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SOROT: Jurnal Ilmu-ilmu Sosial

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Published by Universitas Riau

ISSN : 1907364X EISSN : 26231875 DOI : https://doi.org/10.31258/sorot

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

SOROT merupakan jurnal peer-review yang diterbitkan secara berkala dua kali setahun (April dan Oktober) oleh Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau. SOROT merupakan terbitan berkala yang mempublikasi-kan artikel ilmiah hasil penelitian di bidang ilmu-ilmu sosial dan ekonomi.

Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)

Articles 9 Documents

Search results for , issue "Vol 9, No 1 (2014)" : 9 Documents clear

PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN GAYA KEPEMIMPINAN, MOTIVASI DAN JOB RELEVANT INFORMATION SEBAGAI VARIABEL INTERVENING Budiman, Caesar Arif; Sari, Ria Nelly; Ratnawati, Vince
SOROT Vol 9, No 1 (2014)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

this study aimed to determine (1) the effect of budgetaryparticipation on managerial performance in the preparation of thebudget, (2) the effect of leadership style on the relationship betweenbudgetary participation and managerial performance, (3) the effect ofmotivation on the relationship between budgetary participation andmanagerial performance, and (4) the effect of job relevantinformation on the relationshipbetween budgetary participation andmanagerial performance. The subjects of this study are all managersin bank riau kepri. The data was collected by distributingquestionnaires to 138 respondents, but only 85 respondents who fillout the questionnaires. The analysis tool is using Partial Least Square(PLS) program version 2.0. The result show that budgetaryparticipation has positive and significant effect on managerialperformance. Furthermore, job relevant information has positive andsignificant effect with budgetary participation and the managerialperformance. The data of this study failed to support the mediatingrate of leadership style and motivation on the relationship betweenbudgetary participation and the managerial performance.

PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PENGENDALIAN INTERN TERHADAP KETERANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Pemerintah Provinsi Riau) Karmila, Karmila; Tanjung, Amries Rusli; Darlis, Edfan
SOROT Vol 9, No 1 (2014)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Penelitian ini bertujuan untuk mengetahui pengaruhantara kapasitas sumber daya manusia, pemanfaatan teknologiinformasi, dan pengendalian intern terhadap keterandalan pelaporankeuangan pemerintah daerah pada pemerintah provinsi Riau.Populasi dalam penelitian ini yaitu 40 SKPD pada provinsi Riau dantiap SKPD diwakili oleh 3 orang yaitu Kepala BagianAkuntansi/Keuangan dan dua orang staf pelaporan keuangan sebagairesponden. Pengumpulan data dilakukan secara langsung denganmenggunakan kuesioner yang berisikan 33 pertanyaan. Berdasarkanhasil penelitian dapat disimpulkan bahwa hanya variabelpemanfaatan teknologi informasi yang berpengaruh signifikanterhadap keterandalan pelaporan keuangan pada Provinsi Riau.Sedangkan variabel kapasitas sumber daya manusia danpengendalian intern tidak terdapat pengaruh yang signifikanterhadap keterandalan pelaporan keuangan SKPD pada ProvinsiRiau.

USING SEMANTIC MAPPING AS AN EFFORT TO IMPROVE THE READING ABILITY OF THE FOURTH GRADE STUDENTS OF SDN 005 LENGGADAI HILIR ROKAN HILIR Gultom, Effendy; Rosdayanti, Rosdayanti
SOROT Vol 9, No 1 (2014)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Reading is one thenecessary skills that foreign languagelearners must achieve. Reading is not as simple as learning to spelland read sentences, but it is more complex than that. Readinginvolves the process of decoding, predicting, and many otherssimultaneously so that the reader can comprehend the text well.However, reading has become a ghost upon the students since itrequires the students to find some information within the text but thestudents are lazy to pay attention to it. Therefore, it is quitechallenging to teach reading. Good teaching has to apply a goodstrategy to encourage the students to be involved in the classactivities. One of the strategies is using semantic mapping. Accordingto Thomas, H. Estes (1999) Semantic Mapping is a strategy thatallows the students to organize their prior knowledge in these formalrelations, and thus provide themselves a basis for understanding whatthey are about to read and study. Semantic mapping provides agraphic structure of the knowledge that can be used to organize newideas as they are understood.

EVALUASI PENERAPAN GOOD CORPORATE GOVERNANCE PADA BANK PD BPR SARIMADU Sundari, Hastrid
SOROT Vol 9, No 1 (2014)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

This research is to see the application of the principles ofgood corporate governance in banks PD BPR Sarimadu, to investigatethis issue, this research is using a descriptive method with aqualitative paradigm, while the data source are the primary data andsecondary data. The sample was PD BPR Sarimadu. The results ofthis study demonstrate that PD BPR Bank Sarimadu are trying tocreate a business climate that is clean and healthy by trying tosuppress the behavior of fraud on lending procedures that wereimplemented in the company by applying the principles of goodcorporate governance in the company's activities. From this study itcan be concluded that there are an effect from applying the principlesof good corporate governance on corporate performance. Since it firstapplied, this principles of good corporate governance so far managedto reduce the level of credit risk with a decreasing trend.

PENGARUH STRUKTUR KEWENANGAN, KARAKTERISTIK SISTEM INFORMASI KEUANGAN DAERAH DAN PERILAKU MANAJER TERHADAP KESADARAN AKAN BIAYA (STUDI EMPIRIS PADA PEMERINTAHAN DAERAH KABUPATEN SIAK) Kusuma, Wira Ade; Kirmizi, Kirmizi; Agusti, Restu
SOROT Vol 9, No 1 (2014)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

This research aims to analyze and determine the influenceof the authority structure, regional characteristics of financialinformation systems, and the behavior of managers towards costconciousness. This research was conducted throughout theDepartment/ Agency/ Office of Siak . The sample in this study is allSKPD Head (Department/ Agency/ Office of Siak) as budget officerswhich consists of 15 agency heads, 8 agency heads, 18 head of officeand secretariat, 1 head of hospitals and 1 Inspectorate. Furthermore,the financial section for each department, agency, office andsectretariat 1, so that the entire sample was 65 people, taken bypurposive sampling method . While the analysis of data usingmultiple regression models. The results of this study stated thatformal authority, financial information systems and behaviours ofmanager in Siak Regency, Riau province has a significant effect onincreased of the cost conciousness. While informal authority in SiakRegency, Riau province has no significant effect on the increasedofthe cost conciousness. The coefficient of determination by Adj R2 =0.923 . This means that the cost conciousness in Siak Regency of RiauProvince is affected by the independent variable (formal authority,informal authority, financial information systems and managerbehavior) are of 93.2 % . While approximately 7.8 % is influenced byother variables.

PENGARUH KOMPETENSI DAN SISTEM AKUNTANSI TERHADAP KUALITAS PERTANGGUNGJAWABAN LAPORAN KEUANGAN PADA SATUAN KERJA DI LINGKUNGAN KANWIL KEMENTERIAN AGAMA PROVINSI RIAU Hazrita, Fadilah; Rasuli, M.; Kamaliah, Kamaliah
SOROT Vol 9, No 1 (2014)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

This study aims to determine whether there are significantcompetence and Accounting System Institution (SAI) to the quality offinancial reporting responsibilities on the Kanwil Kementerian AgamaProvinsi Riau. Data obtained through census method by distributingquestionnaires to the work unit in the Religious Affairs Ministry RiauProvince. number of respondents were sent a questionnaire in thisstudy amounted to 66 people. Questionnaire developed and can beobtained further numbered 66. This study uses multiple linearregression. The results showed that competence does not affect thequality of financial reporting responsibilities, while the accountingsystem institution (SAI) affects the quality of financial reportingresponsibilities.

EVALUASI KINERJA KEUANGAN DAN TINGKAT KESEJAHTERAAN MASYARAKAT PADA PEMERINTAHAN KABUPATEN BENGKALIS Nirwana, Ema; Taufik, Taufeni; Ratnawati, Vince
SOROT Vol 9, No 1 (2014)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

This study aims to determine 1) the significance ofdifferences in the average financial performance of the DistrictGovernment of Bengkalis first period and second period, and 2) thesignificance of differences in the average well-being of communities inthe District Bengkalis in first period and second period. The researchwas conducted in the District Bengkalis, using secondary data, theanalytical techniques used are independent samplet-test of variablefinancial performance include : a) self-sufficiency ratio, b)effectiveness of local own-source revenue ratio, c) efficiencyexpenditure ratio, d) the ratio of expenditure harmony of and welfareof the community include an indicator variable a) HumanDevelopment Index (HDI), b) longevity, c) mean of years schooling,d) number of literacy, and e) decent live. The result of the financialperformance of the variable regions showed that : 1) self-sufficiencyratio was significant between period I and period II. 2) effectivenessof local own-source revenue ratio, efficiency expenditure ratio, theratio harmony of state apparatus expenditure and indirectexpenditure, the ratio harmony of public services expenditure anddirect expenditure was not significant between period I and period II.While the result of research on welfare variable showed that HumanDevelopment Index, longevity, mean years schooling, the number ofliteracy, and decent live was significant between period I and periodII.

ANALISIS PENGUKURAN KINERJA PERUSAHAAN DENGAN METODE BALANCED SCORECARD (Studi pada PT XL Axiata Tbk – Jakarta) Darmasto, Bonifatius; Kamaliah, Kamaliah; Agusti, Restu
SOROT Vol 9, No 1 (2014)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

This study aims to analyze performance PT XL Axiata TbkJakarta using Balanced Scorecard method. Data used is primary dataobtained via questionnaires and interview, and secondary data frompublished source, literature and financial statement or otherpublications relating to the company. Balanced Scorecard methodused to assess the performance of company, because this method notonly measure financial perspective, but also non financial perspective;customer perspective, process business internal perspective andlearning and growth perspective. As the result can be concluded that(1) the performance evaluation with Balance Scorecard method can beimplement on PT XL Axiata Tbk Jakarta. All indicators show goodconditions. (2) Need support all departments in company to improvethe quality of measurement results. (3) PT Xl Axiata Tbk Jakarta hasshowed its capability. This is proven by company can compete withthe other for second position in national mobile business.

PENGEMBANGAN MEDIA PEMBELAJARAN BERBANTUKAN KOMPUTER (COMPUTER ASSISTED INSTRUCTION/CIA) UNTUK PEMBELAJARAN KIMIA SMA Holiwarni, Betty
SOROT Vol 9, No 1 (2014)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

The objective of this research is to develop instructionalmedia assisted by computer which is valid, practical, and effective toinstructional high school chemistry at Atomic Structure and ChemicalBonding subject. The method of this research is developmentresearch. The research is held for two years and consist of 4 stages,define, design, develop, and disseminate. The research in the firstyear is as far as the development stage. Research data were collectedthrough assessment form filled by the validator. The result showedthat instructional media assisted by computer which is developed forhigh school chemistry lesson at Atomic Structure and ChemicalBonding subject meeting the valid criteria in terms of content andconstruction.

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Dr. Dahlan Tampubolon

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Redaksi Jurnal Sorot, Gedung Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau (lantai 2). Kampus Binawidya, Jl. HR. Soebrantas Km. 12,5 Panam. Pekanbaru

Location
Kota pekanbaru,

Riau

INDONESIA

Abstract

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Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Dr. Dahlan Tampubolon

Contact Email -

Phone -

Journal Mail Official jurnalsorot@gmail.com

Editorial Address Redaksi Jurnal Sorot, Gedung Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau (lantai 2). Kampus Binawidya, Jl. HR. Soebrantas Km. 12,5 Panam. Pekanbaru

Location Kota pekanbaru, Riau INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Dr. Dahlan Tampubolon

Contact Email
-

Phone
-

Journal Mail Official
jurnalsorot@gmail.com

Editorial Address
Redaksi Jurnal Sorot, Gedung Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau (lantai 2). Kampus Binawidya, Jl. HR. Soebrantas Km. 12,5 Panam. Pekanbaru

Location
Kota pekanbaru,

Riau

INDONESIA