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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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DAMPAK KETERAMPILAN DASAR MENGAJAR GURU EKONOMI AKUNTANSI TERHADAP MOTIVASI BELAJAR SISWA SMK DI KOTA PEKANBARU Rina Selva Johan; Hendripides '
PEKBIS Vol 8, No 1 (2016)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The basic skills in teaching is a very important component because a teacher willknow the condition of their students and do actions that can make students moreenthusiasm in learning. The purpose of this research was determine impact thebasic skills of Economic-Accounting’s teacher for student’s motivation and howmuch impact the basic skills of Economic-Accounting teachers to vocationalstudent’s motivation in Pekanbaru city. The benefits of this research is to improvethe quality of learning for teachers and increase learning motivation for students.The population of this study is all teachers of Economic-AccountingTeachers ofVocational School in the Pekanbaru city, which consists of 54 teachers. The maininstruments used to collect data was a questionnaire, then the data were analyzedusing percentage formula, to determine whether there is the impact of basic skillsteaching to student’s motivation from used Chi Square approach. The resultsshowed a 57% (31 respondents) of respondents have good basic skills teaching.While 52% (28 students) have a good motivation to learn. Basic skills in teach havean impact to studentss motivation. This is evidenced by the results of statistical teststhat the t-test (4.905) > t-table (0.360).Key words: Teaching Basic Skills, Motivation

PENGARUH DESENTRALISASI, KETIDAKPASTIAN LINGKUNGAN DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL Desmiyawati '
PEKBIS Vol 2, No 03 (2010)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Penelitian ini bertujuan menguji bagaimana pengaruh tidak langsung desentralisasidan ketidakpastian lingkungan terhadap kinerja manajerial dengan menggunakansystem akuntansi manajemen sebagai variabel intervening. Populasi penelitian iniadalah seluruh perusahaan perbankan yang ada di Pekanbaru. Sampel penelitianadalah para manager fungsional seperti manager kredit, manager keuangan,manager personalia dan kepala bagian setingkat manager perusahaan perbankantersebut. Pengumpulan data penelitian dilakukan dengan cara mengirimkankuisioner kepada manager perusahaan perbankan tersebut. Jumlah kuisioner yangdikirim sebanyak 100 kuisioner. Jumlah yang kembali dan dapat digunakan dalampenelitian sebanyak 50 kuisioner.Pengujian data penelitian dilakukan denganregresi berganda yang diperluas dengan path analysis. Daripengujianyangdilakukan terhadap hipotesis penelitian diperoleh hasil bahwa desentralisasiberpengaruh positif dan signifikan terhadap kinerja manajerial melalui penggunaansistem akuntansi manajemen dalam pengambilan keputusan. Sementaraketidakpastian lingkungan tidak berpengaruh terhadap kinerja manajerial melaluipenggunaan sistem akuntansi manajemen dalam pengambilan keputusan.

THE EFFECT OF EXPERIENCE AUDIT, AUDITOR’S PROFESSIONALISM AND OBEDIENCE PRESSURE ON AUDIT JUDGMENT WITH TASK COMPLEXITY AS MODERATION (STUDY ON BPK RI RIAU PROVINCE REPRESENTATIVE) Miftarahma Miftarahma; Amir Hasan; Andreas Andreas
PEKBIS Vol 10, No 2 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The objective of this study is to investigate the effect of Experience Audit, Auditor’sProfessionalism and obedience pressure on audit judgment with task complexity asmoderation. The population are auditors on BPK RI Riau Province Representative.Total sampling was used as sampling method, it was obtained 54 auditors assamples. Statical method used to test research hypothesis is using moderatedregression analysis (MRA). The result showed experience audit did not effect onaudit judgment, while auditor’s professionalism have effect on audit judgment andobedience pressure have effect on audit judgment, also found that task complexitydoes not moderates the effect of experience audit on audit judgment, while taskcomplexity moderates the effect of Auditor’s Professionalism on audit judgment andtask complexity moderates the effect of Obedience Pressure on Audit Judgment.

PENGARUH SEKTOR EKONOMI TERHADAP PENDAPATAN ASLI DAERAH PROVINSI RIAU Riadi Armas; Dian Alfira Kasmita
PEKBIS Vol 6, No 1 (2014)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Salah satu indikator kemajuan perekonomian suatu daerah dapat dilihat dariperkembangan Produk Domestik Regional Bruto (PDRB). PDRB memperlihatkanbesarnya produksi yang telah diciptakan oleh masing-masing sektor ekonomi padatahun tertentu. Semakin tinggi PDRB yang dihasilkan pada masing – masing sektor,maka akan semakin besar pula kontribusi sektor tersebut terhadap perekonomiandaerah. Oleh karena itu, penelitian ini bertujuan untuk mengetahui pengaruh sektorekonomi (migas dan non migas) terhadap Pendapatan Asli Daerah (PAD) ProvinsiRiau dari tahun 1990 hingga 2011. Jenis data yang digunakan dalam penelitian iniadalah data sekunder berupa data PDRB sektor ekonomi dan laporan realisasipendapatan asli daerahProvinsi Riau yang terdapat pada Badan Pusat Statistik(BPS) Provinsi Riau. Metode statistik yang digunakan untuk menguji hipotesispenelitian adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwasektor ekonomi tanpa migas berpengaruh signifikan terhadap Pendapatan AsliDaerah (PAD) Provinsi Riau, meskipun tidak setinggi pada pertumbuhan ekonomimigas. Terutama dari sektor pertambangan, sektor bangunan, sektor pengangkutandan sektor jasa –jasa. Hasil penelitian ini juga menunjukkan bahwa sektor ekonomimigas berpengaruh signifikan terhadap Pendapatan Asli Daerah (PAD) ProvinsiRiau, terutama pada sektor pertambangan, sektor industri pengolahan, sektorperdagangan, hotel dan restoran, dan sektor pengangkutan dan komunikasi.Kata kunci :Sektor ekonomi, pendapatan asli daerah.

FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Rokan Hulu) Reynaldi Riantiarno; Nur Azlina
PEKBIS Vol 3, No 03 (2011)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Tujuan dari penelitian ini adalah untuk menganalisis faktor-faktor yangmempengaruhi akuntabilitas kinerja instansi pemerintah yang terdiri dari pengaruhpenerapan akuntabilitas keuangan dan ketaatan pada peraturan perundangan.Metode penelitian yang digunakan adalah metode penelitian deskriptif denganpendekatan survey. Hasil pengujian hipotesis menunjukkan bahwa hipotesis keduaditerima, sedangkan untuk hipotesis pertama ditolak. Hal ini memberikan gambaranbahwa ketaatan pada peraturan perundangan berpengaruh terhadap akuntabilitaskinerja instansi pemerintah dengan nilai signifikansi sebesar 0,038. Sedangkanuntuk variabel penerapan akuntabilitas keuangan tidak berpengaruh terhadapakuntabilitas kinerja instansi pemerintah.

PENGARUH AUDIT TENURE, KOMPLEKSITAS OPERASI PERUSAHAAN, KUALITAS DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR EKSTERNAL SEBAGAI VARIABEL MODERASI Habibullah Azzuhri; Kamaliah Kamaliah; M. Rasuli
PEKBIS Vol 11, No 2 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to examine the effect of audit tenure, the complexity of companyoperations, quality and audit opinion on audit report lag with specialization ofexternal auditor industries as a moderating variable. The samples were determinedby purposive sampling method where 90 manufacturing companies were used assamples. The total sample is 450 companies. The data source used in the study issecondary data. Data analysis for hypothesis testing using Multiple RegressionAnalysis. The results of this study shows that the variable complexity of companyoperations, quality and audit opinion have a significant effect on audit report lag andaudit tenure does not significantly influence audit report lag. The complexity of thecompany's operations and audit opinion has a significant effect on the audit reportlag moderated by the industry of external auditors and there is no influence of audittenure and audit quality on audit report lag which is moderated by the industry'sexternal auditor specialization. Keywords: Audite report lag, tenure audit, complexity of company operations, auditquality, audit opinion and specialization of industrial external auditors.

ANALYSIS FUNCTION AND EFFICIENCY MARKETING OF ONION (Allium Ascalonicum) AT SUNGAI GERINGGING VILLAGE KAMPAR KIRI DISTRICK IN KAMPAR REGENCY Ermi Tety; Eliza '; Rista Hardi Priyana
PEKBIS Vol 7, No 3 (2015)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The objectives of this research were to 1). Know the function, channel and marketing agencies onion. 2). Analyze costs, margins, profibality, efficiency and the share of the farmer. This study usues survey, sampling was done by purposive sampling of 30 samples onion farmers at Sungai Geringging Kampar Kiri districk in Kampar regency. Taking sample of trader used snowball sampling by following marketing channel. The outcome of this research indicated the function-function of onion marketing at Sungai Geringging such as buy function, sale function, clean function, storage function, transportation function, standardization function, risk tackling function, market information function and financial capital function. The most efficient channel is channel 1, starting from farmer – trader of collector – trade of retailer – consumen. Total cost of marketing collector is Rp 416,67/kg and trade of retailers is Rp 153,02/kg. Marketing margins is Rp 3.166,67/kg, total profit is Rp 2.596,98/kg, the efficiency is 2,46% and the share of the farmer is 86,33%.Keywords: Marketing, function, channel, margins, efficiency.

PENGARUH SENSITIVITY TO MARKET RISK, KUALITAS ASET, DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN (Pada BPD di Indonesia Sebelum dan Setelah Otonomi Daerah) AMIR HASAN
PEKBIS Vol 2, No 02 (2010)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Tujuan penelitian ini adalah untuk mengetahui pengaruh sensitivity to sarket risk,kualitas aset, dan likuiditas terhadap kinerja keuangan pada Bank PembangunanDaerah (BPD) di Indonesia.Penelitian ini merupakan penelitian explanatory,dengan unit penelitian semua (populasi) Bank Pembangunan Daerah di Indonesia.Berdasarkan data Bank Indonesia terdapat 26 Bank Pembangunan Daerah diIndonesia. Pengumpulan data dilakukan dengan menggunakan data sekunderberupa laporan keuangan publikasi Bank Pembangunan Daerah seluruh Indonesiadari tahun 1996 sampai tahun 2005 (selama 10 tahun). Laporan keuangan diperolehdari Kantor Pusat Bank Indonesia dan Biro Riset Info Bank. Alat analisis yangdigunakan untuk menguji hipotesis adalah analisis jalur (path analysis) danStructural Equation Modeling (SEM). Tipe penelitian yang digunakan adalahhubungan kausal dengan menggunakan sensus dan pengumpulan data sekunderdan analisis data dilakukan melalui model persamaan struktural (SEM). Hasilpenelitian ini menunjukkan bahwa : 1) variabel sensitivity to sarket risk baik sebelummaupun setelah otonomi daerah menunjukkan hasil yang berbeda, sebelumotonomi daerah tidak berpengaruh signifikan terhadap kinerja keuangan, sedangkansetelah otonomi daerah berpengaruh signifikan; 2) variabel kualitas asetberpengaruh signifikan terhadap kinerja keuangan sebelum otonomi daerah,sedangkan setelah otonomi daerah tidak berpengaruh signifikan; 3) variabellikuiditas sebelum otonomi daerah berpengaruh signifikan terhadap kinerjakeuangan, dan setelah otonomi daerah tidak berpengaruh signifikan.

ANALISIS TINGKAT PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP KONSEP DASAR AKUNTANSI (STUDI EMPIRIS PADA MAHASISWA AKUNTANSI DI UNIVERSITAS INTERNASIONAL BATAM Dian Efriyenti
PEKBIS Vol 9, No 3 (2017)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

In this research, the researcher tries to investigate from the Analysis of AccountingStudent's Level of Understanding on Basic Concepts of Accounting (Empirical Studyon Accounting Students at International University of Batam) With the foundation asthe guidance of all accounting practices and theories will be easily implemented.Butthe fact that accounting education has been taught In college is impressed asknowledge that only oriented to the mechanism in general, very much different whencompared with the practice faced in the field.The basic material about the basicconcepts of accounting that must be mastered by accounting students in accountingintroductory courses, namely understanding of assets, liabilities , And equity, thestudents are expected to understand all the problems that will be encountered inaccounting.The result of this study states that there is no difference to theunderstanding of assets, liabilities and Equity between students coming from SMKmajoring in Accounting, SMA IPS and SMA IPA which shows that the background ofupper middle education does not trigger different understanding of the threeconcepts.

PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSI DAN KECERDASAN SPIRITUAL TERHADAP KINERJA KARYAWAN PT. ANGKASA PURA II CABANG SSK II PEKANBARU Rio Marpaung; Citra Rumondang
PEKBIS Vol 5, No 3 (2013)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This research aims to identify and analyze the influence of intellectual intellegence,emotional intellegence and spiritual intellegence against employee’s performance atPT.Angkasa Pura II Branch of Sultan Syarif Kasim II Airport Pekanbaru. Thisresearch uses 74 people of sample which selected pursuant to of stratified simplerandom method. Research variable consist of intellectual intellegence, emotionalintellegence, and spiritual intellegence as independent variable, and also employeesperformance as dependent variable. The method of analysis used validity andreliability test, quantitative descriptive analysis method, partial and simultaneousanalysis (multiple liniar regression analysis with SPSS version 17.0).From theresult of this research, the simultaneous regression test showed that all theindependent variables had a significant influence on employee performancevariable. And partial regression test showed that variable partial intellectualintellegence, emotional intellegence, and spiritual intellegence have a significantinfluence on employee performance. Emotional intellegence have strongestinfluence to performance improvement. Analysis of the coefficient determination2produce value adjusted R = 0,619. This means that 61,9% change in the level ofinfluence employee performance is explained by change in the intellectualintellegence, emotional intellegence, and spiritual intellegence. While the remaining38,1% influenced by other variables which not examined in this research.Keywords: Intellectual Intellegence, emotional intelligence, spiritual intelligence,employee performance

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Home Page

OAI Link

Editorial Team

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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

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