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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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ETIKA & PROFESIONAL AKUNTAN PUBLIK Mudrika Alamsyah Hasan
PEKBIS Vol 1, No 03 (2009)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Tulisan ini menguraikan tentang etika profesi akuntan publik yang merupakankarakteristik dari suatu profesi yang membedakan dengan profesi yang lain danyang berfungsi mengatur tingkah laku para anggotanya. Profesi akuntan publik saatini tengah menghadapi berbagai sorotan tajam dari masyarakat, terlebih setelahterungkapnya kasus manipulasi yang dilakukan perusahaan Enron yang merupakantonggak pemicu terjadinya krisis kepercayaan dalam profesi akuntan. Tulisan inidifokuskan terutama untuk menjawab bagaimana peranan etika profesi dalammeningkatkan kepercayaan masyarakatterhadap profesi akuntan publik.profesional bagi akuntan publik adalah prilaku untuk bertanggung jawab terhadapprofesinya, diri sendiri, peraturan, undang-undang, klien, dan masyarakat termasukpara pemakai laporan keuangan.

PENGARUH MOTIVASI BELAJAR, BUDAYA SEKOLAH, DAN GAYA BELAJAR TERHADAP PRESTASI BELAJAR SISWA SMP METTA MAITREYA PEKANBARU Mailiza Amalia
PEKBIS Vol 9, No 2 (2017)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The study aims to determine the effects of learning motivation, school culture, andlearning styles to students’ achievement at SMP Metta Maitreya Pekanbaru. Thisresearch is using descriptive method with quantitative approach. The population ofthe study were junior high school students at Metta Maitreya Pekanbaru. The wholetotal of students in this school is 167 people with a total sample of 118 peopleselected minimum sampling techniques. Data were obtained from observation andresearch by distributing questionnaires to the respondents. Data were analyzedusing mean scores and statistical analysis with multiple linear regression. Againstthe instrument to test the validity and reliability by using Cronbach alpha formula.The results showed that: (1) a significant difference between learning motivationtowards student achievement with t value 6.302 sig. <0.05. (2) there is a significantrelationship between school culture on student achievement with t value 8.621 sig.<0.05. (3) there is no significant relationship between learning styles to studentachievement with t value 0.772 sig. > 0.05. (4) there is a significant influencebetween learning motivation, school culture, and learning styles to studentsachievement at SMP Metta Maitreya Pekanbaru with regression equation Y = 5.075+ 0,791X1 + 1,105X2 + 0,113X3 + εn. From the results of F value is 65.507 with sig.<0.05 and a large coefficient of influence together amounted to 63.3%. From theseresults, it can be concluded that students' motivation is balanced with the junior highschool policy in implementing the culture of the school in the school learningenvironment and learning styles students that can improve students’ achievement.

PENGARUH AUDIT LAG, PROFITABILITAS, DAN KUALITAS AUDIT TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN WHOLESALE DAN RETAIL TRADE LISTING DI BEI PERIODE 2010-2012 Al Azhar A; Hardi '; Ricky Rusydi Satriawan
PEKBIS Vol 6, No 2 (2014)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The financial report users need valid information as based a primary decision.Auditor has responsibility to assess the ability of company to continue its businessactivity. Going Concern Audit Opinion is the opinion issued by auditor to evaluatewhether the company can maintain its ability in the future or not. This research isaimed to analyze Audit Lag impact, Profitbility, Quality Audit of audit to GoingConcern Audit Opinion. The sample is choose with sampling purpose technique.The population is all the wholesale and retail trade companies that are registered inIndonesian Stock Exchange since 2010-2012. Hypothesis testing use logisticregression. The result of testing, Quality Audit variable is significantly took effect toGoing Concern Audit Opinion acceptance. While Audit Lag and Profitability variablehave no significantly impact to going Concern Audit Opinion.Keywords: going concern audit opinion, audit lag, profitability, quality audit.

PENGARUH CAMEL TERHADAP SIZE PADA BANK YANG LISTING PADA BURSA EFEK INDONESIA Ngadlan '; R M Riadi
PEKBIS Vol 2, No 03 (2010)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Tujuan penelitian adalah untuk mengetahui faktor yang dominan pada CAMELterhadap Size pada bank yang listing pada bursa efek Indonesia (BEI), teknikanalisis data yang digunakan adalah analysis regresi liniear berganda.Hasilpenelitian yang diperoleh berdasarkan uji F pada signifikansi 0,001< 0,05 berartisecara bersama-sama semua variabel bebas berpengaruh terhadap CAMEL. Padavariabel ROA, terlihat bahwa koefisien regresi untuk variabel ini berpengaruhterhadap Size adalah sebesar 0,014. Dari hasil t hitung CAR jika dibandingkan dengant tabel maka diketahui bahwa t hitung (3,225) > t tabel (2,093) yang berarti bahwa Hoditolak atau terdapat hubungan signifikan antara CAR terhadap struktur ROA. Darihasil t hitung NPL tersebut jika dibandingkan dengan t tabel maka diketahui bahwa t hitung(-2,651) > t tabel (2,093) yang berarti bahwa Ho ditolak atau terdapat hubungansignifikan antara NPL terhadap struktur ROA. Karena t hitung NIM (3,676) > t tabel(2,093) maka Ho ditolak atau maksudnya bahwa antara NIM dan ROA terdapathubungan yang signifikan. Karena t hitung BOPO (10,436) > t tabel (2,093) maka Hoditolak atau maksudnya bahwa antara BOPO dan Size terdapat hubungan yangsignifikan. Karena t hitung LDR (-1,168) < t tabel (2,093) maka Ho diterima ataumaksudnya bahwa antara ROA dan LDR tidak terdapat hubungan yang signifikan.Dari hasil t hitung GWM jika dibandingkan dengan t tabel maka diketahui bahwa t hitung(0,063) < t tabel (2,093) yang berarti bahwa Ho diterima atau tidak terdapat hubungansignifikan antara GWM terhadap struktur ROA.

ANALISIS PENDAPATAN AGROINDUSTRI TAHU SUMEDANG “STUDI KASUS AGROINDUSTRI TAHU SUMEDANG BAPAK OSMANDRI” DI DESA TANAH MERAH KECAMATAN SIAK HULU KABUPATEN KAMPAR Elly Willy Sidabutar; Ermi Tety; Suardi Tarumun
PEKBIS Vol 10, No 2 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The research is aimed to determine (1) the production and marketing process ofsumedang raw tofu and sumedang fried tofu Mr. Osmandri agroindustry, (2) the totalproduction costs and income of sumedang raw tofu and sumedang fried tofu Mr.Osmandri agroindustry, (3) efficiency and the value added of sumedang raw tofuand sumedang fried tofu Mr. Osmandri agroindustry. The research result shows that(1) the profit of this agroindustry is Rp.27.317.339 in a month, (2) R/C Ratio value ofsumedang raw tofu is 1.46 and sumedang fried tofu is 1.29, the Break Event Pointvalue is obtained when producing 50.439 pcs sumedang raw tofu and selled 13.123pcs sumedang fried tofu, (3) The value added of sumedang raw tofu is Rp.7765/kgwith value added ratio 33,4% and the value added sumedang fried tofu isRp.115,67/pcs with value added ratio 17,4%.

EVALUASI PROGRAM PEMBERDAYAAN MUSTAHIK “TERNAK KAMBING ETAWA MUARA FAJAR” PADA BAZ KOTA PEKANBARU Devi Megawati '
PEKBIS Vol 6, No 3 (2014)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Zakat does have a very important role in tackling the problem of poverty . However, the most importantis how the amil can create economic empowerment programs are effective and on target. BAZ city ofPekanbaru is the official zakat institutions initiated and confirmed Pekanbaru municipalities establishedsince 2001. In general BAZ Pekanbaru has zakat distribution programs; donation and charity programthat Prosperous Pekanbaru, Pekanbaru Smart, Healthy Pekanbaru, Pekanbaru Care and Piety.Pekanbaru Makmur program is the provision of capital for productive enterprises, have alsoempowerment program which has a companion program. Empowerment programs that include theempowerment of livestock and livestock laying ducks Etawa the focus in this study. This study is anevaluation study that aims to identify the implementation of empowerment programs mustahik Etawacattle in the field , both the process of program implementation and performance of actors , as well asperformance results Identifying livestock development programs mustahik Etawa Muara districtsRumbai dawn . Research results show that mustahik (Etawa livestock beneficiaries ) has beenselected by the City in accordance with the surveyor BAZ SOP ( standard operational procedure ) ,monitoring results to the first portion mustahik goats can breed goats were given so that the number isstill growing and mentoring is done intensively . However, in monitoring II decreased number of goatshave died from illness and some are lost stolen. This program can not be said to fail, but becauseit is not an easy process to start something new, and this requires a process and patience.Although there has been no economic impact, but in non-economic lot of benefits that havebeen obtained mustahik .Keywords : Program, evaluation, empowerment, mustahik,and zakat

PENGENDALIAN INTERN DAN EFISIENSI OPERASI (Studi Pada Perusahaan Kelompok Farmasi di BEI) Al Azhar A
PEKBIS Vol 1, No 02 (2009)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Tujuan penelitian ini adalah untuk mengetahui peningkatan efisiensi operasiperusahaan dengan penerapan komponen-komponen pengendalian Intern.Pengumpulan data dilakukan dengan penyebaran kuesioner kepada respondenyaitu perusahaan besar farmasi di Bursa Efek Indonesia. Metode yang digunakandalam penelitian ini adalah metode sensus dan bersifat explanatori. Pengujianhipotesis menggunakan analisis jalur.Hasil penelitian dan pengujian hipotesis menunjukkan bahwa : (1) secarasimultan,penerapan komponen-komponen pengendalian intern meningkat secarakuat dan positif terhadap efisiensi operasi, yaitu apabila komponen-komponenpengendalian intern diterapkan secara efektif maka efisiensi operasi akanmeningkat. (2) sedangkan secara parsial : (a) Lingkungan pengendalian yangditerapkan secara efektif mempunyai pengaruh yang lemah terhadap peningkatanefisiensi operasi; (b) Penerapan penaksiran risiko cukup berpengaruh terhadapefisiensi operasi dengan arah yang negatif; (c) Penerapan aktivitas pengendalianberpengaruh sedang dan negatif terhadap efisiensi operasi; (d) Sistem informasidan komunikasi yang diterapkan secara efektif sangat dominan pengaruhnyaterhadap peningkatan efisiensi operasi ; dan (e) Penerapan pemantauan secaraefektif cukup berpengaruh terhadap peningkatan efisiensi operasi.

KARAKTER KEWIRAUSAHAAN GURU SMA NEGERI KECAMATAN TAMBANG, KABUPATEN KAMPAR Suarman '; D. Ayub '
PEKBIS Vol 9, No 1 (2017)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The character development of entrepreneurship in formal education in line with thenational policy in the field of education, which has prepared the concept ofentrepreneurship-based curriculum for all levels of education. The researchobjective was to assess the entrepreneurial character of teachers SMA NegeriKecamatan Tambang, Kampar district. This is a descriptive quantitative researchconducted by survey. The sample was 114 teachers. Data were collected using aquestionnaire which is based on Likert scale of five options, and the data wereanalyzed using descriptive statistics and statistical inference. This study found thatthe entrepreneurial character of teachers SMA Negeri Kecamatan Tambang,Kampar district viewed by 16 indicators obtained very high value Mean 4, 27 andStandard Deviasi 0.86. Meaning, the entrepreneurial character of teachers has beenvery good, all the indicators are already owned by the teacher with an excellent andvery high, but still needs to be improved by strengthening the entrepreneurialcharacter in the learning activities, with the coaching aspects relating to indicators.The results of this study will be as well as teaching materials and self-improvementof the entrepreneurial character, especially in the educational institution, teachersand students, in order to realize the will of Law Number 20 Year 2003 on NationalEducation System Article 3, which states that the national education serves todevelop skills and character development and civilization of the nation's dignity inthe context of the intellectual life of the nation, aims to develop the potential oflearners to be a man of faith and fear of God Almighty, noble, healthy,knowledgeable, skilled, creative, independent, and become citizens democratic andresponsible.

PENGARUH VARIABEL SOSIAL, EKONOMI, DAN DEMOGRAFIS TERHADAP KEPUTUSAN MOBILITAS ULANG-ALIK TENAGA KERJA KABUPATEN KAMPAR KE KOTA PEKANBARU Edinur Ilham; Tri sukirno Putro; Deny Setyawan
PEKBIS Vol 12, No 3 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to analyze the effect of the difference in wages, job opportunities,education level, age, marital status, number of family, and distance dependentssimultaneously, partially, and the variables that most dominantly influence thedecision to do a roundtrip migration of workers from Kampar to Pekanbaru City. Thedata used in this study are primary data obtained by conducting a direct survey tothe research area and conducting interviews based on a questionnaire that hasbeen compiled to 100 eligible respondents using a logistic regression model. Thelocation of this research is the Kampar-Pekanbaru Border (SPBU before UINSUSKA RIAU), Jalan Garuda Sakti Km 4, the main community access from TapungDistrict, Kampar Regency, Pekanbaru Pandau Trans Metro Terminal (Jl. PandauRaya) which is the main access to Pekanbaru City and Kampar Regency (Siak HuluDistrict). The independent variable in this study is the variable wages, jobopportunities, education level, age, marital status, number of family, and distancedependents, while the dependent variable is the labor decision to do round-tripmigration. The results of the study found that with a significance level of 5%, there isat least one independent variable that is statistically significant in influencing thedependent variable with an LR value of 87.11 and a p-value or prob chi2 <0.05,namely 0.0049. At the 5% significance level the variables of wages, employmentstatus, education, age, and distance in this study partially affect the migration statusvariable (roundtrip), while the marital status variable and the number of dependentsdo not affect the migration status variable (roundtrip). The wage variable is the mostdominant variable that has a significant effect on the decision variable of the returnmobility of workers from Kampar Regency to Pekanbaru City. This can be seen fromthe p-value of this variable compared to other independent variables, which is 0.041.

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

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.

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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

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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
Kota pekanbaru,

Riau

INDONESIA