributing questionnaires. Analysis using multiple regression. The results of this study it is concluded that the competence of the financial administration officials and financial control area berpengarauh positive significant value of information while the local government financial reporting internal control system variable has no effect on the value of the local government financial reporting information. In this study the magnitude of the effect that the R2 of 0.555 or 55.5% indicate that the competence of the financial administration officials and regional financial oversight of financial reporting information affecting the value of 55.5%, because in the world of government, every part of government must be filled by the right person, ie which has competence in accordance with the qualifications specified. So is the financial oversight of local government has an influence on the financial statements because the information value of the government's financial oversight is a medium that can support to produce reliable financial statements and meets the characteristics of financial reporting information value that has been set. While at 44.5% influenced by other variables.
Analisa Kebijakan Kredit Perusahaan Perbankan Yang Terdaftar Pada Kelompok Saham LQ45 Di Bursa Efek Indonesia: Analisa Kebijakan Kredit Perusahaan Perbankan Yang Terdaftar Pada Kelompok Saham LQ45 Di Bursa Efek Indonesia Poppy Camenia Jamil
Jurnal Ekonomi KIAT Vol. 27 No. 2 (2016): Desember 2016
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2016.vol27(2).3012

Abstract

Penelitian ini bertujan untuk mengetahui bagaimana kebijakan kredit perusahaan perbankan yang terdaftar pada kelompok saham LQ45 di Bursa Efek Indonesia menggunakan analisa likuiditas, solvabilitas, dan profitabilitas. Variabel pada penelitian ini adalah Quick Ratio, Debt To Equity Ratio, Return On Asset, dan alokasi kredit. Periode pengamatan 2013 hingga 2016 dengan penyesuaian. Berdasarkan hasil pengujian regresi linear berganda diketahui bahwa
Penilaian Lahan Persawahan Dan Faktor-Faktor Yang Mempengaruhinya Di Kecamatan Ciampel Kabupaten Karawang Sinta Yulyanti
Jurnal Ekonomi KIAT Vol. 27 No. 2 (2016): Desember 2016
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2016.vol27(2).3013

Abstract

ini bertujuan mengaplikasikan model penilaian properti menggunakan metode pendekatan pendapatan untuk menentukan nilai pasar lahan persawahan dan faktor-faktor yang mempengaruhinya di Kecamatan Ciampel Kabupaten Karawang. Data yang digunakan terdiri luas lahan, biaya produksi, pendapatan pertahun, jarak dari rumah (pemukiman), jarak dari jalan raya dengan jumlah sampel 30 data. Metode analisis yang digunakan dalam penelitian ini yaitu untuk menghitung nilai lahan persawahan menggunakan metode pendekatan pendapatan dengan kapitalisasi langsung, untuk mengetahui faktor-faktor yang mempengaruhi nilai lahan persawahan menggunakan analisis regresi berganda OLS. Hasil penelitian menunjukan bahwa penilaian lahan persawahan di Kecamatan Ciampel, Kabupaten Karawang menggunakan metode tingkat kapitalisasi langsung menghasilkan nilai rata-rata sebesar Rp944.666.667. dan menggunakan data pasar menghasilkan nilai rata-rata Rp855.034.000. Rekonsiliasi dari kedua pendekatan tersebut didapat nilai aset Rp913.310.861. Berdasarkan hasil regresi dari persamaan empiris yang dipilih diketahui bahwa faktor-faktor yang mempengaruhi nilai lahan persawahan adalah variabel luas, jarak dan NOI. Dari hasil estimasi diperoleh koefisien variabel luas berpengaruh positif dan signifikan pada taraf 10 persen. jarak ke jalan utama berpengaruh negatif dan tidak signifikan terhadap nilai lahan persawahan, NOI berpengaruh positif dan tidak signifikan pada taraf 10 persen. Tiga variabel independen tersebut (luas, jarak, NOI) secara serempak berpengaruh signifikan pada taraf nyata 10 persen terhadap nilai lahan yang ditunjukan oleh nilai F-statistik sebesar 6,071286.
Analisis Faktor-Faktor Pembentuk Ekuitas Merek Mesin Cuci Samsung (Studi Ibu Rumah Tangga Kecamatan Tualang Kabupaten Siak) Amalia Putri; Syahdanur Syahdanur
Jurnal Ekonomi KIAT Vol. 27 No. 2 (2016): Desember 2016
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2016.vol27(2).3014

Abstract

Merek merupakan salah satu faktor dalam pengambilan keputusan pembelian konsumen. Jika sebuah perusahaan mampu membangun merek yang kuat dipikiran pelanggan melalui strategi pemasaran yang tepat, dapat dinyatakan bahwa merek tersebut memiliki ekuitas yang tinggi. Tujuan penelitian ini untuk mengetahui bagaimana faktor-faktor ekuitas merek mesin cuci Samsung menurut ibu rumah tangga di kecamatan tualang kabupaten siak. Dalam penelitian ini, metode penelitian yang digunakan adalah metode penelitian kualitatif dengan menggunakan analisis deskriptif, dan sampel yang digunakan sebanyak 31 responden. Berdasarkan hasil analisis, terdapat empat faktor pembentuk ekuitas merek mesin cuci Samsung. Hasil dari masing-masing faktor adalah sebagai berikut : 1) faktor persepsi kualitas 94.63%. 2) Faktor kesadaran merek 60.22%. 3) Faktor asosiasi merek 62.37%. 4) Faktor loyalitas merek 91.9%. Artinya dari ke empat faktor tersebut faktor-faktor pembentuk ekuitas merek mesin cuci yang sangat baik adalah faktor persepsi kualitas.

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