cover
Contact Name
Ando Fahda Aulia
Contact Email
ando.aulia@lecturer.unri.ac.id
Phone
+628116903456
Journal Mail Official
ando.aulia@lecturer.unri.ac.id
Editorial Address
Fakultas Ekonomi dan Bisnis Universitas Riau Kampus Bina Widya, Jl. HR. Subrantas Km. 12,5 Pekanbaru, Riau 28293
Location
Kota pekanbaru,
Riau
INDONESIA
Jurnal Ekonomi
Published by Universitas Riau
ISSN : 08537593     EISSN : 27156877     DOI : -
Core Subject : Economy,
Journal of Economics, Faculty of Economics and Business, University of Riau has a focus and scope of research articles in the fields of development economics, accounting, and management.
Articles 10 Documents
Search results for , issue "Vol 22, No 01 (2014)" : 10 Documents clear
DAMPAK PENGALIHAN PENGELOLAAN PBB-P2 TERHADAP PENERIMAAN PBB DI KELURAHAN CINTA RAJA KECAMATAN SAIL KOTA PEKANBARU Kurniawaty Fitri
Jurnal Ekonomi Vol 22, No 01 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.543 KB) | DOI: 10.31258/je.22.01.p.106-115

Abstract

Berlakunya UU No. 28 tahun 2009 tentang Pajak Daerah dan Retribusi Daerahmeng”harus”kan daerah untuk siap menerima pengalihan pengelolaan PBBsektor pedesaan dan perkotaa yang selama ini menjadi bagian dari pajak pusat.Adanya pengalihan ini menjadikan kegiatan proses pendataan, penilaian,penetapan,pengadministrasian,pemungutandanpelayananakandiselenggarakan oleh daerah.Pengalihan ini sebenarnya dilakukan pemerintah pusat secara bertahap,diantaranya dengan melihat kesiapan masing-masing daerah dan kota Pekanbarumenerima pengalihan pengelolaan PBB pada tahun kedua yaitu tahun 2012.Penelitian ini bertujuan untuk melihat bagaimana implikasi pengalihanpengelolaan PBB-P2 terhadap realisasi penerimaan PBB pada KecamatanCintaraja Kecamatan Sail Kota Pekanbaru.Kecamatan Cintaraja merupakan salah satu kecamatan dikota Pekanbaru yangselama ini selalu berhasil mencapai target penerimaan PBB.Kata Kunci : PBB , Kelurahan Cintaraja
PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN LQ45 YANG TERDAFTAR Azwir Nasir; Elfi Ilham; Vadela Irna Utara
Jurnal Ekonomi Vol 22, No 01 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.595 KB) | DOI: 10.31258/je.22.01.p.43-60

Abstract

This study aimed to determine the effect of companies characteristics andcorporate governance consisting of profitability, liquidity, leverage, activityanalyze, size, audit committee, board of directors and governancecommitteetowards sustainability report publication in LQ45 companies listed inIndonesian Stock Exchange in 2008-2011.The data used in this study are secondary data from financial data in theIndonesian Stock Exchange. The sample method used was purposive sampling, ofthe population of 45 companies listed in the Indonesian Stock Exchange, researchsample counted 11 companies that meet the criteria. Hypothesis testing is done byusing logistic regression analysis.The results of this research base on hypothesis test indicates that liquidity, activityanalyze, size, audit committee and board of directors has no significant effect tosustainability report publication with significant are 0.052, 0.213, 0.084, 0.564dan 0.111, while the profitability, leverage and governance committee hassignificant influence to sustainability report publication with significant is 0.008,0.022 dan 0.043. The magnitude of the effect (Nagelkerke R-Square) of thefinancial reporting quality, institutional ownership and firm size on asymmetry ofinformation was 77,6%. While the remaining 22,4% is influenced by othervariables.Keywords :Sustainability Report, Return on Assets, Current Ratio, Debt ToEquity, Inventory Turnover, Size, Audit Committee, Board ofDirectors, and Governance Committee.
THE EFFECT OF GOOD CORPORATE GOVERNANCE MECHANISM, FINANCIAL DISTRESS ON EARNING MANAGEMENT BEHAVIOR : EMPIRICAL STUDY IN PROPERTY AND INFRASTRUCTURE INDUSTRY IN INDONESIAN STOCK EXCHANGES Ahmad Fauzan Fathoni; Haryetti '; Errin Yani Wijaya; Muchsin '
Jurnal Ekonomi Vol 22, No 01 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.337 KB) | DOI: 10.31258/je.22.01.p.116-131

Abstract

The goal of this reseach is to examine the effect of Good Corporate GovernanceMechanism, Financial Distress on Earning Management Behaviour withFinancial Distress as inteveing variabel. We use some proxies to measure GoodCorporate Governance mechanism, namely: Manajerial Ownership, InstitusionalOwnership, Propotion of Independen Commissioners, and Audit Committee. Inaddition, Altman Z-scores is used as financial distress proxy.We use panel data that uses cross section and time series data from Property andInfrastructure Industry in Indonesian Stock Exhange during 2009-2011 periods.Ordinary Least Squared is used to analyze the data.The result shows that Managerial Ownership, Institutional Ownership, Propotionof Independen Commisioners, and the Number of Audit Committee have negativeeffect toward earning management behavior. On the other hand, only the numberof Audit committee and Proportion of Independen Commisioners variables thathave significant effect. Moreover, Financial Distress has positive effect onearning management but not significance. In addition to those results, themoderation effect shows that the firms that financially distressed tend to attemptto manipulate their earning even they have done Good Corporate Governancemechanism.Keywords : Good Corporate Governance Mechanism, Financial Distress,Earning Management Behavior
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE, BETA DAN PRICE TO BOOK VALUE (PBV) TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Sem Paulus Silalahi
Jurnal Ekonomi Vol 22, No 01 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.223 KB) | DOI: 10.31258/je.22.01.p.61-74

Abstract

Penelitian ini bertujuan untuk melihat pengaruh corporate social responsibility(csr) disclosure, beta dan price to book value (pbv) terhadap earnings responsecoefficient (erc) pada perusahaan sektor manufaktur yang terdaftar di Bursa EfekIndonesia.Sampel penelitian ini dipilih dengan menggunakan metode purposive samplingdan diperoleh sebanyak 36 sampel selama periode 2011 – 2012. Data penelitianini diperoleh dari laporan tahunan yang dipublikasikan dan data harga sahamyang didownload dari www.idx.co.id dan www.finance.yahoo.com. Teknikanalisis data penelitian menggunakan analisis regresi linier berganda dan datadiolah dengan menggunakan SPSS 17.0.Hasil penelitian ini menemukan bahwa variabel corporate social responsibility(csr) disclosure dan variabel beta tidak berpengaruh terhadap earnings responsecoefficient (erc), sedangkan variabel price to book value (pbv) memiliki pengaruhyang signifikan terhadap earnings response coefficient (erc).Kata Kunci : csri, beta, pbv, erc.
ANALISIS PENGARUH KREATIVITAS IKLAN, DAYA TARIK IKLAN DAN KREDIBILITAS ENDORSER TERHADAP BRAND ATTITUDE PADA PRODUK HANDPHONE ANDROID DI KOTA PEKANBARU Marhadi '; Lilis Sulistyowati; Aida Nursanti
Jurnal Ekonomi Vol 22, No 01 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.143 KB) | DOI: 10.31258/je.22.01.p.132-149

Abstract

This study aims to determine the influence of advertising creativity analysis,advertising appeal and credibility of endorser toward brand attitude on AndroidHandphone products in Pekanbaru. Inside The study consisted of a dependentvariable that brand attitude (Y), and three independent variables consisting ofadvertising creativity (X1), advertising appeal (X2), and Credibility of endorser(X3). Population of this study is the city of Pekanbaru with a sample of 300respondents aged 15-30 years with a criteria had watched ads AndroidHandphone. This study use a sampling technique that is purposive sampling andanalysis of research data using qualitative methods, quantitative and multipleregression equations with the help of SPSS (Statistic Services For Product andSolution.From these results obtained is advertising creativity, advertising appeal andcredibility of endorser on brand attitude of Androind Handphone product getsignificant effect in Pekanbaru city. This method of calculation models indicatethat advertising creativity, attractiveness and Credibility of endorser is able tomeet the forty-nine percents has influence on brand attitude and fifty-one percetsremaining are influenced by other factors.Keywords:Brand Attitude, Creativity inappeal,Credibility of Endorser.
ANALISIS SUMBER MODAL PEDAGANG PASAR TRADISIONAL DI KOTA PEKANBARU Toti Indrawati; Indri Yovita
Jurnal Ekonomi Vol 22, No 01 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (80.089 KB) | DOI: 10.31258/je.22.01.p.1-8

Abstract

Penelitian ini bertujuan untuk mengetahui sumber modal pedagang pengecerpada pasar tradisonal Kota Pekanbaru. Responden dari penelitian yaitupedagang pengecer tradisional Pasar Sail, Pasar Kodim dan Pasar Dupa, yangmenyalurkan komoditas pertanian, komoditas peternakan, komoditas perikanandan komditas industri. Metode Analisis yang digunakan metode deskriptif.Berdasarkan hasil survei diperoleh Sumber modal pedagang pengecer padapasar tradisional Pasar Sail, Pasar Dupa pada umumnya pengecer tradisionaluntuk komoditas pertanian, perikanan dan peternakan pada umumnyamenggunakan modal sendiri. Pengecer tradisional Pasar Sail secara keseluruhanmenggunakan modal sendiri. Sedangkan sumber modal pedagang pengecer PasarKodim bervariasi, sebagian besar menggunakan modal sendiri sedangkan untukkomoditas industri sudah menggunakan modal perbankan sebagai pelengkap.Kata Kunci : Pedagang Pengecer, sumber modal, komoditas
PENGARUH WORD OF MOUTH DAN BRAND COMMUNITY KOMUNITAS SEPAK BOLA DI PEKANBARU TERHADAP BRAND IMAGE Deny Danar Rahayu
Jurnal Ekonomi Vol 22, No 01 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.831 KB) | DOI: 10.31258/je.22.01.p.75-90

Abstract

This research is conducted to analyze the influence of Word of Mouthand BrandCommunity variables both partially and simultaneously towards Brand Image ofInternisti and Romanisti Football Club in Pekanbaru. In this research are threevariables such as Word of Mouth (X1), Brand Community (X2) and Brand Image(Y). The population in this study are all members of the Internisti Community andRomanisti Community in Pekanbaru. The method being used is census with 230active members (101 Internisti Community members and 129 RomanistiCommunity members).Population in this research are 230 active members from cencus method and thedata was taken by giving questionnaires to respondents. Meanwhile, qualitativeand quantitative methods are chosen for data analysis by SPSS version 16.The result of this research shows that Word of Mouth and Brand Communityvariables affect both partially and simultaneously towards Brand Image ofInternisti and Romanisti Football Club in Pekanbaru. Simultaneously independentvariable have positive effect toward dependent variable. But in T testattractiveness Brand Image is most affected positively by Word of Mouth. Thedetermining coefficient (R2) of this research show strong connection betweenindependent and dependent relationshipKeywords ; Word of Mouth, Brand Community and Brand Image
PENGARUH FAKTOR KEPRIBADIAN PEGAWAI DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI PADA KANTOR REGIONAL XII BKN PEKANBARU Indarti, Sri; Hendriani, Susi; Mahda, Mutia
Jurnal Ekonomi Vol 22, No 01 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (435.993 KB) | DOI: 10.31258/je.22.01.p.9-24

Abstract

This study aims to investigate the influence of personality and environmentalfactors on the performance of employees working at the Regional Office XII BKNPekanbaru. The analytical method used in this research is descriptive statisticalanalysis method and multiple linear regression analysis.This research uses a survey method, where as many as 48 employees weresampled prior to hypothesis testing, the primary data questionnaire validity andtested first realibitasnya using SPSS version 17. The regression equation was thentested with analysis of classical assumption of normality test, multicollinearity,heteroscedasticity test, autocorrelation test and linearity test analysis of therelationship of independent variables with the dependent variable is done byanalysis of t test, F test, determinant coefficient ( adjusted R 2 ) and correlationcoefficient ( R ).The results showed an employee’s personality and work environmentsimultaneously (together) have a significant effect on the performance ofemployees in an employee’s personality persial significant effect on theperformance of employees, where the indicator accuracy (conscientiousness) andbreadth indicators (extraversion). For the working environment persialsignificant effect on the performance of employees, where the physical workenvironment indicator gets low value that needs to be done to repair the physicalworking conditions.Kata Kunci : Employee Personality,Work Environment,Employee Performance
ANALISIS CUSTOMER VALUE PADA MY SALON INTERNATIONAL DI MALL CIPUTRA SERAYA PEKANBARU Musfar, Tengku Firli; Parlina, Rani
Jurnal Ekonomi Vol 22, No 01 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.107 KB) | DOI: 10.31258/je.22.01.p.91-105

Abstract

Customer- oriented is a marketing strategy that applies in many company recentlybecause it is important to know the value of the delivered product/service from thecustomer perspective. That’s why, writer interested to know how is the customervalue at My Salon International on Ciputra Seraya Mall Pekanbaru. This studybased on the definition of customer value that declared by Philip Kotler which is,Customer Value is the different between Perceived Benefit toward Perceived Costof Purchase. Perceived benefit variable consist of 4 dimensions; product value,service value, personal value, and image value. On the other side, perceived costof purchase variables consist of cost, time, and energy. The highest benefit thatdelivered to the customer with the lowest sacrifice that that given by the customer,will gives the positive customer value company in the customer perspective. Toreach the competitive best value, company has to provide the superior value bygiving the best benefit with the lowest sacrifice.Collecting data technique by spread the questioner to the respondent, total sampleis 100 respondents and the respondents chosen by quota accidental samplingtechnique. Analysis method that used in this study is qualitative and quantitativeanalysis method. By describes the scoring result on each attribute of perceivedbenefit and perceived cost of purchase variable.The result on each attributes score from both variable of customer value,concluded that customer value at My Salon International on Ciputra Seraya MallPekanbaru is positive because the delivered benefit is higher than the customersacrifice, that is 3,59 > 2,48. On the perceived benefit variable known that therespondents agree to the average range scale. Company delivered benefit thatgiving the highest contribution toward positive customer value with averagerange scale 4.05 according to the respondents is personal value. It means thatrespondent agree to all of the attributes of the personal value in the questioner.But, the dimension image value the customer responses on average range quiteagree. That happens because the weak of the image that company performs. Andto the perceived cost of purchase variable, customer give a good response toevery attributes of the dimensions, such as cost, time and energy because theaverage range scale from all dimensions stand on agree level.It proven that My Salon International on Ciputra Seraya Mall Pekanbarufacilitated the customer with the supports facility system that makes customerearn the benefit of the product/service with fast and accurate time and energy.Besides, My Salon International Ciputra Seraya Mall of Pekanbaru offeringaffordable price.Keywords : Customer value, perceived benefit and perceived cost of purchase
ANALISIS MODEL ANTRIAN DAN KELAYAKAN LAYOUT STASIUN PENGISIAN BAHAN BAKAR UMUM (SPBU) DI PEKANBARU Daulay, Iwan Nauli
Jurnal Ekonomi Vol 22, No 01 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (626.598 KB) | DOI: 10.31258/je.22.01.p.25-42

Abstract

Penelitian ini dilakukan pada Stasiun Pengisian Bahan Umum (SPBU) diPekanbaru dengan tujuan utnuk mengetahui model antrian yang terjadi dankelayakan layout pada SPBU. Analisis yang dilakukan adalah analisis kuantitatifmodel antrian dan layout. Sample diambil dari tiga SPBU di Pekanbaru yaitu PT.Sumber Alam Jaya, PT. Riau Muda dan PT. Erind Perkasa kemudian tekniksampling yang digunakan adalah convenience sampling dengan menggunakandata primer yang diperoleh dari observasi. Hasil peneletian yang diperoleh dariformulasi model antrian dengan menggunakan data jumlah kedatangan rata-rataper jam ( λ ) dan Jumlah kendaraan yang dilayani per jam (μ) maka didapatjawaban bahwa SPBU PT. Sumber Alam Jaya dinyatakan tidak layak operasi karena Panjang antrian kendaraan yang terjadi melebihi panjang lintasan yangtersedia sehingga akan mengganggu lalu lintas, SPBU PT. Riau Muda dinyatakanlayak karena panjang antrian kendaraan lebih kecil dari panjang lintasan yangtersedia, sama halnya dengan SPBU PT. Erind Perkasa walaupun kedua SPBU tersebut masih sangat beresiko mengganggu lalu lintas.Kata Kunci : model antrian, layout.

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