Jurnal Ekonomi KIAT
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
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188 Documents
<![CDATA[Pengaruh Seleksi, Kemampuan Kerja dan Pelatihan terhadap Kinerja pada Kantor Regional XII BKN Pekanbaru ]]>
<![CDATA[Posman Andra Faizal]]>;
<![CDATA[Susi Hendriani]]>;
<![CDATA[Dhaviq Chairilsyah]]>
<![CDATA[ Jurnal Ekonomi KIAT Vol. 32 No. 1 (2021): Juni 2021 ]]>
Publisher : <![CDATA[UIR Press ]]>
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DOI: 10.25299/kiat.2021.vol32(2).2904
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh seleksi, kemampuan kerja, dan pelatihan terhadap Kinerja pada pegawai Aparatur Sipil negara (ASN) Kanwil XII BKN Pekanbaru. Sampel penelitian ini adalah Pegawai Negeri Sipil di Kantor Wilayah XII BKN Pekanbaru yang berjumlah 92 orang dengan menggunakan teknik sensus. Teknik data yang digunakan dan wawancara. Alat analisis yang digunakan adalah Analisis Regresi Linier Berganda dengan menggunakan program SPSS. Hasil penelitian ini menunjukkan secara simultan dan parsial seleksi, kemampuan kerja, dan pelatihan berpengaruh positif terhadap kinerja pegawai Aparatur Sipil negara (ASN) Kanwil XII BKN Pekanbaru. This study aims to analyze the effect of selection, workability, and training on the performance of state civil servants (ASN) Kanwil XII BKN Pekanbaru. The sample in this study was Civil Servants at Regional Office XII BKN Pekanbaru, amounting to 92 people using the census technique. Data techniques used and interviews. The analytical tool used is Multiple Linear Regression Analysis using the SPSS program. The results of this study indicate that simultaneously and partially selection, workability, and training have a positive effect on the performance of State Civil Apparatus (ASN) employees at Kanwil XII BKN Pekanbaru.]]>
<![CDATA[Pengaruh Skema Moral Terhadap Korupsi Pada Pengadaan Barang/ Jasa Pemerintah Daerah Di Wilayah Daerah Istimewa Yogyakarta ]]>
<![CDATA[M Arsyadi Ridha]]>
<![CDATA[ Jurnal Ekonomi KIAT Vol. 28 No. 1 (2017): Juni 2017 ]]>
Publisher : <![CDATA[UIR Press ]]>
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DOI: 10.25299/kiat.2017.vol28(1).2905
<![CDATA[Penelitian ini menguji pengaruh skema moral, yaitu identitas sosial, egoistik, legislatif, dan religius terhadap korupsi pada pengadaan barang/jasa pemerintah daerah. Sampel pada penelitian ini adalah pegawai pengadaan barang/jasa, yaitu Pengguna Anggaran (PA), Kuasa Pengguna Anggaran (KPA), Pejabat Pembuat Komitmen (PPK), pejabat pengadaan, dan Panitia/Pejabat Penerima Hasil Pekerjaan pada 152 SKPD di wilayah D.I. Yogyakarta. Hasil analisis menunjukkan bahwa identitas sosial dan egoistik berpengaruh terhadap korupsi pada pengadaan barang/jasa. Skema moral legislatif dan religius berpengaruh negatif terhadap korupsi pada pengadaan barang/jasa. Kontribusi utama pada penelitian ini adalah memberikan perbaikan etika untuk setiap pegawai pengadaan barang/jasa dan pemahaman atas faktor-faktor etis yang mempengaruhi korupsi pada pengadaan barang/jasa, sehingga dapat digunakan untuk perbaikan perilaku moral pegawai pengadaan barang/jasa.]]>
<![CDATA[Analisis Pengaruh Perilaku Manajer, Job Relevant Information, dan Pengetahuan Manajer terhadap Kinerja Anggaran dengan Pengawasan sebagai Pemoderasi pada PT Angkasa Pura II (Persero) ]]>
<![CDATA[Fergieta Sanra]]>;
<![CDATA[Yulia Efni]]>;
<![CDATA[Novita Indrawati]]>
<![CDATA[ Jurnal Ekonomi KIAT Vol. 32 No. 1 (2021): Juni 2021 ]]>
Publisher : <![CDATA[UIR Press ]]>
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DOI: 10.25299/kiat.2021.vol32(1).2906
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh perilaku manajer. informasi yang relevan dengan pekerjaan, pengetahuan manajer tentang kinerja anggaran dengan moderator supervisi. Populasi dalam penelitian ini adalah para manajer di 15 cabang wilayah kerja PT Angkasa Pura II (Persero) yaitu 398 orang. Sampel dalam penelitian ini adalah 199 orang. Teknik analisis data yang digunakan dalam penelitian ini adalah adalah Structural Equation Modeling (SEM). Hasil penelitian menunjukkan bahwa perilaku manajer berpengaruh signifikan terhadap kinerja anggaran. Job Relevant Information berpengaruh terhadap Kinerja Anggaran. Pengetahuan manajer berdampak pada kinerja anggaran. Perilaku manajer berpengaruh signifikan terhadap kinerja anggaran dengan pengawasan sebagai moderator. Informasi relevan pekerjaan berpengaruh pada kinerja anggaran dan dimoderatori oleh pengawasan. Pengetahuan manajer mempengaruhi kinerja anggaran yang dimoderatori oleh pengawasan. This study aims to determine the effect of manager behavior. job-relevant information, managers' knowledge of budget performance with moderator supervision. The population in this study were managers in 15 branches of the work area of PT Angkasa Pura II (Persero), namely 398 people. The sample in this study was 199 people. The data analysis technique used in this research is Structural Equation Modeling (SEM). The results showed that the behavior of managers had a significant effect on-budget performance. Job Relevant Information has an effect on Budget Performance. Manager's knowledge has an impact on-budget performance. Manager behavior has a significant effect on budget performance with supervision as a moderator. Job-relevant information affects budget performance and is moderated by supervision. Manager's knowledge affects budget performance which is moderated by supervision.]]>
<![CDATA[Analysis Of Factors Affecting Money Demand In Indonesia Year 2006-2015 With Approach Error Corection Model (ECM) ]]>
<![CDATA[Muhammad Nur]]>;
<![CDATA[Sinta Yulyanti]]>;
<![CDATA[Nuriman M. Nur]]>
<![CDATA[ Jurnal Ekonomi KIAT Vol. 28 No. 1 (2017): Juni 2017 ]]>
Publisher : <![CDATA[UIR Press ]]>
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DOI: 10.25299/kiat.2017.vol28(1).3005
<![CDATA[This study is a study of the demand for currency in Indonesia in the period 2006-2015. The focus of this research is to analyze what factors affect the demand for currency in Indonesia in 2006-2015. Inflation in the short and long term has a positive and significant relationship to the demand for money in Indonesia. Short-term interest rates have a negative and insignificant relationship while in the long run have a negative and significant relationship to the demand for money in Indonesia. Gross Domestic Product (GDP) in the short term has a positive and insignificant relationship to the demand for money in Indonesia while in the long run the GDP has a positive and significant impact on the demand for money in Indonesia.]]>
<![CDATA[Manajemen Pemerintahan Provinsi Kepulauan Riau: Studi Tentang Pengangkatan Dalam Jabatan Struktural ]]>
<![CDATA[Hasim As'ari]]>
<![CDATA[ Jurnal Ekonomi KIAT Vol. 28 No. 1 (2017): Juni 2017 ]]>
Publisher : <![CDATA[UIR Press ]]>
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DOI: 10.25299/kiat.2017.vol28(1).3006
<![CDATA[Proses seleksi dan penempatan pegawai / Aparatura Sipil Negara (ASN) saat ini menjadi sorotan publik karena penilaiannya masih dinilia belum transparan dan akuntabel menjadi penilaia terhadap penempatan pegawai dalam jabatan struktural di lingkungan Provinsi Kepulauan Riau mendapat berbagai tanggapan negatif dari berbagai instansi publik seperti Komisi Aparatur Sipil Negara. Objek penelitian ini adalah proses seleksi dan penempatan pegawai Aparatur Sipil Negara dalam jabatan struktural dilingkungan pemerintah Provinsi Kepulauan Riau, penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif untuk menggambarkan hasil penelitian dengan teknik triangulasi untuk menganalisis data penelitian, penentuan informan menggunakan teknik snowball. Hasil penelitian menggambarkan bahwa dalam proses seleksi dan penempatan pegawai/Aparatur Sipil Negara dalam jabatan struktural belum sepenuhnya memenuhi kriteria tuntutan Undang-Undang Aparatur Sipil Negara merit system, karena penempatan dalam jabatan belum sepenuhnya mengacu kepada nilai-nilai profesionalitas berdasarkan pengalaman pendidikan, keahlian dan kemampuan pegawai.]]>
<![CDATA[Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia Tahun 2009 – 2013 ]]>
<![CDATA[Adhitya Agri Putra]]>
<![CDATA[ Jurnal Ekonomi KIAT Vol. 27 No. 2 (2016): Desember 2016 ]]>
Publisher : <![CDATA[UIR Press ]]>
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DOI: 10.25299/kiat.2016.vol27(2).3007
<![CDATA[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.]]>
<![CDATA[Using Center of Islamic Business and Economic Studies Model (CIBEST Model) to Measure Islamic Poor of Indeks in Pekanbaru City 2014-2016 ]]>
<![CDATA[Emkhad Arif]]>
<![CDATA[ Jurnal Ekonomi KIAT Vol. 27 No. 2 (2016): Desember 2016 ]]>
Publisher : <![CDATA[UIR Press ]]>
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DOI: 10.25299/kiat.2016.vol27(2).3008
<![CDATA[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).]]>
<![CDATA[Comparative Feasibility Study Analysis Of Islamic And Conventional: Case Study Quail Farm In Pekanbaru ]]>
<![CDATA[Hamdi Agustin]]>
<![CDATA[ Jurnal Ekonomi KIAT Vol. 27 No. 2 (2016): Desember 2016 ]]>
Publisher : <![CDATA[UIR Press ]]>
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DOI: 10.25299/kiat.2016.vol27(2).3009
<![CDATA[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.]]>
<![CDATA[Persepsi Pengemudi-Pengemudi Bus Ekspres Di Utara Semenanjung Malaysia Terhadap Kepatuhan Dan Partisipasi Keamanan ]]>
<![CDATA[Munauwar Mustafa]]>;
<![CDATA[Mohd Azril Ismail]]>;
<![CDATA[Ummey Abdul Razak]]>;
<![CDATA[Donny Abdul Latief Poespowidjojo]]>
<![CDATA[ Jurnal Ekonomi KIAT Vol. 27 No. 2 (2016): Desember 2016 ]]>
Publisher : <![CDATA[UIR Press ]]>
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DOI: 10.25299/kiat.2016.vol27(2).3010
<![CDATA[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.]]>
<![CDATA[Pengaruh Kompetensi Pejabat Penatausahaan Keuangan, Sistem Pengendalian Intern, Dan Pengawasan Keuangan Daerah Terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah Kabupaten Indragiri Hulu ]]>
<![CDATA[Amries Rusli Tanjung]]>;
<![CDATA[Desi Hariani]]>;
<![CDATA[Sri Indrastuti]]>
<![CDATA[ Jurnal Ekonomi KIAT Vol. 27 No. 2 (2016): Desember 2016 ]]>
Publisher : <![CDATA[UIR Press ]]>
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DOI: 10.25299/kiat.2016.vol27(2).3011
<![CDATA[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.]]>
