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Restu Hayati
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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 178 Documents
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Pengaruh Motivasi Kerja, Budaya Kerja dan Disiplin Kerja Terhadap Kinerja Pegawai pada Kantor Sekretariat Daerah (Setda) Kabupaten Rokan Hilir Norva Bekti
Jurnal Ekonomi KIAT Vol. 29 No. 1 (2018): Juni 2018
Publisher : UIR Press

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Abstract

Pengaruh Motivasi Kerja, Budaya Kerja dan Disiplin Kerja Terhadap Kinerja Pegawai pada Kantor Sekretariat Daerah (Setda) Kabupaten Rokan Hilir. Dalam menyelesaikan pekerjaan dibutuhkan motivasi, semangat dan gairah kerja, agar tujuan organisasi dapat tercapai. Disini diperlukan pengarahan terhadap sistem kinerja agar pegawai tahu mana yang harus ia kerjakan mana yang tidak. Citra birokrasi pemerintahan secara keseluruhan akan ditentukan oleh kinerja organisasi tersebut. Begitu juga dengan Kantor Sekretariat Daerah Kabupaten Rokan Hilir. Untuk memberikan pelayanan yang baik kepada masyarakat, Sekretariat Daerah Kabupaten Rokan Hilir harus mempunyai sumber daya manusia yang berkualitas, cepat dan tanggap dalam merespon informasi yang berkembang. Peningkatan kinerja sumber daya manusia mutlak diperlukan. Instrumen Penelitian menggunakan Regresi Berganda dengan bantuan SPSS versi 20 Hasil penelitian menunjukan bahwa: 1) Variable motivasi kerja berpengaruh yang signifikan terhadap kinerja pegawai Kantor Sekretariat Daerah Kabupaten Rokan Hilir; 2) variabel budaya kerja berpengaruh yang signifikan terhadap kinerja pegawai Kantor Sekretariat Daerah Kabupaten Rokan Hilir; 3) variabel disiplin kerja berpengaruh yang signifikan terhadap kinerja pegawai Kantor Sekretariat Daerah Kabupaten Rokan Hilir; 4) variabel motivasi kerja, budaya kerja, dan disiplin kerja berpengauh terhadap terhadap kinerja pegawai Kantor Sekretariat Daerah Kabupaten Rokan Hilir.
Analisis Market Return di Indonesia Poppy Camenia Jamil
Jurnal Ekonomi KIAT Vol. 29 No. 1 (2018): Juni 2018
Publisher : UIR Press

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Abstract

Penelitian ini bertujan untuk mengetahui analisis market return di Indonesia menggunakan pengamatan Indeks Harga Saham Gabungan dan Indeks LQ45 dengan periode pengamatan dari tahun 1998 hingga 2018. Berdasarkan hasil pengolahan data diketahui bahwa tingkat pengembalian atas investasi pada pasar modal di Indonesia cukup berfluktuatif namun memberikan hasil yang cukup baik.
Analisis Penerapan Akuntansi Masjid dengan Menggunakan Microsoft Excel for Accounting Azwirman Azwirman; Novriadi Novriadi; Tiara Maryanti
Jurnal Ekonomi KIAT Vol. 29 No. 1 (2018): Juni 2018
Publisher : UIR Press

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Abstract

Tujuan dari penelitian ini adalah untuk menganalis dan membangun sistem informasi akuntansi masjid dengan menggunakan microsoft excel for accounting sesuai dengan prinsip akuntansi yang berlaku umum. Penelitian ini penulis lakukan pada Masjid Aulia, yang berkedudukan di Jalan Melati blok G, No. 32 RW XX Perumahan Kartama Raya, Kelurahan Maharatu, Kecamatan Marpoyan Damai, Pekanbaru. Data yang digunakan dalam penelitian ini menggunakan data sekunder berupa buku kas umum dan voucher selama tahun 2016. Alat analisis yang digunakan dalam penelitian ini menggunakan excel for accounting.
Perbandingan Pola Manajemen Keuangan pada Tiga Masjid Besar di Yogyakarta (Studi Kasus pada Masjid Jogokariyan, Muttaqien, dan Gedhe Kauman) Izza Maulida Santoso; Muhammad Akhyar Adnan
Jurnal Ekonomi KIAT Vol. 29 No. 1 (2018): Juni 2018
Publisher : UIR Press

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Abstract

This study is trying to compare the financial management of the three biggest and most welknown Masjid in Yogyakarta: Masjid Jogokariyan, Masjid Muttaqien, and Masjd Gedhe Kauman. The selection are based on three main variables which include the volume of cash flow, number of jamaah, and the financial management practices based on the following criteria: the organizational sructure and separation of function, personnel selection management, formulation of strategies in financial management, financial statements, and evaluation. The study applies the exploratory method. The simple descriptive analysis are conducted on data collected and triangulation data collected from three different viewpoints. Based on the data analysis, the study found that there are different financial management practices. The three biggest Masjid have simple financial statements. In addition, one of the Masjid has not applied the criteria of personnel selection. Generally the three biggest Masjids have applied the practice of financial management, although their implementation in doing so is very simple. The practice needs to be improved. Morever the three biggest Masjid have not yet applied the ideal Financial Management, as well as financial statements in accordance with applicable standards.
Dampak Sosial Ekonomi, Budaya terhadap Keberhasilan Pengelolaan Sumber Daya Laut di Pulau Terluar Kabupaten Natuna Syahdanur; Hasim As’ari
Jurnal Ekonomi KIAT Vol. 29 No. 2 (2018): Desember 2018
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2018.vol29(2).2781

Abstract

The condition of the people in the outer islands is far from development connectivity, and the limited touch of development, making the condition and economy of the community do not experience development so as not to support the economic progress of the community so that this study raises the social, economic and cultural conditions of the community to achieve successful management of marine resources. This research was conducted in Natuna Regency, especially the people in Outermost Islands, using qualitative research methods to describe the natural phenomenon of research so that it can describe the actual conditions. The results of the study illustrate that social, economic, cultural conditions influence the success of management of marine resources, so that planning becomes a policy that is consistent with the conditions and needs of the community. To achieve successful management of marine resources must be in accordance with the conditions of human resources where the policy will be determined.
Dampak Penerapan Desain Cara Kerja terhadap Beban Kerja pada Badan Kepegawaian dan Pengembangan Sumber Daya Manusia Provinsi Kepulauan Riau Hasim As’ari
Jurnal Ekonomi KIAT Vol. 29 No. 2 (2018): Desember 2018
Publisher : UIR Press

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Abstract

This research raises the issue of the application of the work method design to the workload of the Human Resources and Human Resources Development Agency of Kepulauan Riau Province. Workload in the Human Resources and Human Resources Development Agency of Kepulauan Riau Province has not been able to shape the character of work efficiently and effectively as the purpose of the workload is to improve organizational performance. Research uses qualitative research methods, which are focused on the implementation of the design of the work of the impact on the implementation of workloads, especially on the elements that make up the workload analysis within the Human Resources and Human Resources Development Agency. The results showed that the design of the work method has not been able to streamline work services because it is still focused on the procedural system and management rigidity, so that the workload that is used as a basis for workload analysis has not shown results in the context of administrative services and human resource development.
Analisis Pengaruh Good Corporate Governance (GCG) dan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Alkhairani; Kamaliah; Andewi Rokhmawati
Jurnal Ekonomi KIAT Vol. 31 No. 2 (2020): Desember 2020
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2020.vol31(2).2783

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG) dan Corporate Social Responsibility (CSR) terhadap nilai perusahaan dimediasi oleh Profitabilitas. Populasi dalam penelitian ini adalah 41 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia dengan menggunakan metode purposive sampling. Teknik analisis yang digunakan adalah statistika inferensial yang diukur dengan Parsial Least Square (PLS). Hasil penelitian menunjukkan bahwa Good Corporate Governance (GCG) berpengaruh terhadap Corporate Social Responsibility (CSR) dan nilai perusahaan. Good Corporate Governance (GCG) berpengaruh terhadap nilai perusahaan dimediasi oleh profitabilitas. Good Corporate Governance (GCG) tidak berpengaruh terhadap profitabilitas. Corporate Social Responsibility (CSR) berpengaruh terhadap profitabilitas. Corporate Social Responsibility (CSR) tidak berpengaruh terhadap nilai perusahaan, Profitabilitas berpengaruh terhadap nilai perusahaan. Corporate Social Responsibility (CSR) berpengaruh terhadap nilai perusahaan dimediasi oleh profitabilitas. Dengan adanya Profitabilitas sebagai variable intervening dapat meningkatkan hubungan antara Corporate Social Responsibility (CSR) dan Good Corporate Governance (GCG) terhadap Nilai Perusahaan. This study aims to analyze the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on firm value mediated by profitability. The population in this study were 41 mining sector companies listed on the Indonesia Stock Exchange using purposive sampling method. The analysis technique used is inferential statistics as measured by Partial Least Square (PLS). The results showed that Good Corporate Governance (GCG) affects Corporate Social Responsibility (CSR) and firm value. Good Corporate Governance (GCG) affects firm value mediated by profitability. Good Corporate Governance (GCG) has no effect on profitability. Corporate Social Responsibility (CSR) affects profitability. Corporate Social Responsibility (CSR) has no effect on firm value. Profitability has an effect on firm value. Corporate Social Responsibility (CSR) affects firm value mediated by profitability. With the existence of Profitability as an intervening variable, it can improve the relationship between Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on Company Value.
Pengaruh Insentif dan Profesionalisme terhadap Disiplin dan Kinerja Pegawai pada Biro Umum Sekretariat Daerah Provinsi Riau Sitria Amalia Khumaira
Jurnal Ekonomi KIAT Vol. 31 No. 2 (2020): Desember 2020
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2020.vol31(2).2784

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh insentif dan profesionalisme terhadap disiplin dan kinerja pegawai pada Biro Umum Sekretariat Daerah Provinsi Riau. Teknik analisis data yang digunakan adalah regresi linear berganda. Populasi dalam penelitian ini adalah pegawai Biro Umum Sekretariat Daerah Provinsi Riau. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh yang signifikan antara insentif terhadap disiplin kerja dan kinerja, terdapat pengaruh yang signifikan antara profesionalisme terhadap disiplin kerja dan kinerja. Pengaruh langsung antara insentif dan profesionalisme terhadap kinerja karyawan terbukti lebih kecil dibandingkan pengaruh tidak langsung mellaui disiplin kerja. Hal ini menjelaskan bahwa disiplin kerja memiliki peran yang penting dalam peningkatan pengaruh insentif dan profesionalisme terhadap kinerja karyawan pada Pegawai Biro Umum Sekretariat Daerah Provinsi Riau. This study aims to analyze the effect of incentives and professionalism on employee discipline and performance at the Regional Secretariat General Bureau of Riau Province. The data analysis technique used is multiple linear regression. The population in this study were employees of the Regional Secretariat General Bureau of Riau Province. The results of this study indicate that there is a significant influence between incentives on work discipline and performance, there is a significant influence between professionalism on work discipline and performance. The direct effect between incentives and professionalism on employee performance is proven to be smaller than the indirect effect through work discipline. This explains that work discipline has an important role in increasing the influence of incentives and professionalism on employee performance on the employees of the General Bureau of the Regional Secretariat of Riau Province.
Pengaruh Variabel Kualitas Layanan, Citra Institusi, terhadap Kepuasan Pelanggan dengan Nilai-Nilai Islam sebagai Variabel Moderating Desy Mardianty
Jurnal Ekonomi KIAT Vol. 29 No. 2 (2018): Desember 2018
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2018.vol29(2).2785

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis dan menguji pengaruh langsung dan tidak langsung kualitas layanan, citra institusi terhadap kepuasan konsumen dengan variabel nilai nilai keislaman sebagai variabel moderating. Objek yang di teliti yaitu Fakultas Ekonomi Universitas Islam Riau.Yang menjadi objek penelitian adalah seluruh mahasiswa Fakultas Ekonomi Jurusan Akuntansi D3, Akuntansi S1, Manajemen, Ekonomi Pembangunan Universitas Islam Riau yang terdaftar di tahun akademik 2017/2018. Teknik pengambilan sampel menggunkan metode purposive sampling dan dianalisis dengan menggunakan moderate analysis (analisis moderasi) menggunakan software SPSS 17.0. Dari hasil analisis dapat ditarik kesimpulan bahwa kualitas pelayan dan citra istitusi berpengaruh terhadap kualitas layanan. Hasil penelitian ini juga menunjukkan bahwa nilai-nilai keislaman dapat memoderasi hubungan antara kualitas pelayanan terhadap kepuasan pelanggan akan tetapi, nilai-nilai keislaman tidak dapat memoderasi hubungan antara citra isntitusi terhadap kepuasan pelanggan
Peran Penerapan Pengendalian Internal dalam Pencegahan Kecurangan terhadap Pengelolaan Perbekalan Farmasi di Rumah Sakit Kanker “Dharmais” Sitawati Sitawati; Hadri Mulya
Jurnal Ekonomi KIAT Vol. 29 No. 2 (2018): Desember 2018
Publisher : UIR Press

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Abstract

This study aims to determine the role of the implementation of internal control in the prevention of fraud against the management of pharmaceuticals in “Cancer hospital Dharmais” when compared with the theory and provide recommendations for the appropriate control systems applied to the management of pharmaceuticals in Cancer hospital “Dharmais”. The respondents of this study consisted of 13 civil servants involved in the management of pharmaceuticals in the Cancer hospital “Dharmais”. The method used is descriptive qualitative approach, namely by distributing questionnaires, observations, participate and in-depth interviews regarding the implementation of internal controls in the management of pharmaceuticals in Cancer Hospital “Dharmais”. There are 13 eligible questionnaires. The results of the study regarding the role of the implementation of internal control in the prevention of fraud against pharmaceutical supply management at the Cancer Hospital “Dharmais” adequate although there are still some weaknesses of internal controls which could potentially lead to fraud against the management of pharmaceutical supplies.

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