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PEKBIS

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Published by Universitas Riau

ISSN : 20855214 EISSN : - DOI : -

Core Subject : Economy, Education,

Economics, Econometrics & Finance Education Other

PEKBIS menerbitkan artikel bidang ilmu pendidikan, ekonomi, dan bisnis. dengan sub bidang: Pendidikan ekonomi Manajemen Pendidikan Akuntansi Manajemen Koperasi Usaha Kecil Menengah Manajemen Keuangan Bisnis Kewirausahaan

Arjuna Subject : Ilmu Sosial - Pendidikan

Articles 7 Documents

Search results for , issue "Vol 11, No 2 (2019)" : 7 Documents clear

ANALSIS FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL DI PEMERINTAH DAERAH SE-PROVINSI RIAU (Kota Pekanbaru, Kota Dumai, Kabupaten Rokan Hilir) R. Septian Armel; M. Rasuli; Taufeni Taufik
PEKBIS Vol 11, No 2 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to determine the effect of Organizational Commitment on Accrual-Based Accounting Implementation. Furthermore, this study also examines the role ofHuman Resource Competence, Application of Local Government AccountingStandards (SAPD) and Utilization of SIPKD as mediating the relationship betweenOrganizational Commitment to Accrual-Based Accounting Implementation. Thepopulation in this study are all Regional Device Organization (Organisasi PerangkatDaerah - OPD) in Riau Province which are located in Pekanbaru, Dumai and RokanHilir. The sampling method used in this research is purposive sampling, in order toobtain as much as 113 Regional Device Organization as the sample. This studyused primary data by distributing questionnaires to the head of the accountingdepartment and head of sub-section in each OPD. The statistical method used totest the research hypothesis is Structural Equation Model (SEM) based on PartialLeast Square (PLS) with the help of the WarpPLS 6.0 program. The results of thisstudy prove that organizational commitment did not directly influenced theimplementation of accrual-based accounting, but it influenced the implementation ofaccrual-based accounting through human resource competencies, application ofLocal Government Accounting Standards and utilization of SIPKD.

PENGARUH REAL EARNING MANAGEMENT TERHADAP LABA OPERASIONAL DAN ARUS KAS AKTIVITAS OPERASIONAL PERUSAHAAN DI MASA MENDATANG DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (Periode Penelitian Tahun 2013 s.d 2016) Desti Monika Uli; Amries Rusli Tanjung; Azwir Nasir
PEKBIS Vol 11, No 2 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to analyze influence of real earning management towardsoperational profit and cash flow of the company's operational activities in the futurewith audit quality as moderating variable in the manufacture company listed inIndonesia Stock Exchange research period 2013-2016. The population in this studyare Manufacturing companies listed on the Indonesia Stock Exchange Period 2031-2016. The sampling technique used purposive sampling method which resulted in asample of 43 Manufacturing companies. Researchers used multiple linearregression techniques and moderated regression analysis (MRA). The resultsshowed that 1). real earning management has impact toward operational profit; 2).real earning management has impacted toward the company's operational cash flowactivities in the future; 3). audit quality moderates the effect of real earningmanagement toward operational profit; 4). audit quality does not moderate the effectof real earning management toward cash flow of the company's operational activitiesin the future.

INCOME SMOOTHING: UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, DAN UMUR PERUSAHAAN (Studi Pada Perusahaan yang Termasuk dalam Indeks KOMPAS100 Tahun 2013 s.d. 2017) M. Nur Fachruzi Jaya; Vaya Juliana Dillak
PEKBIS Vol 11, No 2 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Income smoothing is one of the ways that management does in the earningsmanagement of a company to maintain the stability of profits generated by thecompany from year to year in order to show good financial performance. This isdone to attract interest from investors, where it is believed that one of the mainfactors of investors in determining their investment decisions is often based onprofits generated by the company. Income smoothing is done by delaying oraccelerating, reducing or increasing the company's financial information related tocompany profits from a certain year range. This research was conducted with theaim of examining the effect of simultaneous and partial company size, leverage,profitability, and company age on income smoothing on KOMPAS100 index sharesin the period 2013-2017. This study uses quantitative methods. The samplingtechnique in this study was purposive sampling technique. The sample in this studywas 34 samples in a period of 5 years so that 170 total samples were obtained. Theanalysis technique used in this study is logistic regression analysis using the IBMSPSS Statistics version 23 application. Based on the results of the study, thevariable company size, leverage, profitability and company age simultaneously havea significant effect on income smoothing, where the variable profitability, leverage,and firm size can affect income smoothing by 8.7% and the rest 91.3% is influencedby other factors outside the research variable. Partially, company size variables andprofitability variables have a significant effect on the negative direction of incomesmoothing. While the leverage variable and company age variable have no effect onincome smoothing.

PENGARUH FAKTOR-FAKTOR EKONOMI TERHADAP KEPATUHAN WAJIB PAJAK (Studi Pada Wajib Pajak Badan di Kota Pekanbaru) Sahri Romadan; Amir Hasan; Andreas Andreas
PEKBIS Vol 11, No 2 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to examine and analyze the effect of economic factors (taxcomplexity, probability detection, tax rate and audit tax) on tax payer compliance. Thepopulation of research is corporate tax payers in Pekanbaru City. There are 150samples, sampling technique is probability sampling, data collection technique withsurvey using a questionnaire. Types of research is quantitative descriptive, usingmultiple regression analysis and moderate regression analysis with satistical programassistance SPSS.17. The results of the reaserch were, The probability of detectionand tax rate affect tax payers compliance. the complexity of taxation and tax audit didnot affect tax payers compliance.

TANTANGAN PERKEBUNAN KELAPA SAWIT SWADAYA ASOSIASI MANDIRI DI DESA SUNGAI BULUH DALAM MEMENUHI STANDAR SERTIFIKASI RSPO Gabriel Aleksander; Sakti Hutabarat; Eliza Eliza
PEKBIS Vol 11, No 2 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The expansion of palm oil plantations has not only had a positive impact but alsovarious negative impacts. International markets require the management andprocessing of palm oil plantations to be responsible by taking account ofenvironmental, social, and economic aspects. Palm oil produced must be asustainable product (sustainable) to be accepted in the international market. Thisthen spawned a concept of sustainable palm oil by a body called the Roundtable onSustainable Palm Oil (RSPO). The purpose of this study was to analyze the gapbetween the RSPO criteria standards and the practices of planters, analyze thecapabilities and challenges of Independent smallholders to obtain RSPOcertification. This research uses descriptive analysis. The results of the researchindicate that best practices or application of RSPO principles to independentSmallholders palm oil planters has reached 75%, from 138 indicators there are 13indicators that become findings, from 13 indicators findings there are 5 majorindicators. Asosiasi Mandiri ability to be able to obtain RSPO certification ie (1)Planters Association has been well organized (2) have understanding or awarenessof the importance of RSPO certification objectives (3) has fulfilled the 6 principles ofthe 8 principles of the RSPO P & C standard (4) supported by non-governmentalorganizations, and challenges faced by (1) generally low levels of plantationeducation (2) Principles 4 and 5 that have not met the RSPO P & C standards (3)associations require substantial fees for RSPO certification. To complete the fivemajor indicators, the Association requires training or assistance in recording eachcultivation activity especially on the use of pesticides, training and the formation of ateam of spray units (TUS) and empowered in any plantation maintenance activities,manufacture of special warehouses for pesticide storage and create special disposalsites or looking for distributors of processing or recycling of pesticide waste, andconducting annual medical monitoring programs specific to pesticide operators.

PENGARUH AUDIT TENURE, KOMPLEKSITAS OPERASI PERUSAHAAN, KUALITAS DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR EKSTERNAL SEBAGAI VARIABEL MODERASI Habibullah Azzuhri; Kamaliah Kamaliah; M. Rasuli
PEKBIS Vol 11, No 2 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to examine the effect of audit tenure, the complexity of companyoperations, quality and audit opinion on audit report lag with specialization ofexternal auditor industries as a moderating variable. The samples were determinedby purposive sampling method where 90 manufacturing companies were used assamples. The total sample is 450 companies. The data source used in the study issecondary data. Data analysis for hypothesis testing using Multiple RegressionAnalysis. The results of this study shows that the variable complexity of companyoperations, quality and audit opinion have a significant effect on audit report lag andaudit tenure does not significantly influence audit report lag. The complexity of thecompany's operations and audit opinion has a significant effect on the audit reportlag moderated by the industry of external auditors and there is no influence of audittenure and audit quality on audit report lag which is moderated by the industry'sexternal auditor specialization. Keywords: Audite report lag, tenure audit, complexity of company operations, auditquality, audit opinion and specialization of industrial external auditors.

ANALISIS KINERJA RUMAH SAKIT BERDASARKAN BALANCED SCORECARD DI RUMAH SAKIT UMUM DAERAH ARIFIN ACHMAD PROVINSI RIAU Arpita Arpita; Amries Rusli Tanjung; Nasrizal Nasrizal
PEKBIS Vol 11, No 2 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Hospitals have a role in providing professional and quality health services that areaffordable to all levels of society, and provide basic health services and advancedhealth services according to hospital classes and prescribed standards. A Hospitalsneed good performance to achieve that goals, An assessment of of comprehensiveperformance in the financial and non-financial aspects is needs to find out and toincrease a hospital performance. This reseach introduced balanced scorecardmethod as a management tool in measuring its performance which includes financialperspective, customer perspective, internal business process perspective andgrowth and learning perspective. RSUD Arifin Achmad is Regional Public ServiceAgency. This reseach aims to determine the performance achievement of ArifinAchmad Hospital during the period of 2015-2017 by using four BSC perspectivesand see the relationship between the four perspectives. The type of research used ismixed methods, which is a research step by combining quantitative and qualitativeresearch, secondary data and primary data. The results of the reseach showed thatthe performance 2015 showed a score of 78.28, 2016 with a score of 79.03, and2017 with a score of 79.78. These three years the assessment of interpretation A(Very Good) and can be seen that the increase in performance has been gettingbetter even though improvements will continue to be carried out in various types ofservices and by measuring various indicators..

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Contact Name
Mifta Rizka

Contact Email
mifta.rizka@lecturer.unri.ac.id

Phone
+6282173129252

Journal Mail Official
pekbis@ejournal.unri.ac.id

Editorial Address
Prodi Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Universitas Riau Jl. Binawidya KM.12,5 Simpang Baru Pekanbaru 28694

Location
Kota pekanbaru,

Riau

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Mifta Rizka

Contact Email mifta.rizka@lecturer.unri.ac.id

Phone +6282173129252

Journal Mail Official pekbis@ejournal.unri.ac.id

Editorial Address Prodi Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Universitas Riau Jl. Binawidya KM.12,5 Simpang Baru Pekanbaru 28694

Location Kota pekanbaru, Riau INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Mifta Rizka

Contact Email
mifta.rizka@lecturer.unri.ac.id

Phone
+6282173129252

Journal Mail Official
pekbis@ejournal.unri.ac.id

Editorial Address
Prodi Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Universitas Riau Jl. Binawidya KM.12,5 Simpang Baru Pekanbaru 28694

Location
Kota pekanbaru,

Riau

INDONESIA