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 262 Documents
PENGARUH PENGETAHUAN ANGGOTA DEWAN TENTANG ANGGARAN TERHADAP PENGAWASAN KEUANGAN DAERAH DENGAN VARIABEL MODERATOR PARTISIPASI MASYARAKAT DAN TRANSPARANSI KEBIJAKAN PUBLIK Faisal '; Yusri Hazmi; Ali Imran; Aryati '
PEKBIS Vol 6, No 1 (2014)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (97.296 KB) | DOI: 10.31258/pekbis.6.1.46-54

Abstract

Penelitian ini meneliti tetang pengaruh pengetahuan dewan tentang anggaranterhadap pengawasan keuangan daerah dengan variabel moderator partisipasimasyarakat dan transparansi kebijakan publik. Dalam penelitian ini, metodepegumpulan data yang digunakan adalah dengan melakukan survey terhadapseluruh populasi penelitian yang berada di DPRK Aceh Timur, Langsa dan AcehTamiang. Kemudian yang menjadi unit analisis adalah anggota dewan yangmembidangi komisi anggaran. Metode pengumpulan data yang dilakukan denganmenggunakan kuosioner yang kemudian dianalisis menggunakan regresi berganda.Hasil pengujian menunjukkan bahwa ; pertama, pengetahuan dewan tentanganggaran berpengaruh positif terhadap pengawasan keuangan daerah, keduainteraksi pengetahuan dewan tentang anggaran dan partisipasi masyarakatberpengaruh positif terhadap pengawasan keuangan daerah, dan ketiga interaksiantara pengetahuan dewan tentang anggaran dan transparansi kebijakan publikberpengaruh positif terhadap pengawasan keuangan daerah.Kata kunci :Pengawasan keuangan daerah (APBD), pengetahuan dewan tentanganggaran, partisipasi masyarakat, transparansi kebijakan publik.
ANALISIS KEPUASAN MAHASISWA TERHADAP KUALITAS PEMBELAJARAN DOSEN PROGRAM STUDI PENDIDIKAN EKONOMI FKIP UNIVERSITAS RIAU Suarman '; Sumarno '; Arum '
PEKBIS Vol 3, No 03 (2011)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (100.643 KB) | DOI: 10.31258/pekbis.3.03.%p

Abstract

This study aims to determine the level of student satisfaction in teaching andlearning in Teacher Training and Education Economics Education Studies ProgramUniversity of Riau. In addition to knowing which variables to give satisfaction to thestudent and the strategic implications of research results in order to increase studentsatisfaction in the future? In this study the respondents are 90 students forEconomic Education based quotas layered random method from each stratum /force taken the same amount as the sample that is force 2007.2008, and 2009.While the determination of the respondents use the lottery (random). Methods ofdata collection in this study using questionnaire and analytical techniques used toprocess the data is the technique of importance-performance analysis (Importance-Performance Analysis).The results showed that the level of student satisfaction FKIPEconomics Education Studies Program University of Riau as a whole includingclassification quite satisfied. This is reflected by the analysis match between thelevel of implementation of learning by the faculty with the level of student interestyield of 68.88%. Of 35 variables analyzed then there are 12 (twelve) variables thathave not been giving satisfaction and 18 (eighteen) variable is already showingsatisfaction. Strategic implications of research results to improve student satisfactionis to give priority to the variables that according to the student to have such highinterest rates, the schedule of consultations provided by the Economics EducationStudies Program faculty, lecturers return answer sheets UTS values and UAS,lecturer announces exam results timely, and professors pay attention to theprogress of students, lecturers understand the learning difficulties faced by students,and faculty foster student interest and enthusiasm in learning. Variables that havegiven such satisfaction, a lecturer at the first lecture describes the topics that matterwill be studied for one semester, a lecturer at the first lecture describes the contractteruberkaitan lecture about lecturing system, materials, perunjukan or reference,rules and forms of job evaluation systems, lecturers over matter courses, lecturersare able to explain properly, the assessment standards provided by the lecturers,lecturers use the media / learning aids that fit and attractive (sepert OHP, using theLCD, film, or images, etc.), and lecturer use language and how to communicate aclear, attractive, easily understood, and good and right.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.905 KB) | DOI: 10.31258/pekbis.11.2.109

Abstract

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.
HAMBATAN YANG DIHADAPI GURU EKONOMI SMA DALAM IMPLEMENTASI KURIKULUM 2013 DI KOTA PEKANBARU Gani Haryana; Gimin Gimin
PEKBIS Vol 7, No 2 (2015)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (70.836 KB) | DOI: 10.31258/pekbis.7.2.146-151

Abstract

Tujuan kegiatan penelitian ini adalah untuk (1) mengidentifikasi kendala yangdihadapi guru Ekonomi SMA dalam mengimplementasikan Kurikulum 2013 dan (2)mengidentifikasi kebutuhan guru Ekonomi SMA untuk mengatasi kendala yangdihadapi dalam mengimplementasikan Kurikulum 2013.Populasi dalam penelitian iniadalah guru Ekonomi SMA Negeri di Pekanbaru, baik yang sudah melaksanakanKurikulum 2013 sejak tahun 2013 dan yang melaksanakan Kurikulum 2013 sejaktahun 2014. Sampel penelitian diambil sebanyak 14 responden yaitu mewakili setiapSMA Negeri di Pekanbaru, dimana setiap SMA diambil sampel satu guruEkonomi.Rancangan penelitian ini berbentuk deskriptif kuantitatif. Jenis data yangdiperlukan dalam penelitian ini adalah data primer.Data dikumpulkan dengan teknikwawancara dan observasi. Untuk menganalisis data digunakan teknik deskriptifkuantitatif. Hasil penelitian ini menunjukkan (1) Seluruh responden memilikikomitmen untuk menerapkan Kurikulum 2013 dengan sungguh-sungguh, (2) seluruhresponden pernah mengikuti pelatihan kurikulum 2013, (3) sebagian respondenmasih merasakan kesulitan dalam menerapkan kurikulum 2013, (4) kesulitanterbesar yang dihadapai responden adalah penerapan penilaian otentik yang harusdilakukan, (5) penyiapan media pembelajaran dalam rangka menghadirkan faktadalam penerapan pendekatan saintifik masih dikeluhkan oleh sebagian besarrespondenKata kunci : Hambatan, implementasi, kurikulum 2013
PERANAN TOTAL QUALITY MANAJEMEN (TQM) DALAM MENINGKATKAN DAYA SAING Al Azhar A
PEKBIS Vol 2, No 01 (2010)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (65.989 KB) | DOI: 10.31258/pekbis.2.01.%p

Abstract

Tulisan ini membahas tentang Total Kualitas Manajemen, dalam era perdaganganbebas dimana setiap negara wajib membuka pintu perdagangannya lebar-lebar,kunci untuk tetap bertahan dan bisa bersaing adalah kualitas dari hasil produksiyang dihasilkan. Perusahaan yang mampu untuk meningkatkan kualitas produksecara terus-menerus dan bisa diterima konsumen akan menjadi pemenang dalamera persaingan dunia. Total Quality Management (TQM) adalah paradigma baruyang berusaha untuk memaksimumkan daya saing perusahaan melalui peningkatanyang terus-menerus atas produk, jasa, manusia, proses dan lingkungan organisasi.
FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA PERBANKAN SUATU STUDI PADA BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA Liviawati Liviawati; Rita Wiyati
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 (103.101 KB) | DOI: 10.31258/pekbis.9.3.231-240

Abstract

A bank that has good management if the bank can show a good performance in thisregard is reflected by how big the bank's ability to generate profits or profitability. PTBank TBK jewel reported poor performance in the first half of 2016 with a net loss ofRp 835.67 billion or Rp 65 per share when compared to the performance in the firsthalf of 2015 and the net profit was 837.31 billion or Rp 70 per share, Bank Mandiri,one of the largest state banks in Indonesia through the same thing. Independentbank profits decreased by 25.7%, PT Bank Mega TBK recorded a relatively flatperformance in the first half of 2016. Net income issuers coded mega bankdecreased by 2.71% to 539 billion. PT national pension T BK savings bank (theBank) reported net income declined 6.9% to 1.75 trillion at the end of last yearcompared to the previous year of 1.88 trillion. PT Bank Artha Graha InternationalTbk is still weak in the first three months of 2016. This can be seen from the bank'snet profit INPC issuers coded these fell 33.33% to 32.28 billion, The aim of thisstudy was to examine the effect of capital to bank runs, to test the effect of liquidityon the banks' performance, to test the effect on the performance of bank profitabilityand to test the effect of buying power on the performance of the bank. The analyticaltool used in processing the data in this study using multiple regression statisticalanalysis. Based on the results of the statistical test of the obtained results, to bepartial test result that capital or liquidity or profitability or risk or purchasing powerdoes not affect the profitability (in this case measured by ROA). But based on thesimultaneous test of the obtained results that capital, liquidity, profitability, risk andGDP effect on profitability (ROA).
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENAWARAN DAN PERMINTAAN BERAS DI PROVINSI RIAU Partini '; Suardi Tarumun; Ermi Tety
PEKBIS Vol 5, No 3 (2013)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (110.416 KB) | DOI: 10.31258/pekbis.5.3.170-178

Abstract

The purpose of this research is to analyze the factors that affect the demand andsupply of rice in Riau Province. The data used is the panel data ..time series from2006 until 2010 and cross section from each district/city except Pekanbaru andKepulauan Meranti. The data analyzed used simultaneous equation 2SLS method.The research result showed that all structural equation models have signs in2accordance economic criteria. Determinant coefficient (R ) from 0.33 until 0.99 andF value from 5.38 until 3,320.10. The rice supply affacted by year end stock ofBulog, import and rice production. While the results of the structural equation are (1)The planted area affected by grain price, palm oil price and lagged of planted area,(2) The harvest area affected by planted area, intensification area, and laggedharvest area, (3) The grain price affected by rice marketing margin, the governmentprice purchase and price of rice retail, (4) Productivity affected by fertilizerapplication, grain price and lagged productivity, (5) Fertilzer application affected byintensification area, (6) Bulog procurement affected number of population andlagged Bulog procurement (7) Seller procurement affected by number of populationand rice demand (8) .. affected by price of rice retail and Bulog procurement (9)Price of rice retail affected by world price, grain price and lagged of price of riceretail (10) Rice demand affected by price of rice retail and number of population.Keywords : Rice, simultaneous, 2SLS
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN (Pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia) Kirmizi Ritonga; Jessica Andriyanie
PEKBIS Vol 3, No 02 (2011)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (138.383 KB) | DOI: 10.31258/pekbis.3.02.%p

Abstract

This study examines empirical proof and analyzes the Value Added IntelectualTMCoefficient (VAIC ) for measuring the value-based performance of Indonesian 51corporations listed in Indonesian Stock Exchange which are included in LQ45 forthree years, 2007 to 2009. Annual reports,in terms of profit and loss and balancesheet reports of the corporations included in LQ45 related to the relevant timeperiod, were used to acquire the data target. A review is conducted of internationalliteratures on intelectual capital with specific reference to literature which reviewsTMmeasurement techniques and tools, and the VAIC method is applied to analyzethe data of Indonesian corporations listed in Indonesian Stock Exchange for threeyears of time period. The results of the study were there were the significant effect ofValue Added Capital Employed and Value Added Human Capital on Earning Pershare. Contradict result has been happened in this study that there were not effectof Strutural Capital Value Added on Earning Per Share. It means that whatever thecapital used in the corporations which is not effect on the performance achievedcorporations included on the LQ45.
Analisis Pengaruh Good Corporate Governance, Corporate Social Responsibility dan Ukuran Perusahaan Terhadap Nilai Perusahaan (Studi Pada Perusahaan Perbankan Di Bursa Efek Indonesia) Musfialdy Musfialdy
PEKBIS Vol 11, No 1 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.943 KB) | DOI: 10.31258/pekbis.11.1.%p

Abstract

The aim of this research is to analysis the effect of Good Corporate Governance,Corporate Social Responsibility and Firm Size toward Firm Value in Indonesia StockExchange Period 2013-2015. Population on this research includes bankingcompanies in Indonesia Stock Exchange Period 2013-2015. This research usedpurposived sampling as its sampling techniques. This research used secondarydata. Data collection technique of this research used was documentation method.Analysis method that used of this research was multiple regression analysis. Basedon the hypothesis testings, this research concludes: 1) Managerial ownership has nosignificant effect on Firm Value. This indicates that the growth of the number ofshares owned by the management company have no significant impact on the Firm.2) Corporate social responsibility has no significant effect on Corporate Value. Thisindicates that aspects of CSR activities have no significant impact on the FirmValue. 3) Firm size has a significant negative effect on Corporate Value. Thisindicates that the growth of total assets owned by the company has a verysignificant impact on the high value of the company in the eyes of investors.
IMPLEMENTASI DESAIN SISTEM AKUNTANSI KOPERASI SEKOLAH DALAM PEMBELAJARAN MATA KULIAH AKUNTANSI KOPERASI PADA PROGRAM STUDI PENDIDIKAN EKONOMI FKIP UNIVERSITAS RIAU Gani Haryana '; R.M. Riadi ' '; Ngadlan ' '
PEKBIS Vol 7, No 1 (2015)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.191 KB) | DOI: 10.31258/pekbis.7.1.46-57

Abstract

Penelitian ini bertujuan (1) melakukan uji validasi instrumen praktik akuntansikoperasi sekolah, (2) mengidentifikasi kesulitan belajar akuntansi koperasi sekolahbagi mahasiswa Pendidikan Ekonomi FKIP Universitas Riau. Penelitian inimerupakan penelitian pengembangan atas rancangan system akuntansi yang telahdikembangkan sebelumnya.Rancangan system akuntansi tersebut dikembangkandalam pembelajaran atau dalam kurikulum mata kuliah Akuntansi Koperasi.Subyekpenelitian ini adalah mahasiswa Program Studi Pendidikan Ekonomi Yangmengambil mata kuliah Akuntansi Koperasi I pada semester ganjil tahun ajaran2014-2015 yang berjumlah 34 mahasiswa.Hasil penelitian ini menunjukkan (1)mahasiswa terbantu mempermudah pemahaman akuntansi koperasi sekolahdengan disediakan lembar dokumen dan lembar kerja dari system yang telahdirancang sebelumnya, (2) mahasiswa tidak awam dalam mengerjakan system yangtelah disediakan, (3) mahasiswa tidak mengalami kendala yang berarti dalammengerjakan transaksi keuangan yang telah disediakan kedalam system yang telahterasedia,Kata kunci :Implementasi, pembelajaran akuntansi, koperasi sekolah