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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 128 Documents

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PENGARUH MOTIVASI TERHADAP HUBUNGAN KOMPLEKSITAS TUGAS, GAYA KEPEMIMPINAN DENGAN KINERJA AUDITOR Erwina, Erwina; Andreas, Andreas; Hardi, Hardi
SOROT Vol 10, No 1 (2015)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Abstract This research intent to test the effect of Motivation on the relationship between Task Complexity, Leadership style with Auditor Performance on BPK Riau Province delegation. The data was collected using a questionnaire survey, the sample in this study were 47 respondents. Data processing used SPSS version 16. The regression equation used simple linear regression and multiple regression, this test is often called the Moderated Regression Analysis (MRA). The results of the interaction of task complexity and motivation have negativ affect for the performance of the auditor, with a value of 63%, meanwhile its rest 37 % regarded by other variables, it mean the height auditor’s task complexity BPK Riau Province delegation in work will reduce the motivation in work and ensue auditor performance decrease that resulting. Meanwhile result of leadership style interaction and motivation have positive ascendant to auditor performance, with point as big as 69 % auditor performance regarded by leadership style, motivation and leadership style interaction by motivates, meanwhile its rest 31 % regarded by other variables, it mean that leadership suitable will inspire motivate auditor for working so increases BPK'S auditor performance Riau Province delegation.

TEACHERS’ PERCEPTION TOWARD THE IMPLEMENTATION OF STUDENTS CENTERED METHOD IN COMPARISON TO TEACHERS CENTERED METHOD IN THE SECONDARY SCHOOL IN RIAU PROVINCE. Erni, Erni
SOROT Vol 7, No 2 (2012)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

The objective of the study was to know the teachers perception toward theimplementation of Students Centered Method ( SCM) in comparison to TeacherCentered Method(TCM) to the secondary school studentsRiau province. Thesubject of the study was 28 the secondary school teachers of six regencies in Riauprovince.The result of the study indicated that English teachers moderately to highlysupported the implementation of SCM in teaching reading. They showed theirgreater agreement to SCM method than TCM in terms of conditional, conceptual ,instructional, and students - learning perspectives. The comparison of teachers’perception toward the implementation of SCM were significantly greater than theirperception toward TCM in teaching reading. For classroom assessment, grammarand vocabulary mastery, and content learningfor instructional perspectivesdimension and memorizing strategy and everyday reading habit for studentslearning perspectives dimension, teachers showed positive perspective to TCMthan to SCM but there was no significant differences on means value of bothmethods. Lastly, there were no significant differences on teachers perceptionregarding their, ages, sex, education except for those teaching experiences above20 years but with no significantly differed on mean value of both .Keywords: perception, student centered method, teacher centered method

Pengaruh IFR dan Mekanisme CG terhadap Nilai Perusahaan dengan Kualitas Laba sebagai Variabel Intervening Zarviana, Resi; Nur, Emrinaldi; Indrawati, Novita
SOROT Vol 12, No 1 (2017)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Tujuan penelitian ini adalah untuk mengetahui pengaruh pelaporan keuangan berbasis internet (internet financial reporting–ifr) dan mekanisme corporate governance terhadap nilai perusahaan dengan kualitas laba sebagai variabel intervening (studi empiris pada perusahaan yang terdaftar dalam indeks kompas 100 tahun 2014). Penelitian dilakukan pada perusahaan yang terdaftar dalam Indeks Kompas 100 tahun 2014 dengan teknik pengambilan sampel secara purposive sampling. Teknik analisis data menggunakan metode path analysis yang dibantu komputer menggunakan software SPSS 19.0 for Windows. Hasil penelitian menunjukkan variabel content, timeliness, technology, kepemilikan institusional, kepemilikan manajerial, komisaris independen komite audit dan kualitas laba berpengaruh secara langsung terhadap nilai perusahaan sedangkan user support tidak berpengaruh secara langsung terhadap nilai perusahaan. Dan variabel content, timeliness, technology, kepemilikan institusional, komisaris independen, dan komite audit berpengaruh secara langsung terhadap kualitas laba sedangkan kepemilikan manajerial dan user support tidak berpengaruh secara langsung terhadap kualitas laba. Serta variabel content, timeliness, technology, kepemilikan institusional, komisaris independen dan komite audit berpengaruh secara tidak langsung terhadap nilai perusahaan melalui kualitas laba sedangkan user support dan kepemilikan manajerial tidak berpengaruh secara tidak langsung terhadap nilai perusahaan melalui kualitas laba sebagai variabel intervening.

PENGARUH PARTISIPASI DALAM PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN MOTIVASI, PELIMPAHAN WEWENANG DAN PENGETAHUAN MANAJEMEN BIAYA SEBAGAI MODERATING ( Studi Pada Satuan Kerja Perangkat Daerah (SKPD) Se-Provinsi Riau) Suwarno, Suwarno; Kamaliah, Kamaliah; Zulbahridar, Zulbahridar
SOROT Vol 8, No 2 (2013)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Penelitian ini bertujuan menguji pengaruh partisipasianggaran terhadap kinerja manajerial pada SKPD se-Provinsi Riaudengan motivasi, pelimpahan wewenang dan pengetahuanmanajemen biaya sebagai variabel moderating. Populasi dalampenelitian ini adalah 38 SKPD se-Provinsi Riau dengan respondensebanyak 304 orang. Pengumpulan data sampel mengambil sebanyak152 responden dengan cara membagikan kuesioner. Jenis data yangdigunakan adalah data primer dengan metode pengumpulan datamenggunakan kuesioner. Penelitian ini bertujuan mengetahuipengaruh partisipasi penyusunan anggaran terhadap kinerjamanajerial SKPD se-Provinsi Riau dengan motivasi, pelimpahanwewenang dan pengetahuan manajemen biaya sebagai variabelmoderating. Metode analisis data yang digunakan dalam penelitianini adalah regresi berganda. Hasil penelitian ini menunjukkan bahwapartisipasi penyusunan anggaran berpengaruh terhadap kinerjamanajerial dengan signifikansi 0,001. Pengetahuan manajemen biayadapat memoderasi pengaruh partisipasi penyusunan anggaranterhadap kinerja manajerial dengan signifikansi 0,035. Motivasi danpelimpahan wewenang tidak memoderasi pengaruh partisipasianggaran terhadap kinerja manajerial karena masing-masingmempunyai signifikansi 0,743 dan 0,106 Hasil koefisien determinasisebesar 0.772. Angka ini menjelaskan bahwa 77,2% kinerja manajerialdipengaruhi partisipasi anggaran, motivasi dan pengetahuanmanajemen biaya, sedangkan sisanya 22,8% kinerja manajerialdijelaskan oleh variabel lainnya, seperti pelimpahan wewenang danlain-lain.

KARAKTERISTIK GABUNGAN KELOMPOK TANI PENERIMA PROGRAM PENGEMBANGAN USAHA AGRIBISNIS PEDESAAN (Kasus di Kecamatan Siak Kecil Kabupaten Bengkalis Riau) Hartati, Susy; Saleh, Amiruddin; Sugihen, Basita Ginting
SOROT Vol 6, No 2 (2011)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Rural Agribusiness Development Program (PUAP) is a program that focuses inreducing poverty and also creating a huge accupation in rural area by providing venturecapital to support on farm and off farm activities. Farmers’ association (Gapoktan) as animplementer of PUAP has a pivotal function to distribute incentives, venture capital, and alsoas the managers of all the programs given. Gapoktan is an association of some farmergroups that collected and worked together for increasing the economic scale and effortefficiency which have several characters. The objectives of this research was to describe thecharacteristic of Gapoktan. This research resulted several important usults, namely: Thecharacteristics were categorized good, where the indicators of norm, the purposes, cohesive,leadership and participation were good categorized, while the indicator of size was lesscategorized, and than Gapoktan were still became a hope for the farmers in increasing anddeveloping their farm activities.

Faktor-faktor yang mempengaruhi income smoothing dengan tarif pajak efektif sebagai variable mediasi perusahaan property dan real estate Haryadi, Teddy; Kamaliah, Kamaliah; Savitri, Enni
SOROT Vol 13, No 2 (2018)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Penelitian ini bertujuan untuk menemukan bukti secara empiris pengaruh rasio keuangan dalam hal ini Return on Equity (ROE), Debt to Total Asset (DAR), dan Current Ratio (CR) terhadap Income smoothing dengan Tarif Pajak Efektive sebagai variable mediasi. Penelitian ini dilakukan pada 12 perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia pada tahun 2013-2017. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling dan teknik analisis data menggunakan metode Partial Least Square dengan aplikasi WarpPLS 6.0. Hasil penelitian ini menunjukkan bahwa ROE dan DAR berpengaruh positif terhadap Income smoothing selain itu CR tidak berpengaruh terhadap income smoothing. selain Penelitian ini juga menemukan Tarif Pajak Efektif dapat memediasi hubungan ROE terhadap Income Smoothing dan Tarif Pajak Efektif tidak dapat memediasi hubungan DAR dan CR terhadap Income Smoothing.This research aims to find empirical evidence of the influence of financial ratio in this case Return On Equity (ROE), Debt To Total Asset (DAR), and Current Ratio (CR) to income smoothing with the effective tax rate as a mediation variable. This research was conducted on 12 property dan real estate companies listed in the Indonesian Stock Exchanges in the peroid of 2013-2017. Sampling technique in this research using purposive sampling technique and data analysis technique using Partial Least Square method using WarpPLS 6.0 application. The result of this research indicates that the ROE and DAR have positive significant on Income smoothing. Meanwhile, CR has no signifanct on Income smoothing. This research also shows that Effective Tax Rate can mediate ROE toward Income Smoothing and Effective Tax Rate cannot mediate DAR and CR toward Income Smoothing.

THE APPLICATION OF ROLE PLAYS AS AN EFFORT TO IMPROVE THE SPEAKING ABILITY OF THE FIRST YEAR STUDENTS OF SMPN 1 TANAH PUTIH Putri, Mima; Gultom, Effendi
SOROT Vol 8, No 1 (2013)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

This is an action research. In doing this research is neededsome of the data is used to support the success. The data for thisresearch will be collected by giving pre-test, post-test andobservation. In order to get or to collect the data for this study, thewriter has to find the suitable instrument. The instrument used forthe speaking test as description. The students are asked to speakbased on the dialogue given by the teacher. In this speaking, theteacher will observe the students ability in grammar, pronunciation,vocabulary and fluency. In this research the writer involved in everycycle and in collecting the data. The researcher used the Observationsheet and test. The observation sheet is to know the students’speaking ability, a check list is used. The check list is done during theclassroom activities. in doing the check list, the researcher will invitecollaborators to the classroom. The class however, will be handled bythe researcher who is in charge of teaching speaking by using roleplay. The test was given to the student is in oral form. Before the testis given, the researcher gave a pre-test at the beginning of the cycleand post-test at the end of the cycle. So, in this research, the studentsare asked to role play their conversation in front of the class based onthe conversation given. The students’ speaking ability between pretestand post-test in every cycle is increase. The research question wasanswered and the hypothesis is reliable. The use of role play is anaffective technique to improve the students’ speaking ability of thefirst year students of SMP Negeri 1 Tanah Putih in academic year2010/2011. In conclusion, the speaking ability of the first yearstudents of SMP Negeri 1 Tanah Putih before treatment is poor. Butafter getting treatment, the students’ speaking ability becomes good.It means that the speaking ability of the students is increase.

Analisis Efisiensi Produksi Petani Padi Peserta Operasi Pangan Riau Makmur di Kabupaten Siak Ulfah, Fatia; Restuhadi, Fajar; Rosnita, Rosnita
SOROT Vol 11, No 1 (2016)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Provinsi Riau merupakan salah satu provinsi di Indonesia yang membuat program sentra produksi beras dalam menjaga ketersediaan pangan nasional, hal ini dilakukan karena dari tahun 2008-2012 mengalami defisit beras yang rata-rata hampir 248.315 ton setiap tahunnya. Dalam memenuhi kebutuhan beras regional Provinsi Riau sangat bergantung pasokan beras dari luar daerah seperti Sumatera Barat dan Sumatera Utara. Pada tahun 2009 Pemerintah Provinsi Riau meluncurkan program yang disebut dengan Operasi Pangan Riau Makmur (OPRM) dengan target pengurangan defisit beras pada akhir tahun 2013 sebesar 11,83 persen. Tujuan penelitian ini adalah mengidentifikasi profil petani padi peserta program OPRM, menganalisis faktor dominan yang mempengaruhi produksi padi di Kabupaten Siak, dan menganalisis tingkat efisiensi teknis, efisiensi alokatif, dan efisiensi ekonomi usaha tani padi di Kabupaten Siak. Metode analisis yang digunakan adalah analisis fungsi produksi Cobbdouglas untuk menjawab tujuan pertama, fungsi produksi frontier dan fungsi ganda biaya perbatasan dengan pendekatan DEAP untuk tujuan kedua. Hasil penelitian menunjukkan bahwa penggunaan luas lahan, pupuk urea, pupuk organik, pestisida, kesesuaian lahan, program dan pendidikan mempengaruhi produksi secara signifikan. Sebagian besar petani peserta program OPRM dan bukan peserta program OPRM telah efisien secara teknis namun belum efisien secara alokatif dan ekonomis.

ANALISIS KOMITMEN ORGANISASI, KESIAPAN SUMBERDAYA MANUSIA, INFRASTRUKTUR SERTA SISTEM INFORMASI DALAM MENERAPKAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL Azman, Tengku
SOROT Vol 10, No 1 (2015)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Abstract The purpose of this study was to determine the readiness of the Government of Kepulauan Meranti indicated with commitment, human resources, facilities and information systems; to know the constraints in the implementation of Government Regulation No. 71 of 2010 concerning the Government Accounting Standards (SAP) and to determine the acceleration of the implementation of the strategic model of PP No. 71 of 2010 on Government Accounting Standards (SAP). Type of research is descriptive qualitative research. The research was conducted by taking object in Kepulauan Meranti Regional Government. The type of data used in this study is primary data and secondary data. Methods of data analysis using descriptive analysis. Based on the previous data analysis Kepulauan Meranti government readiness is indicated by the commitment, human resources, facilities and information systems can be concluded that the district government integrity is seen from the parameter set categories and human resources for preparedness, readiness and information systems infrastructure is a category quite ready . Constraints in the implementation of Government Regulation No. 71 of 2010 concerning the Government Accounting Standards (SAP), among others, to date preparation LKPD still done manually no special software, the number of HR executive in quantity is not enough, lack Bimtek or training, lack of socialization, existing facilities and infrastructure, but still not sufficient. Acceleration of the implementation of the strategic model of PP. 71 of 2010 on Government Accounting Standards (SAP), among others Accrual-Based SAP Development according to the needs, preparation of Accrual-Based SAP Technical Bulletins as needed, Human Resource Development in the Field of Government Accounting.

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

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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

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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

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Riau

INDONESIA