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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 262 Documents

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PEMBERDAYAAN SUMBER DAYA MANUSIA UNTUK KEMAJUAN BERSAMA INDONESIA – MALAYSIA Wa Ode Zusnita Muizu; Ernie Tisnawati Sule
PEKBIS Vol 8, No 2 (2016)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Hubungan luar negeri Indonesia dengan negara-negara lain telah dimulai sejak Indonesia memproklamirkan kemerdekaannya pada 17 Agustus 1945. Hubungan ini diperlukan guna memenuhi kebutuhan hidup dan eksistensi keberadaan suatu negara dalam tata pergaulan internasional, di samping demi terciptanya perdamaian dan kesejahteraan hidup yang merupakan dambaan setiap manusia dan negara di dunia. Saat ini Indonesia telah menjalin kerjasama bilateral dengan 162 negara, termasuk dengan Malaysia. Berbagai kerja sama telah dilakukan Indonesia dengan Malaysia hingga saat ini, sehingga tercipta hubungan baik diantara kedua negara, baik dalam konteks hubungan bilateral, maupun kerja sama ASEAN. Peran strategis Indonesia dan Malaysia di kawasan regional (ASEAN) sangatlah penting. Data makroekonomi menunjukkan bahwa ASEAN merupakan kawasan yang dinamis dan penuh dengan potensi. Hal ini tentunya menjadi tantangan bagi Indonesia dan Malaysia untuk dapat memanfaatkan peluang dan potensi pasar ASEAN tidaklah ringan. Dibutuhkan peran SDM yang berkualitas dan berdaya saing sebagai human capital untuk merespon dengan cepat semua tantangan global yang ada.

PENETAPAN HARGA TRANSFER DALAM KAJIAN PERPAJAKAN Gusnardi '
PEKBIS Vol 1, No 01 (2009)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

ransaction transfer of pricing in general in management accounting applied tomeasure affiliating division performance or corporate subsidiaries. But transactionmultinational intracorporate transfer of pricing maximization of group efficiencyapplicable to in totality, and motivation of minimization of global tax load of they, withimplication the happening of friction of production from state having high tax rate tostate having minimum or low tax rate.

PENGARUH KETERAMPILAN MENGAJAR GURU DAN MOTIVASI BELAJAR TERHADAP PRESTASI BELAJAR SISWA MATA PELAJARAN EKONOMI DI SMAN 2 SIAK HULU KABUPATEN KAMPAR H e l e n '
PEKBIS Vol 8, No 3 (2016)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/pekbis.8.3.183-199

This study aims to find out the influenceof teachers' teaching skills and learning motivation to student achievement of economic subjects in SMAN 2 Siak Hulu Kampar Regency. Method in this research is quantitative. The study population was the students of class XI IPS in SMAN 2 Siak Hulu Kampar Regency as 171 respondents and total sample are 63 respondents selected by random sampling technique. Data obtained by observing the teacher in class and distributing questionnaires to respondens. Data analyzed using Path Analysis. Test the instrument test the validity and reliability using alpha cronbach. Result showed that: (1) a significant effect the teachers' teaching skills to learn motivation economic subjects in SMAN 2 Siak Hulu Kampar, (2) there are significant effect teachers' teaching skills and learn motivation either directly or indirectly to student achievement of economic subjects in SMAN 2 Siak Hulu Kampar, and together the two independent variables contributed as much as 41.3% on student achievement and the remaining 58.7 % contributed by other factors beyond the teachers' teaching skills, such as socio-economic parents, abilities, interests and others. From these results it can be concluded that in order to improve student achievement can be done by improving the teaching skills of the teachers who taught economics.

TINGKAT HUTANG, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP PERSISTENSI LABA DENGAN BOOK TAX DIFFERENCE SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia Periode 2015-2017) Yutri Nurmalasari; Kamaliah Kamaliah; Azwir Nasir
PEKBIS Vol 12, No 2 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to examine and determine the effect of debt degrees, liquidity andFirm Size on the earning persistence. In addition, this study also aims to testwhether a variable tax book difference moderates the relationship between eachvariable of the debt levels, liquidity and firm size on the earning persistence. Thesample used in this study is a company registered in LQ45 Index Indonesia StockExchange (IDX) during 2015-2017. The total samples are 27 companies usingpurposive sampling technique. The method of data analysis uses moderateregression analysis (MRA) with SPSS 21 software. The results of the study showedthat whether being together or partially, the independent variable influenced thepersistence of earnings, so the higher the level of debt, liquidity, and the size of thecompany are, the more persistent the profits are. The research results concerningthe moderating variable showed that the book tax difference had an influence asmoderating variable between the level of liquidity on the earnings persistence, so thehigher book tax difference in the form of deferred tax benefit, the stronger therelationship between the level of liquidity and earnings persistence. On the reverse,the book tax difference had no impact as a moderating variable between debtdegree and the persistence of earnings as well as the firm size with earningspersistence. Thus, the load and deferred tax benefit did not strengthen or weakenthe relationship between the level of debt to earning persistence as well as the sizeof the company with earning persistence.

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

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

ANALISIS PERENCANAAN TENAGA KERJA TERHADAP KEBUTUHAN TENAGA KERJA DI PROVINSI RIAU TAHUN 2006 - 2010 Sri Maryanti
PEKBIS Vol 4, No 01 (2011)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Tujuan penelitian ini untuk melakukan proyeksi persediaan dan kebutuhan tenagakerja tahun 2006-2010 dan menganalisis kesesuaian antara persediaan dankebutuhan tenaga kerja serta merumuskan kebijaksanaan dan programketenagakerjaan Riau periode 2006-2010. Penelitian dilakukan di Provinsi Riaudengan menggunakan analisa desktirptif –kuantitaif dengan metode proyeksidengan rumus Cobb-Douglas dimana antara persediaan tenaga kerja, kesempatankerja dan pertumbuhan ekonomi di Provinsi Riau tidak seimbang, hal ini akanmenyebabkan terjadinya pengangguran.Perlu adanya perencanaan di tiap sectoruntuk meningkatkan kualitas dan keterampilan tenaga kerja.

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.

ANALISIS PEMASARAN PADI DI DESA RAJA BEJAMU KECAMATAN SINABOI KABUPATEN ROKAN HILIR Kusnanto '; Evy Maharani; Shorea Khaswarina
PEKBIS Vol 8, No 1 (2016)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The aims of this research are: 1) To know the channels and marketing functions ofpaddy in the Raja Bejamu village Sub- district Sinaboi Rokan Hilir Regency. 2)Analyzing of the cost, margin and marketing efficiency of rice in the RajaBejamuVillage Sub-district of Sinaboi Rokan Hilir Regency. This study wasconducted by survey method and sampling as respondents were 40 samples. Dataanalysis was using snowball sampling. The results showed that the rice marketingchannel in the Raja Bejamu Village had only one of marketing channel was startingtrader farmers to collectors and wholesalers. Marketing functions of paddy in theRaja Bejamu Village was conducted by marketing agencies such as farmes, tradersand wholesalers covering exchange function, physical function and functionfacilities. At cost of farmers for consumption is Rp 36.9. At the traders marketingcosts incurred are transport cost is Rp 326.1/kg kg and costs of sacks areRp 883.8.Meanwhile, wholesalers unloading marketing spend Rp 80/kg, transportation costsis Rp 207.5/kg and other costs (meals, drinks and cigarettes) amounted Rp 25.9/kg.Meanwhile, marketing efficiency is Rp 25.21 and benefit of Marketing is Rp 736.6 aswell as part of the farmers who received 78.13%.Keywords: marketing, paddy, raja bejamu

TOC : Tinjauan Teori Gusnardi '
PEKBIS Vol 2, No 03 (2010)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Tulisan ini membahas tentang teori kendala (Theory of Constraint). Theory ofConstraint dikembangkan oleh Goldratt and Cox untuk membantu para manajerdalam meningkatkan profitabilitas perusahaan secara keseluruhan. Teori inimemfokuskan perhatian manajer pada kendala atau inefisiensi yang menghambatatau memperlambat proses produksi. Gagasan utama dari teori kendala ini adalahbahwa organisasi perusahaan akan dapat berhasil sesuai dengan tujuan yang telahditetapkan dilakukan dengan cara memaksimumkan tingkat keluaran atau outputperusahaan secara keseluruhan. Teori ini juga dapat mengarahkan para manajersuatu unit organisasi pada percepatan bahan baku produk yang dibeli diprosesmenjadi produk akhir (barang jadi) dan diserahkan kepada pelanggan.

PENGARUH FAKTOR PRIBADI DAN KEPUASAN KERJA TERHADAP KINERJA PEGAWAI NEGERI SIPIL Wa Ode Zusnita Muizu; Aji Komarudin
PEKBIS Vol 10, No 2 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The organization is a collection of coordinated individuals in a structure to realizeorganizational goals. Organizational performance can be realized, if all elementswithin the organization are well coordinated and integrated, according to theirfunction and role. One of the determinants of the achievement of organizational workis the realization of employee performance within the organization. Elements thatsupport employee performance improvement in this study are personal factors andjob satisfaction. Pre-survey results show that employee attitudes are still notupholding trust and commitment in performing tasks, the number of public attentionto the ability of employees who are less responsive, and the number of employeesabsent. This study aims to find out (i) to know and analyze: (i) description ofpersonal factors, job satisfaction, and employee performance, Regency / City WestJava Provincial Offices, (ii) personal factors influence and job satisfaction onemployee performance dnas -department at the District Level / City of West JavaProvince, either partially or simultaneously. The research method used is descriptivesurvey and explanatory survey. Hypothesis in this research is tested by usingStructural Equation Model, while for data processing using LISREL 8.72 program.The results of the first hypothesis testing showed that personal factors andemployee satisfaction affect partially and simultaneously on employee performance.Thus, the better the condition of personal factors of employees, employee jobsatisfaction is also increasing, it will be more optimal achievement of performanceemployees of the Office of West Java Province.

Page 13 of 27 | Total Record : 262

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

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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

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Contact Name
Mifta Rizka

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mifta.rizka@lecturer.unri.ac.id

Phone
+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
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Riau

INDONESIA