cover
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
PEKBIS
Published by Universitas Riau
ISSN : 20855214     EISSN : -     DOI : -
Core Subject : Economy, Education,
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
Articles 7 Documents
Search results for , issue "Vol 5, No 1 (2013)" : 7 Documents clear
PENGARUH EFEKTIFITAS KINERJA DAN EFISIENSI BIAYA TERHADAP KEBIJAKAN PENGGUNAAN TENAGA KEBERSIHAN OUTSOURCING Watri '; Rina Selva Johan; Fenny Trisnawati
PEKBIS Vol 5, No 1 (2013)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (86.316 KB) | DOI: 10.31258/pekbis.5.1.33-41

Abstract

Outsourcing menjadi pemecahan masalah terbaik dalam menyelesaikan kegiatanyang bukan utama (non core business) pada suatu organisasi. Yayasan ASPekanbaru menggunakan jasa dari perusahaan outsourcing. Banyak keuntunganyang didapat pihak yayasan, pekerja outsourcing lebih terampil dalam bekerja sertayayasan tak perlu mengeluarkan biaya-biaya operasional rutin pada bagiankebersihan. Penelitian ini bertujuan untuk mengetahui pengaruh efektifitas kinerjadan efisiensi biaya terhadap perubahan kebijakan penggunaan tenaga kebersihanmenjadi outsourcing koperasi. Penelitian dilakukan di Yayasan AS untuk melihatseberapa besar pengaruh efektifitas kinerja dan efisiensi biaya terhadap kebijakanperubahan penggunaan tenaga kebersihan outsourcing perusahaan vendor menjadikoperasi. Pengumpulan data secara primer dan sekunder antara lain angket(kuesioner), wawancara dan dokumentasi. Berdasarkan hasil analisis regresiberganda diketahui bahwa baik variabel efektifitas kinerja maupun variabel efisiensibiaya secara bersama-sama berpengaruh terhadap kebijakan. Uji parsialmenunjukkan bahwa efektifitas kinerja berpengaruh terhadap kebijakan, sedangkanefisiensi biaya tidak berpengaruh terhadap kebijakan.Kata Kunci : Outsourcing, efektivitas kinerja, efisiensi biaya.
ANALISIS KINERJA KOPERASI Adhisyahfitri Evalina Ikhsan
PEKBIS Vol 5, No 1 (2013)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (84.858 KB) | DOI: 10.31258/pekbis.5.1.42-50

Abstract

The objective of this research is to analyze wheter internal and external factorsinfluence the cooperative performance in Banda Aceh and Aceh Besar. And wheterthere is increasing on cooperative performance which receives capital aid from BRR.Populations of this research were 36 cooperative in Banda Aceh and Aceh Besarwhich receive capital aid from BRR. The sources of data were taken fromcooperative financial statement. Data used in this research were cooperativeperformance, amount of numbers, human resources, rentability, profitability, likuidity,solvability and activity. Data were analyzed by using mean test. The result of thisresearch showed that there is decreasing on cooperative performances whichreceive capital aid from BRR. And then there is increasing on amount of members,cooperative likuidity and decreasing on amount of employee, rentability, profitability,solvability and activity.Keywords : Internal factor, external factor, cooperative performance
PENGARUHMANAJEMEN LABA, KINERJA KEUANGAN DAN SIZE PERUSAHAAN TERHADAP CORPORATE GOVERNANCE PERCEPTION INDEX DAN IMPLIKASINYA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILTY RM Riadi; Amries Rusli Tanjung; Edyanus Herman Halim
PEKBIS Vol 5, No 1 (2013)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.391 KB) | DOI: 10.31258/pekbis.5.1.1-12

Abstract

This research aimed to knew about influence of earning management, financialperformance, and size of company to CGPI and CSR according influence of CGPIwith CSR. The methode of data collection using secondory analysis throughfinancial reporting, cash flow reporting comprehensively including stock value in parvalue and market value. The data was analysing using Microsoft Excell, Lisrel ANFStatistical Program Service Solution (SPSS) version 17. The population countsabout 77 companies, only 48 companies could continued to be analyse causecompelete of data. From analyse of data, the data are normal and get more fit.Comprehensively CGPI, earning management, financial performance and size,could explain CSR about 19%. The rest is explaining by others variabel about 81%(100%-19%). CGP has negative relationship with CSR about 1.52. Earningmanagement has negative relationship with CSR about 3.99. Financial Performance(Tobin Q) has negative relationship with CSR about 0.29. Size have positiverelationship with CSR about 2,28. Comprehensively earning managemen, financialperformance and size could explained CGPI about 15%. The rest has beenexplained by others variabel about 85% (100%-15%). Earning management hasnegative relationship with CGPI about 1.20. Financial Performance has positiverelationship about 0,022 to CGPI and Size has positive relationship about 0.25 toCGPI. Result of this research can conclussion only earning management hasinfluence and significant to CGPI about 23.04%. Financial performance dan size hasinfluence only about 0.64% and 5.29%. To CSR, nor earning management, financialperformance and size has not influence. The influence earning management,financial performance and size are 0.04%, 6.25%, and 7.84%. The influence ofCGPI to CSR only about 9%, it means doesn’t significantly.Keyword: CGPI, CSR and earning management
PENGARUH PEMAHAMAN PRINSIP-PRINSIP GOOD GOVERNANCE, PENGENDALIAN INTERN DAN KOMITMEN ORGANISASI TERHADAP KINERJA SEKTOR PUBLIK Taufeni Taufik; Dian Kemala
PEKBIS Vol 5, No 1 (2013)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (126.143 KB) | DOI: 10.31258/pekbis.5.1.51-63

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman prinsip-prinsipgood governance, pengendalian intern, dan komitmen organisasi terhadap kinerjasektor publik pada pemerintah kabupaten Rokan Hilir. Penelitian ini dilakukan pada13 instansi pemerintahan kabupaten Rokan Hilir Provinsi Riau. Pengambilan sampeldilakukan dengan menggunakan metode non probability sampling (purposivesample method). Pengolahan dan analisis data menggunakan analisis linearberganda dengan teknik path analysis (analisis jalur) dengan bantuan softwareSPSS 15.0 (Statistical Product and Service Solution). Hasil penelitian menunjukkanbahwa pemahaman prinsip-prinsip good governance dan pengendalian internberpengaruh terhadap komitmen organisasi baik secara simultan maupun parsial.Untuk pengaruh pemahaman prinsip-prinsip good governance dan pengendalianintern juga ditemukan pengaruh terhadap kinerja sektor publik. Sedangkankomitmen organisasi tidak memiliki pengaruh terhadap kinerja sektor publik. Padapenelitian ini dapat dibuktikan bahwa pemahaman prinsip-prinsip good governance,pengendalian intern dan komitmen organisasi berpengaruh terhadap kinerja sektorpublik baik secara langsung maupun tidak langsung.Kata kunci :Prinsip prinsip good governance, pengendalian intern, komitmenorganisasi, kinerja sektor publik.
ANALISIS SALURAN PEMASARAN DAN TRANSMISI HARGA TANDAN BUAH SEGAR (TBS) KELAPA SAWIT PADA PETANI SWADAYA DI DESA SARI GALUH KECAMATAN TAPUN KABUPATEN KAMPAR Ermi Tety; Evy Maharani; Selviana Deswita
PEKBIS Vol 5, No 1 (2013)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (101.531 KB) | DOI: 10.31258/pekbis.5.1.13-23

Abstract

The purpose of this research is to find out and analyze: channels and marketingmargins of TBS as well as palm oil prices received by Swadaya Farmers; thecorrelation or relationship between the price of oil palm paid PKS with the pricereceived by swadaya farmers and the effect of price (price transmission elasticity)from oil palm at PKS with the price recevied by swadaya farmers at sari galuhvillage, tapung district, kampar subdistrict. This research was conducted from March2012 to August 2012. The method that the reasearch used was survey method. Thesample take used by purposive sampling. The sampling of the reaserch was 42swadaya farmers with the age of palm trees between 8-12 years, whereas fortraders and pks used by method snowball sampling by following marketing chanel.The results of this research show only one market by channel from swadaya farmerstbs, from farmer to traders than to PKS and marketing margins used the periodictime series data from January to December 2011 Rp. 223,12. The price thatreceived by farmer is 85,05%. The correlation value of the price from swadayafarmers with the price PKS was 0,983. The value of the elasticity of pricetransmission between the price received from swadaya farmers and the price of oilpalm by PKS was 0,085.Keywords: Marketing channels, margins, price transmission, swadaya farmers.
PENGARUH SIMPANAN DAN PINJAMAN ANGGOTA TERHADAP SISA HASIL USAHA KOPERASI CREDIT UNION PANCURAN HIDUP PEKANBARU M Thamrin
PEKBIS Vol 5, No 1 (2013)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (95.281 KB) | DOI: 10.31258/pekbis.5.1.64-72

Abstract

Tujuan penelitian ini untuk mengetahui Pengaruh Simpanan Dan Pinjaman AnggotaTerhadap SHU (Laba) pada koperasi Credit Union Pancuran Hidup Pekanbaru.Sumber data yang dipergunakan adalahdata sekunder, yaitu data yang telah jadiberupa laporan keuangan, dokumen yang berasal dari koperasi Credit UnionPancuran Hidup, laporan tahunan dan lain-lain.Berdasarkan hasil penelitiandiketahui bahwa Secara parsial (Uji-T), variabelSimpanan Anggota menunjukkanthitung sebesar -3,73 < ttabel 2,45 maka dapat disimpulkan bahwa variabel SimpananAnggota secara parsial tidak berpengaruh terhadap LABA. Variabel PinjamanAnggota menunjukkan thitung sebesar 5,889 > ttabel sebesar 2,45 maka dapat disimpulkan bahwa variabel pinjaman anggota secara parsial berpengaruh terhadapSHU (LABA).Hasil Analisis yang diperoleh dari output regresi mengkorelasipengaruh simpanan dan pinjaman anggota terhadap SHU (LABA) diperoleh nilai2koefisien determinasi berganda (R ) sebesar 0,936,artinya adapengaruh antaravariabel simpanan dan pinjaman anggota terhadap SHU (LABA).Dari dua variabel(Simpanan Dan Pinjaman Anggota) dapat dilihat Fhitung > Ftabel atau 22,057 > 9,55,artinya terdapat pengaruh yang signifikan antara Simpanan Dan Pinjaman AnggotaTerhadap SHU (LABA).Kata kunci:simpanan anggota, pinjaman, sisa hasil usaha
ANALISIS HUBUNGAN ANTARA PERTUMBUHAN EKONOMI DAERAH, BELANJA PEMBANGUNAN DAERAH DAN PENDAPATAN ASLI DAERAH KABUPATEN ACEH UTARA Naz’aina &#039;
PEKBIS Vol 5, No 1 (2013)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (105.12 KB) | DOI: 10.31258/pekbis.5.1.24-32

Abstract

Regional fiscal desentralisation is an opportunity for regions to manage and controllocal community interests based on the community’s aspiration. In addition, localgovernment possesses wider authority to run owned resources efficiently. Theresearch’s objective is ti find out how development expenditure affects regionaleconomic growth and revenue and how to regional economic growth affects regionalrevenue. The research used time series data from 2000 – 2010. Data is processedand analysed used Path Analysis. Result of the research shows that KabupatenAceh Utara regional development expenditure has positive and significant aspectstoward regional revenue of Kabupaten Aceh Utara by standardized betadevelopment expenditure s 0,60 and significant at 0,,028. Meanwhile, partiallyrregional development expenditure of Kabupaten Aceh Utara has positive andsignificant effect toward regional revenue of Kabupaten Aceh Utara. For economicgrowth variable partially has negative and significant effect toward regionalrevenue.In order to maximize economic growth in Kabupaten Aceh Utara, governmentisexpected to revive old industries such as PT. Arun, Exxon Mobil, PT. AAF, PT.PIM and PT. KKA.Keywords: Fiscal desentralisation, economic growth, regional revenue

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