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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 3 (2019)" : 7 Documents clear

PENGARUH LEVERAGE, LIKUIDITAS, PERPUTARAN MODAL KERJA, DAN PERPUTARAN TOTAL ASET TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Pertambangan di BEI Tahun 2014 s.d 2016) Isty Riani; Kirmizi Kirmizi; Azwir Nasir
PEKBIS Vol 11, No 3 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

High profitability reflects the company's ability to generate profits through itsoperational activities. Conversely, low profitability reflects the company's operationalactivities that are not good so that the company's ability to generate profits is low.2015 was a difficult time for national mining companies, where there were severalcompanies that experienced a decline in profitability. The purpose of this study wasto determine the effect of leverage, liquidity, working capital turnover and total assetturnover influencing profitability in mining companies listed on the Stock Exchange in2014-2016 with the size of the company as a moderating variable. The population inthis study are mining companies listed on the Indonesia Stock Exchange (IDX) in2014 to 2016, which amounted to 40 companies. The samples in this study were 31companies with sampling techniques using purposive sampling. Types of data arequantitative data and secondary data sources. The hypothesis testing model of dataanalysis in this study is the Moderated Regression Analysis model. The resultsshowed: Leverage, liquidity, and asset turnover affect profitability, liquidity affectsprofitability, while working capital turnover does not affect profitability. Company sizemoderates the influence of leverage, and the effect of asset turnover on profitability.But the size of the company is not able to moderate the influence of liquidity, and theeffect of asset turnover on profitability.

PENGARUH SKEPTISISME PROFESIONAL, KOMITMEN ORGANISASI, TEKANAN ANGGARAN WAKTU DAN KINERJA AUDITOR TERHADAP PERILAKU DISFUNGSIONAL AUDIT DENGAN EMOTIONAL SPIRITUAL QUOTIENT SEBAGAI VARIBEL MODERATING (Studi Empiris pada Inspektorat Provinsi Riau) Nelda Pratiwi; Amir Hasan; Andreas Andreas
PEKBIS Vol 11, No 3 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aimed to determine the effect of professional skepticism, organizationalcommitment, time budget pressure and the performance auditor on dysfunctionalaudit behavior with emotional spiritual quotient as a moderating variable. The studywas conducted in Inspectorate of Riau Province.The population is around theinternal auditor in the Inspectorate of Riau province, amounting to 88 respondents.The sampling data of this study using census sampling technique in which allmembers of the population used as sampel. Data collection techniques in this studyis in the form of a questionnaire,while the data analysis technique used is multipleregression analysis and moderate regression analysis and processed with SPSSversion 21 for windows. Partial regression test (t test) showed that professionalskepticism, organizational commitment, time budget pressure has influence ondysfunctional audit behavior and the performance auditor hasn’t influence ondysfunctional audit behavior. Moderate regression analysis showed that professionalskepticism, organizational commitment, and time budget pressure on dysfunctionalaudit behavior moderated by emotional spiritual quotient has influence ondysfunctional audit behavior, except the performance auditor.

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN SISTEM PENGENDALIAN INTERN PEMERINTAH SEBAGAI VARIABEL MODERATING (Studi Empiris pada OPD Pemerintah Provinsi Riau) Nuraini Nuraini; Kirmizi Kirmizi; Kamaliah Kamaliah
PEKBIS Vol 11, No 3 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The objective of the research was to examine and analyze the influence of goodgovernment governance, the application of government accounting standard,competency of human resources and utilization of information technology withgovernment internal control system as moderating variable on the quality of financialof local government. The research use causality research method. The populationwas PPK-OPD (Financial Administrative Personal- Regional Device Organization),financial staff/Accounting staff, and treasurers in 35 OPDs in Riau ProvincialGovernment. The samples were 105 personel, taken by using total samplingtechnique. The data were gathered by using questionnaires and analysis of datausing SmartPLS. The result of the research showed that the application ofaccounting standard and utilization of information technology had positive andsignificant influence on the quality of financial reports of local government. Goodgovernment governance and competency of human resources are doesn’t affect toquality of financial reports of local government. Government internal control systemcouldn’t moderate the correlation of good government governance, the application ofgovernment accounting standards and utilization of information technology with thequality of financial reports of local government. Government internal control systemas moderating variable could strengthen the correlation of competency of humanresources to quality of local government financial reports of local government.

PENGARUH KOMITMEN ORGANISASIONAL TERHADAP KEPUASAN KERJA PERAWAT: PERAN KECERDASAN EMOSIONAL SEBAGAI MEDIATOR Wa Ode Zusnita Muizu; Andreas Recki Prasetyo; Yunizar Yunizar
PEKBIS Vol 11, No 3 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Job satisfaction is an important element for nurses who always work under pressure.This study aims to determine the effect of organizational commitment on jobsatisfaction, as well as knowing the role of emotional intelligence as a mediator ofthese two variables. This research was conducted on 106 nurses in the Banjar CityHospital. The research method used is verification. The hypothesis testing tool usedis path analysis, while for data processing using SPSS software. Hypothesis testingresults show there is no significant effect between organizational commitment to jobsatisfaction, and emotional intelligence mediate these two variables.

PENGARUH GOAL ORIENTATION, ACCOUNTABILITY PRESSURE TERHADAP AUDIT JUDGMENT PERFORMANCE DENGAN SELF EFFICACY DAN EFFORT SEBAGAI MEDIASI Ratna Sari Dewi; Emrinaldi Nur; Alfiati Silfi
PEKBIS Vol 11, No 3 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to analyze the factors that influence audit judgment performance.The population in this study is an independent auditor who works in the PublicAccounting Office in the entire Central Sumatra region. The sampling techniqueused purposive sampling method, namely the sample was chosen based on certainconsiderations in accordance with the objectives of the study. On the basis of thesampling technique, there were 60 samples to be examined, working at KAP inPekanbaru, Padang and Batam. Data analysis and hypothesis testing in this studywere conducted using the Structural Equation Model - Partial Least Square (SEMPLS)method. with WARP-PLS 6.0 as the software. The results showed that selfefficacy does not mediate the effect of goal orientation on audit judgmentperformance. While the Effort mediates Accountability pressure on audit judgmentperformance, this shows that the pressure of accountability drives the auditortowards effort, the higher the auditor's accountability pressure, the higher the effortthe auditor mobilizes in improving his performance.

PENGARUH GOOD GOVERNANCE, DESENTRALISASI, DAN KOMITMEN ORGANISASI TERHADAP KINERJA ORGANISASI DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERATING (Studi pada Organisasi Perangkat Daerah Kota Pekanbaru) Riza Pramita Anugerah
PEKBIS Vol 11, No 3 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Pekanbaru City Government Performance Report (LKj-IP) in 2016 received a Cscore (somewhat less) besides that there were still many Pekanbaru CityGovernment activities programs that did not reach the target with a small realizationpercentage of 50%. The purpose of this study was to examine the effect of goodgovernance, decentralization, and organizational commitment on organizationalperformance with organizational culture as a moderating variable in OPDPekanbaru. The population in this study was Pekanbaru Regional Organization(OPD), which amounted to 43 OPD. Respondents in this study were structuralofficials consisting of Echelon II, III, and IV in the OPD of Pekanbaru City. By usingthe purposive sampling method obtained a sample of 129 respondents. The datasource in this study is primary data. The data collection method used is the surveymethod using a questionnaire. Data analysis used Moderated Regression Analysis.The results of the study show that good governance, decentralization, andorganizational commitment have a partial effect on organizational performance,organizational culture strengthens the influence of good governance onorganizational performance, organizational culture reinforces the influence oforganizational commitment on organizational performance. But organizationalculture is not able to moderate the influence of decentralization on organizationalperformance.

KEWIRAUSAHAAN DALAM PENGELOLAAN BISNIS MIKRO STUDI KASUS GAPOKTAN LESTARI SEJAHTERA DESA LEMBAHSARI Ritawiyati Ritawiyati; Sri Maryanti; Muhammad Thamrin
PEKBIS Vol 11, No 3 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

In Lembah Sari village, Rumbai Peisisir Subdistrict, Pekanbaru city is an area wheremost of the population is farming, gardening, fishing, and home business. Based ondata from the kecamatan 2017 BPS, the most extensive land in the Rumbai Pesisirsub-district is the valley sari village area compared to other village villages. With theuse of vacant land in the area, the community wants to cultivate land for agriculture,ponds and livestock. Based on interviews with the chairman of GAPOKTAN, not allland is vacant, farmers can use it, because some of the vast land is owned byseveral people which is only for investment in the form of land without thinking to beutilized. while some farmer groups in the area expect to be able to manage andcultivate the land and can produce the expected yields, in this case one that is anobstacle to the interest of members of farmer groups to be active in their activities,which eventually from some farmer groups is inactive and entrepreneurial spirit inmanagement business is lacking, even there is no motivation to manage the farmergroup well. The research objective was to find out and explore the potential andentrepreneurial motivation of Gapoktan Lestari Sejahtera LembahSari Village. Theresearch method used is descriptive method with an internal factor approach andexternal factors in entrepreneurship. Types and sources of data used primary andsecondary data. The results of the study, based on the Integrated EntrepreneurshipInternal Factors of Sustainable Farmers Group, that courage, hard work, courage infacing business risks, the results strongly agree in the sense that members of farmergroups have an entrepreneurial spirit to be able to develop their business while theleadership ability and capital are less supportive this is because in terms of formaleducation the category of most members of farmer groups is elementary and juniorhigh school. From formal education can influence the mindset in entrepreneurshipand communication. Based on the results of research from ExternalEntrepreneurship factors, both support from the family, friends, village officials arevery encouraging and well motivated regarding the existence of the SustainableFarmers Group Joint business activities in Lembahsari Village.

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Contact Name
Mifta Rizka

Contact Email
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+6282173129252

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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

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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