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Jurnal Ekonomi

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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 9 Documents

Search results for , issue "Vol 26, No 1 (2018)" : 9 Documents clear

THE INFLUENCE OF THE TAX POLICIES, THE TAX REGULATIONS, THE TAX ADMINISTRATION AND THE TAX RATE AGAINST THE MANAGEMENT MOTIVATION OF THE COMPANIES WHO CONDUCT THE TAX PLANNING (EMPIRICAL STUDY ON TAXPAYER AGENCY AT KPP MADYA PEKANBARU) Rio Safriadi; Amir Hasan; Andreas Andreas
Jurnal Ekonomi Vol 26, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This research is conducted to examine whether the faktors of the tax policies, the tax regulations, the tax administration and the tax rate which take effect against the management motivation of the companies who conduct the tax planning. This research is conducted against the corporate tax payers who are registered in tax service office Madya Pekanbaru. To examine this reserch’s hypothesis, the author uses the multiple regression analysis by using SPSS version 21.0.This research’s result reveals that there is a positive influence of the tax policies, the tax regulations, the tax administration and the tax rate varibles against the management motivation of the companies who conducted the tax planning

ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI TINDAKAN KECURANGAN (STUDI EMPIRIS PADA PERUSAHAAN SWASTA PERKEBUNAN KELAPA SAWIT DI RIAU) Rahmat Syahputra Tarigan; Amir Hasan; Andreas Andreas
Jurnal Ekonomi Vol 26, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This research was conducted by using survey method to palm oil plantation office in Riau region. This study aims to determine empirical evidence of the influence of compensation, internal control, organizational commitment and the competence of employees against fraud. The population in this research is 76 palm oil plantation office in Riau region. The sample is 171 respondents. The type of data used is primary data with data collection method using questionnaire.Data analysis method used in this research is multiple regression (multiple regression) with the help of software SPSS Version 24 for windows. The results showed that the value of compensation suit regression coefficient of -0.696, internal control 0.804, organizational commitment 0.361, kompentensi 0.353 significant effect on fraud with significance 0.002, 0001, 0001 and 0.000 and alpha <0.05. Adjusted R square value is equal to 0.473 which means equal to 47.3% independent variable in this research able to influence the dependent variable, while the rest equal to 52.7% explained by other variables.

KESIAPAN USAHA KECIL DAN MENENGAH (UKM) DALAM MENGHADAPI PASAR MASYARAKAT EKONOMI ASEAN (MEA) Darnilawati Darnilawati
Jurnal Ekonomi Vol 26, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Pengembangan Usaha Kecil dan Menengah dalam menghadapi pasar ekonomi ASEAN harus didasari pada upaya yang keras dan terus menerus dalam menjadikan UKM sebagai usaha yang tangguh. Oleh karena itu produk yang diusahakan UKM sekurang-kurangnya mempunyai keunggulan komparatif, bahkan sangat diharapkan mempunyai keunggulan kompetitif.. Strategi pengembangan usaha UKM harus atas dasar kekuatan dan tantangannya, untuk itu harus ditopang secara kuat terutama oleh adanya akses ke sumber dana, pasar, sumber bahan baku, teknologi dan Informasi serta manajemen.Tujuan dari penelitian ini adalah untuk mengetahui kesiapan daya saing Usaha Kecil dan Menengah (UKM) di pasar MEA, mengetahui masalah-masalah yang dihadapi UKM dalam persaingan pasar MEA dan merumuskan peran pemerintah dalam upaya pemberdayaan UKM agar mampu berdaya saing pada pasar MEA. Metode riset sekunder (secondary research) menggunakan data riset yang telah dikumpulkan oleh orang lain dan dilaporkan dalam buku, artikel dalam jurnal profesional, atau sumber dari internet.Daya saing UKM dalam pasara MEA dapat dilihat dari sisi peluang dan tantangan perdagangan Internasional Indonesia dalam menghadapi pasar MEA. Adapun peluang tersebut antara lain, pasar potensial dunia, Negara pengekspor, Negara tujuan investasi, daya saing, sektor jasa yang terbuka, dan aliran modal. Sedangkan tantangan yang akan dihadapi antara lain; laju peningkatan ekspos dan impor, laju inflasi, dampak negatife arus modal yang lebih bebas, kesamaan produk, daya saing SDM dan tingkat perkembangan ekonomi. Adapun kendala atau permasalah yang di hadapi UKM antara lain: permodalan, pemasaran, produksi dan teknologi, birokrasi dan infrastruktur.

PENGARUH KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA DINAS PERIKANAN KABUPATEN KAMPAR Gazali R; Zulfadil Zulfadil; Samsir Samsir
Jurnal Ekonomi Vol 26, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study aims to analyze the influence of leadership and organizational culture on job satisfaction and employee performance and the effect of job satisfaction on employee performance. The population in this study is all the employees in Dinas Perikanan Kabupaten Kampar as many 55 people. The sample size that will be used is 55 people. Data used in this research are primary data and secondary data. Data collection methods used by the authors in this study is by using Questionnaire. Data analysis method used is descriptive and quantitative. Descriptive is used to provide an overview of the data. Quantitative, ie analysis by collecting, categorizing and tabulating data, using the WarpPLS approach.The research found that the value of leadership variables are in good category. Furthermore, leadership influence on job satisfaction and employee performance. That is, good leadership is a leader who can make employees feel satisfied with their work and ultimately can improve performance. The values of organizational culture variables are in fairly good category. Furthermore, organizational culture affect the job satisfaction and performance of employees. This means that with a good organizational culture, able to provide satisfaction to employee satisfaction and ultimately the performance of employees will increase. The variable value of satisfaction is in the category quite well. Furthermore, job satisfaction affects employee performance. This means that the higher the satisfaction obtained by employees to make employees work with the maximum, so that employees will work optimally to improve employee performance.

PENGARUH PENGAWASAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA PEGAWAI PADA KANTOR DINAS KEPENDUDUKAN DAN CATATAN SIPIL KOTA PEKANBARU Raedi Fristiadi; Susi Hendriani; Yusni Maulida
Jurnal Ekonomi Vol 26, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study aims to determine the effect of supervision and organizational commitment to employees performance at the Office of Dinas Kependudukan dan Catatan Sipil Kota Pekanbaru. Respondents numbered 116 people. The method of analysis using multiple linear regression. The analysis results show that t arithmetic (2,927)> t table (1,981) or Sig. (0.004) <0.05. This means that supervision has a significant effect on performance. The analysis results show that t arithmetic (5,813)> t table (1,981) or Sig. (0,000) <0.05. This means that organizational commitment has a significant effect on performance. The analysis results show F arithmetic (55,685)> F table (3,076) with Sig. (0,000) <0.05. This means that the independent variables of monitoring and organizational commitment together have a significant effect on the dependent variable (performance). R Square value of 0.496. This means that the percentage of independent variable influence (supervision and organizational commitment) on the dependent variable (performance) is 49.6%. While the remaining 50.4% is influenced by other variables that are not included in this regression model.

THE INFLUENCE OF TIME BUDGET PRESSURE, LOCUS OF CONTROL, AND ORGANIZATIONAL COMMITMENT TO AUDIT QUALITY AND BEHAVIOR OF DYSFUNCTIONAL AUDIT AS INTERVENING VARIABLE (EMPIRICAL STUDY ON AUDITOR BPKP REPRESENTATION OF RIAU PROVINCE) Rafika Ludmilla; Amir Hasan; Andreas Andreas
Jurnal Ekonomi Vol 26, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study aims to determine the effect of time budget pressure, locus of control, and organizational commitment to audit quality and dysfunctional audit behavior as intervening variables at the auditor of Badan Pengawasan Keuangan dan Pembangunan Riau Province. Using path analysis, 70 auditors working at the Financial and Development Supervisory Board were the respondents in this study.The results show that time budget pressure and locus of control have positive effect on dysfunctional audit behavior and negatively affect audit quality. whereas organizational commitment has a negative effect on dysfunctional behavior of audit and positively influence to audit quality. the implications of this study may be an additional form of useful information as a consideration for the auditor.

PENGARUH CORPORATE GOVERNANCE, KINERJA LINGKUNGAN DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2012-2014) Zabetha, Olinsca; Tanjung, Amries Rusli; Savitri, Enni
Jurnal Ekonomi Vol 26, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This purpose of this research is to test the influence of Corporate Governance,Environmental Performance, Financial Performance on Firm Value with Corporate Social Responsibility Disclosure as Moderating Variable. The population of this research are 37 Mining companies listed on Indonesia Stock Exchange during 2012-2014. The sampling method used in this research is purposive sampling, so that obtained 18 companies as sample. This research uses secondary data obtained in the form of annual reports, sustainable reporting reports and reports of proper assessment results. The method of analysis used is moderated regression analysis. The result of hypothesis testing found that managerial ownership and the proportion of independent commissioner have an effect on firm value, while environmental performance and financial performance have no effect on firm value. Corporate social responsibility disclosure is able to moderate managerial ownership and the proportion of independent commissioners to firm value, while corporate social responsibility disclosure is unable to moderate environmental performance and financial performance to firm value. The results of this research found that managerial ownership, the proportion of independent commissioner, environmental performance, financial performance and corporate social responsibility disclosure affect the company's value of 44.4%. While the remaining influenced by other variables.

THE EFFECT OF BUDGETARY GOAL CHARACTERISTICS ON THE EFFECTIVENESS OF BUDGET CONTROL: WITH KNOWLEDGE OF BUDGETARY AGENCY - DPRD ABOUT BUDGET AS MODERATING VARIABLE (EMPIRICAL STUDY AT REGENCY / MUNICIPALITY OF RIAU Sheba, Reynelda; Kamaliah, Kamaliah; Agusti, Restu
Jurnal Ekonomi Vol 26, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

The purpose of this study is to examine the effect of the characteristics of budget objectives: budgetary participation, clarity of budget objectives, budgetary feedback, budget evaluation and budget objective difficulties on the effectiveness of budgetary oversight with knowledge of budget bodies - DPRD as moderating variables.This research is based on a sample of budget body which is a member of council residing in Regency / City DPRD during 2014-2019 period. The method of analysis used in this research is with Simple Linear Regression Analysis model and Moderate Regression Analysis (MRA) by using SPSS 20.00.The results of this study indicate that: 1) budget participation affects the effectiveness of budgetary oversight; 2) budget goal clarity affect the effectiveness of budgetary oversight; 3) budgeting feedback affects the effectiveness of budgetary oversight; 4) budgeting evaluation affects the effectiveness of budgetary oversight; 5) budgeting goal difficulty affect the effectiveness of budgetary oversight; 6) The variable of budget knowledge influences in increasing the relationship of budgetary participation, budget goal clarity, budgeting feedback, budgeting evaluation, budgeting goal difficulty to the effectiveness of budgetary oversight.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS DI KOTA PEKANBARU Hutabarat, Roy Hendra; Ratnawati, Vince; Julita, Julita
Jurnal Ekonomi Vol 26, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

The purpose of this research is to analyze the influence of the awareness of paying taxes, knowledge of tax regulations, good perception on tax system effectiveness, quality of tax service, tax understanding and the assertion of tax sanction against willingness to pay taxes of an individual taxpayer that doing free work. The population of this research is taxpayers who perform free work in Pekanbaru City in 2016 as many as 78,191 people, sample taken by accidental sampling method. To determine the number of samples was using Slovin formula so that the total sample is 100 people. While the data analysis using multiple linear regression. The result indicates that taxpayers' awareness, taxpayers’ knowledge about tax regulation, tax service quality, taxpayer understanding about taxation, and tax sanction partially have significant influences on the willingness to pay tax of taxpayers who do free work in Pekanbaru. Meanwhile, the perception of taxpayers do not have a significant influence on that matter.

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Ando Fahda Aulia

Contact Email
ando.aulia@lecturer.unri.ac.id

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+628116903456

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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

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Kota pekanbaru,

Riau

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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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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Abstract

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