cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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,
Economics, Econometrics & Finance
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 25, No 4 (2017)" : 6 Documents clear
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI (2010 – 2015) Muhammad Ridho S; Kamaliah Kamaliah; Taufeni Taufik
Jurnal Ekonomi Vol 25, No 4 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.492 KB) | DOI: 10.31258/je.25.4.p.30

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruhpenerapan mekanisme good corporate governance yaitu kepemilikan manajerial, kepemilikan institusional, dewan komisaris independen dan komite audit terhadap nilai perusahaan dengan manajemen laba sebagai variabel mediasi pada perusahaan manufaktur yang terdaftar di BEI periode 2010-2015. Sampel yang digunakan adalah 34 perusahaan, Sampel ditentukan dengan menggunakan metode purposive sampling. Analisis data dalam penelitian ini menggunakan Structural Equation Modeling-Partial Least Square (SEM-PLS) dengan WarpPLS versi 2.0. Hasil empiris penelitian ini menunjukkan : (1) kepemilikan manajerial berpengaruh negatif signifikan terhadap nilai perusahaan; (2) kepemilikan institusional tidak berpengaruh terhadap nilai perusahaan; (3) dewan komisaris independen tidak berpengaruh terhadap nilai perusahaan; (4) audit commite berpengaruh positif signifikan terhadap nilai perusahaan; (5) manajemen laba tidak dapat memediasi pengaruh mekanisme good corporate governance terhadap nilai perusahaan
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN SYARIAH DAN PERBANKAN KONVENSIONAL DENGAN MENGGUNAKAN METODE ECONOMIC VALUE ADDED (EVA) PERIODE 2011 - 2015 Eva Ulfah Rahayu; Kamaliah Kamaliah; Nur Azlina
Jurnal Ekonomi Vol 25, No 4 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.718 KB) | DOI: 10.31258/je.25.4.p.46

Abstract

Penelitian ini betujuan untuk melakukan perbandingan kinerja keuangan BankSyariah dengan Bank Konvensional di Indonesia pada periode 2011-2015 dengan menggunakan metode Economic Value Added (EVA). Jenis data yang digunakan adalah data sekunder yang diambil dari direktori masing-masing perbankan dan website Otoritas Jasa Keuangan (OJK).Kriteria bank yang dipilih sebagai sampel dalam penelitian ini adalah Bank Umum Syariah yang telah berdiri lebih dari lima tahun untuk kemudian diperbandingkan dengan bank konvensional yang tergolong dalam Bank Umum Konvensional yang memiliki cabang/window syariah. Alat uji yang digunakan untuk melakukan pengolahan data adalah Independent Sample T-test untuk menguji perbedaan kinerja keuangan antara Bank Umum Syariah dan Bank Umum Konvensional.Hasil penelitian menunjukkan bahwa nilai EVA masing-masing Bank Umum Syariah dan Bank Umum Konvensional hampir secara keseluruhan bernilai positif (di atas nol), dengan rata-rata selisih positif (terjadi peningkatan nilai) dari tahun ke tahun. Artinya baik Bank Umum Syariah maupun Bank Umum Konvensional memiliki kinerja yang baik, dan telah mampu memberikan nilai tambah bagi perusahaannya. Berdasarkan perhitungan pengolahan data SPSS diperoleh t hitung untuk “nilai EVA” dengan Equal variance not assumed -6,522 dengan probabilitas 0,000. Oleh karena 0,000 < 0,05 maka H0 ditolak atau dapat dikatakan bahwa nilai EVA Bank Umum Syariah dan Bank Umum Konvensional memiliki perbedaan yang signifikan.
PELAKSANAAN PERKAWINAN DAN PROSES PERALIHAN TANAH KARENA WARISAN BAGI MASYARAKAT PADANG PARIAMAN DI PEKANBARU MENURUT HUKUM ADAT Fadillah Purnama Sary
Jurnal Ekonomi Vol 25, No 4 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.987 KB) | DOI: 10.31258/je.25.4.p.65

Abstract

From the research found out that parents and mamak’s role have changed proper to era transition and situation where the father’s role is very important therefore mamak’s role is not quite needed unless in undertaking the marriage where mamak in here is only playing a role to share the inheritance or if it intended, she will be asked the opinion. The undertaking marriage and inheritance of settlement abroad of Minangkabau People in Pekanbaru is still appropriate to acceptable custom in Padang Pariaman however not entirely custom carried out. System of inheritance applies the hereditary law of Minangkabau Custom that is Original Treasure of an heir namely High Heirloom inherited by Nephews/nieces of the heir, employment Treasure and collective treasure of the heir inherited by widow or daughters/sons of the heir. The implementation of the land handover carried out based on Civil Code where the process will assisted by Notary to land handover which caused by the heritage.
FAKTOR-FAKTOR YANG MEMPENGARUHI OPTIMALISASI APBD BERBASIS KINERJA (STUDI EMPIRIS PADA KABUPATEN INDRAGIRI HILIR PROVINSI RIAU) Rasyid, Abdul; Sari, Ria Nelly; Rasuli, M.
Jurnal Ekonomi Vol 25, No 4 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.451 KB) | DOI: 10.31258/je.25.4.p.1

Abstract

Performance-based budgeting aims to streamline, streamline and economize localrevenue and expenditure budgets in budgeting. Most government organizations have not been able to implement and implement a performance-based budget and the optimal use of regional financial information systems, both provincial and district governments become the problem every year is no exception to the Government of Indragiri Hilir Regency of Riau Province.The above issues need to be investigated on the causes with the title of research factors affecting performance-based APBD optimization. The purpose of this study to determine the influence of factors that affect the optimization of APBD- based performance. By using the method of mixed research and convergent approach of this research conduct questionnaires and interviews of respondents, the type of data used is primary and secondary data that is data obtained directly from respondents and data related to the subject of research.Based on the results of leadership quality data test, organizational commitment, administrative improvement, resources, reward and punishment, strong desire to succeed, regional financial information system affect the optimization of revenue and expenditure budget based on performance, with significant level is 95% and error rate 5%. In the hypothesis test results that leadership variables, organizational commitment, administrative improvements, resources, rewards and punishment, strong desire to succeed, regional financial information systems affect the optimization of revenue and expenditure budget based on performance, with a significant level 95% t table (1.960) Smaller than t arithmetic.
PENGARUH PEMAHAMAN SISTEM AKUNTANSI DAN PENGELOLAAN KEUANGAN NEGARA TERHADAP KINERJA SATUAN KERJA UNIVERSITAS RIAU Djamil, Sri Hayati; Kamaliah, Kamaliah; Rasuli, M.
Jurnal Ekonomi Vol 25, No 4 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.495 KB) | DOI: 10.31258/je.25.4.p.86

Abstract

Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empirisbahwa apakah ada pengaruh pemahaman sistem akuntansi dan pengelolaan keuangan negara terhada kinerja satuan kerja Universitas Riau. Populasi pada penelitian ini adalah seluruh seluruh Kabag, Kasubag bendahara serta staf yang berada di lingkungan Universitas Riau yang berkaitan langsung dengan pelaksanaan system akuntansi dan pengelolaan keuangan negara di lingkungan satuan kerja Universitas Riau. Pengumpulan data dilakukan dengan cara memberikan langsung oleh penulis. Sedangkan pengujian data dilakukan dengan uji reliabilitas dan uji validitas data. Sedangkan uji asumsi klasik yang digunakan adalah uji multikolinieritas, uji heteroskedastisitas dan uji normalitas. Dan untuk pengujian hipotesis penulis lakukan dengan analisis regresi bergandaHasil penelitian menunjukkan bahwa secara simultan dan parsial nahwa pemahaman sistem akuntansi dan pengelolaan keuangan negara berpengaruh terhadap kinerja satuan kerja Universitas Riau.
ANALISIS PENGELOLAAN ALOKASI DANA DESA DI KECAMATAN SEBERIDA KABUPATEN INDRAGIRI HULU Sholihat, Walmi; Sari, Ria Nelly; Ratnawati, Vince
Jurnal Ekonomi Vol 25, No 4 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.388 KB) | DOI: 10.31258/je.25.4.p.15

Abstract

This research focuses on the application of the management of the Village Fund Allocation for the purpose of describing do management of Village Fund Allocation has been running according to the rules and regulations. This research was conducted because management of the Village Fund Allocation not in accordance with applicable regulations.This research is expected to be beneficial to the Indragiri Hulu district government, especially subdistrick Seberida in an effort to realize good governance the management of Village Fund Allocation. This research was conducted in villages in the subdistrict Seberida, as one implementaion location management of the Village Fund Allocation. The research is done by interviews deeply to village officials competent then by means of data collection of Bapemas- Pemdes Indragiri Hulu district.The results of this study indicate that for the planning, implementation and responsibility management of the Village Fund Allocation, has revealed the existence of participation, transparency, and accountability although there were a number of problems was still going on in the management of Village Fund Allocation. The main constraint is the lack of socialization from the district government related the management of Village Fund Allocation then still found human resources remain low that requires assistance from a team to control the subdistrict or district control team sustainably.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2017 2017


Reset
Filter By Issues
All Issue Vol 27, No 4 (2019) Vol 27, No 3 (2019) Vol 27, No 2 (2019) Vol 27, No 1 (2019) Vol 26, No 4 (2018): Jurnal Ekonomi Vol 26, No 3 (2018): Jurnal Ekonomi Vol 26, No 2 (2018) Vol 26, No 1 (2018) Vol 25, No 4 (2017) Vol 25, No 3 (2017) Vol 25, No 2 (2017) Vol 25, No 1 (2017) Vol 24, No 4 (2016) Vol 24, No 3 (2016) Vol 24, No 1 (2016) Vol 23, No 4 (2015) Vol 23, No 3 (2015) Vol 23, No 1 (2015) Vol 22, No 01 (2014) Vol 22, No 4 (2014) Vol 22, No 3 (2014) Vol 22, No 2 (2014) Vol 21, No 04 (2013) Vol 21, No 03 (2013) Vol 21, No 02 (2013) Vol 21, No 01 (2013) Vol 20, No 04 (2012) Vol 20, No 03 (2012) Vol 19, No 04 (2011) Vol 19, No 03 (2011) Vol 19, No 02 (2011) Vol 19, No 01 (2011) Vol 18, No 04 (2010) Vol 18, No 03 (2010) Vol 18, No 02 (2010) Vol 18, No 01 (2010) Vol 17, No 03 (2009) Vol 17, No 02 (2009) Vol 17, No 01 (2009) More Issue