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Prodi Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Universitas Riau Jl. Binawidya KM.12,5 Simpang Baru Pekanbaru 28694
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PEKBIS
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 262 Documents
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PENGARUH PARTISIPASI DALAM PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KEADILAN PROSEDURAL, BUDAYA PATERNALISTIK, MOTIVASI DAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI PADA SATUAN KERJA PERANGKAT DAERAH DI PROVINSI RIAU Tesi Pratiwi; Taufeni Taufik; Restu Agusti
PEKBIS Vol 9, No 3 (2017)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (121.477 KB) | DOI: 10.31258/pekbis.9.3.161-174

Abstract

This research was conducted at regional governance institution of Riau Province.The objectives to be achieved in this research is to know the influence ofparticipation of budget preparation, participation of budget preparation moderated byprocedural justice, participation of budget preparation moderated by paternalisticculture, participation of budget preparation moderated by motivation andparticipation of budget preparation moderated by organizational commitment to themanagerial performance in regional governance institustion of Riau Province. Thepopulation in this study is all agencies in Riau Province Government, which amountsto 51 units. By taking samples using purposive sampling method, that is managerialwho do planning, coordinating, evaluation, supervision, election of staff, negotiationand representation so that obtained as many as 177 sample. To analyse the data isusing Moderated Regression Analysis (MRA). Based on the results obtained, theconclusion can be drawn as follows: participation of budget preparation, proceduralfairness, paternal culture and organizational commitment have a significant influenceon the relationship of budgetary participation and managerial performance inregional governance institustion of Riau Province. While the motivation does nothave a significant influence on the relationship of participation budgeting andmanagerial performance in regional governance institustion of Riau Province.
ANALISIS KELAYAKAN PENAMBAHAN GEDUNG PARKIR MALL PEKANBARU M. Thamrin; Rita Wiyati
PEKBIS Vol 6, No 2 (2014)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (164.426 KB) | DOI: 10.31258/pekbis.6.2.116-126

Abstract

Tujuan dari penelitian ini adalah untuk mengetahaui untuk mengetahui apakahpembangunan gedung parkir bertingkat di Mall Pekanbaru layak dilihat dari aspekkeuangan dan untuk mengetahui faktor-faktor yang perlu diprhatikan dandirpertibangkan calon investor dalampenambahan gedung parkir tersebut.Penelitian ini menggunakan. Jenis data kuantitatif dan kualitatif. Sumber datapenelitian ini terdiri dari dua jenis data, yaitu data primer dan data sekunder.Metode mengumpulkan data yang diperlukan dalam penelitian ini adalah: observasidan wawanra. Berdasarkan data dan hasil penelitian diketahui bahwapembangunan tambahan gedung parkir pada Mall Pekanbaru yang memerlukaninvestasi awal Rp 4.902.380.000,- umur ekonomis 20 tahun. Dengan tariff parkir/jamRp 2000,- ditinjau dari aspek keuangan seperti : Net Present Value(NPV)= Rp +3.031.055.713, Benefit Cost Ratio(BCR)= 1,286, Internal Rate of Return(IRR)=21,70%, Payback Period(PP)=6,07 tahun, dinyatakan layak untuk dilaksanakan.Dalam pelaksanaan penambahan gedung parkir tersebut para investor perlumemperhatikan faktor-faktor antara lain; tingkat pertumbuhan kendaraan, kapasitasparkir, tingkat inflasi dan tingkaat suku bunga yang berlaku, serta tarif parkir yangditetapkan Pemerintah.Kata Kunci: Analisis NPV, BCR, IRR, PP,tingkat bunga, inflasi dan parkir
PENGARUH LEVERAGE, PROFITABILITAS, SIZE, UMUR PERUSAHAAN DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi pada Perusahaan Pertambangan yang Listing di BEI tahun 2004-2008) Susilatri '; Restu Agusti; Deri Indriani
PEKBIS Vol 3, No 01 (2011)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (81.127 KB) | DOI: 10.31258/pekbis.3.01.%p

Abstract

The purpose of this research is to exam the Effect of Leverage, Profitability, Size,Age and Size of Board of Director to Corporate Social Responsibility. The populationof this research is firms listed in Indonesia Stock Exchange during periods 2004 to2008. The sample of this research is mining firms. The samples choice usingpurposive sampling method and resulting 10 firms. Statistic methods using multipleregression analysis. The result indicates that Leverage, Profitability, Size, Firm Ageand Size of Board of Director variables respectively has significantly influence toCorporate Social Responsibility.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERMINTAAN JASA AUDIT AKUNTAN PUBLIK PADA KOPERASI DI KABUPATEN SIAK Wahyudi Wahab; Amir Hasan; Andreas Andreas
PEKBIS Vol 10, No 3 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (119.863 KB) | DOI: 10.31258/pekbis.10.3.188

Abstract

This study aims to analyze and examine the influence of business volume, liquidityratio, gearing ratio and audit cost to public accountant audit requests oncooperatives in Siak Regency. The population in this study are all cooperativebusiness entities in Siak Regency until 2015. The sample is 71 cooperativesselected based on purposive sampling method. The type of data used is quantitativedata using a secondary source. Data analysis technique used in this research islogistic regression analysis. The results showed that the variable volume of thebusiness influence on the demand for audit services public accountant. While theratio of liquidity ratio, gearing ratio and audit cost does not affect the demand ofaudit services public accountant.
ANALISIS SALURAN PEMASARAN PRODUK SUSU BUBUK KEDELAI (Studi Kasus: Industri Sumber Gizi Nabati, Pekanbaru) Shorea Khaswarina '; Evy Maharani '; Annisa Zada Nugroho
PEKBIS Vol 6, No 3 (2014)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (120.346 KB) | DOI: 10.31258/pekbis.6.3.208-217

Abstract

This study aims to analyze the efficiency of marketing channels product soybeanmilk. Research location named Industri SGN at Seminai Ujung street, Pekanbaru.The method used is descriptive and analytical methods margin, profit, marketingefficiency and share price received by producent of the milk marketing. There aretwo marketing channels soy milk powder in the Industri SGN. Marketing agenciesinvolved in the first channel that the agent/distributor and a regular outlet, while inthe second channel the industry in cooperation only with the agent. The farmer’sshare in each channel is the same at 65,71% because the industry sells a product atthe same price. Marketing margin in the first and second channel each in theamount of Rp 12,000,-. Marketing efficiency in the first channel of 7,62%, while thesecond channels is equal to 11.14% and this channel is more efficient because thechannels is short and profit received by the agent is greater.Keywords: Marketing channels, marketing efficiency, and soybean
PENGARUH RETURN SAHAM, EARNINGS, DAN VOLUME PERDAGANGAN SAHAM TERHADAP BID ASK SPREAD SEBELUM DAN SESUDAH PENGUMUMAN LAPORAN KEUANGAN Poppy Nurmayanti
PEKBIS Vol 1, No 02 (2009)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (90.481 KB) | DOI: 10.31258/pekbis.1.02.%p

Abstract

This research was intended to study and to analyze the influence of stock price,earnings and stock trading volume on bid ask spread before and after thepublication of financial statements both in good and in bad news. This research wasalso intended to identify the differences between bid ask spread before and after thepublication of financial statements both in good and bad news. Researchingpopulation are manufacture companies which listed in Jakarta Stock Exchange in2001 to 2005. The sample gained by purposive sample technique. The resultsample are 39 companies which 16 companies publishing financial statements ingood news and 23 companies others publishing financial statements in bad news.The hypotesis was analyzed by using a paired sample t tet and multiple regressionanalysis.The result showed that stock return consistently had a significant effect on bid askspread after the publication of financial statements in bad news. Earnings had asignificant effect on bid ask spread before the publication of financial statements inboth good and bad news. Stock trading volume had a significant effect on bid askspread before and after the publication of financial statements in both good and badnews. The results also showed that there were no differences between bid askspread before and after the publication of financial statements in good and badnews.
PEMBENTUKAN KARAKTER KEWIRAUSAHAAN PESERTA DIDIK MELALUI KEGIATAN EKSTRAKURIKULER PRAMUKA PADA SMP NEGERI 7 KECAMATAN TUALANG KABUPATEN SIAK E R N I '
PEKBIS Vol 9, No 1 (2017)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (75.954 KB) | DOI: 10.31258/pekbis.9.1.59-67

Abstract

The purpose of the research is the establishment of enterprenuerial character inlearners at SMP Negeri 7 Tualang in district of Tualang Siak. Data obtained from thefollowing sources such as head master, teacher’s (scoutmaster), and student’s.Subfocus of this research is the programs and activities of scouting, scoutingprogram which has charge of entrepreneurship, entrepreneutial character formationof students is done through the scouting program and factors inhibiting andsupporting the establishment of entrepreneurial character through scouting activities.Data collected by observation, interview, field notes, and study documentation. Datahave been obtained, then analyzed by systematically compile the data obtained. Theresult of this research SMP Negeri 7 Tualang can set-up 17 characters value ofentrepreneurial learners. Through a training program and coaching of scoutmaster,learners are able to carry out the practices of entrepreneurship.
PENGARUH RISIKO PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP EARNINGS RESPONSE COEFFICIENT Rofika '
PEKBIS Vol 5, No 2 (2013)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (89.056 KB) | DOI: 10.31258/pekbis.5.2.93-100

Abstract

Penelitian ini mencoba untuk menguji kembali pengaruh variabel akuntansinonkeuangan yang terdiri dari risiko perusahaan dan ukuran perusahaan terhadapEarnings Response Coefficient (ERC). Penelitian ini termasuk katagori penelitianstudi peristiwa. Sampel yang terpilih secara purposive sampling sebanyak 132perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012. Denganmenggunakan alpha sebesar 5%, penelitian ini berhasil membuktikan secarastatistik bahwa risiko perusahaan berpengaruh signifikan terhdap earnings responsecoeffient. Tetapi tidak berhasil membuktikan adanya pengaruh signifikan ukuranperusahaan terhadap earnings response coefficient.Kata Kunci: studi peristiwa, risiko perusahaan, ukuran perusahaan, earningsresponse coefficient.
ANALISIS KUALITAS JASA POGRAM STUDI PENDIDIKAN TINGGI DENGAN METODE SERVQUAL (SERVICE QUALITY) DAN SIX SIGMA Sahyar '
PEKBIS Vol 4, No 3 (2012)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (108.678 KB) | DOI: 10.31258/pekbis.4.3.141-151

Abstract

Tujuan yang ingin dicapai dalam penelitian ini adalah untuk menganalisis besarnyatingkat kualitas jasa program studi pendidikan tinggi dengan Metode Servqual danSix Sigma. Metode penelitian yang digunakan adalah survey deskriptif padaprogram studi Pascasarjana. Data yang digunakan dalam penelitian ini adalah dataprimer dengan alat pengumpul data kuesioner. Responden penelitian sejumlahseratus mahasiswa Program Studi Pascasarjana Perguruan Tinggi di Medan.Analisis data menggunakan statistik deskriptif dan tabel sigma. Penelitian inimenyimpulkan bahwa dari 22 atribut kualitas jasa pendidikan diperoleh 19 atributdalam kategori baik, tiga atribut perlu mendapat prioritas perbaikan yaitu: fasilitassumber belajar, keandalan penggunaan waktu dalam proses pembelajaran dankecepatan layanan administrasi. Sumber pemborosan yang dominan adalah waktutunggu dalam menerima jasa dan produk jasa yang belum memuaskan. DPMO(Defect Per Million Opportunities) dan kapabilitas sigma untuk atribut fasilitaspembelajaran 40000 dan 3,25, untuk atribut Ketepatan dan kesesuaian penggunaanwaktu dalam proses pembelajaran 25000 dan 3,46 serta untuk atribut Kecepatandalam pelayanan administrasi 18000 dan 3,59.Kata kunci: kualitas jasa pendidika tinggi, servqual, six sigma.
THE EFFECT OF COMPANY CHARACTERISTICS, AUDIT QUALITY, AND TAX PLANNING ON BOOK TAX DIFFERENCES (BTD) AND IMPACT ON PERSISTENCY OF PROFIT Fadhril Rahmi Yulianto; Emrinaldi Nur DP; Andreas Andreas
PEKBIS Vol 12, No 1 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.321 KB) | DOI: 10.31258/pekbis.12.1.%p

Abstract

This study aims to examine and analyze the effect of company characteristics, auditquality, and tax planning on book tax differences (BTD) and their impact on earningspersistence. The population in this study are companies listed on the IndonesiaStock Exchange (IDX) in the 2014-2016 period. While the samples chosen wereforeign investment companies (PMA). The sampling technique used purposivesampling method, the researcher determined as many as 28 companies with a totalobservation of 84 samples. Data analysis was performed with multiple linearregression models and independent sample t test with the help of SPSS version21.0 software. The results of the study show that profitability and tax planning affectbook tax differences (BTD). While leverage, liquidity, and audit quality do not affectbook tax differences (BTD). Furthermore, for the second model, the results obtainedthat permanent differences affect the persistence of earnings. However, fortemporary differences does not affect the persistence of earnings. From the resultsof the independent sample t test showed that in the first model the percentage of theinfluence of the independent variable on the dependent variable was 83.4%.Whereas in the second model, the percentage effect of variables on the dependentvariable is 12.1%.

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