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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
 1   2   3   4   5 
PENGARUH PERISTIWA POLITIK TERHADAP PERUBAHAN HARGA SAHAM Fenny Trisnawati
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 (146.465 KB) | DOI: 10.31258/pekbis.3.03.%p

Abstract

Stock market has a high risk, especially political risk. Investors also invest theirmoney in foreign country. Therefore political condition needs to be considered byinvestor, because it can affect stock price. Research purpose is to acknowledgeeffect of political event (presidential election) on stock price on LQ 45 group atIndonesia Stock Exchange 2004 and 2009. Research type is verificative andresearch method is explanatory survey. Amount of sample used on presidentialelection 2004 event is 31 companies and on presidential election 2009 event are 45companies. Sample technique purposive sampling. Analysis method used iscompare means one sample t test. Result of this research indicates there`s nodifferent between average abnormal return before and after Republic Indonesiapresidential election event in 2004, but there`s a different between averageabnormal return before and after Republic Indonesia presidential election event in2009. This indicates that Republic Indonesia presidential election event does notimply the market (investor) reaction and not uses by investor as a based on decisionmaking to buy or sell shares.
ANALSIS FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL DI PEMERINTAH DAERAH SE-PROVINSI RIAU (Kota Pekanbaru, Kota Dumai, Kabupaten Rokan Hilir) R. Septian Armel; M. Rasuli; Taufeni Taufik
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 (226.719 KB) | DOI: 10.31258/pekbis.11.2.85

Abstract

This study aims to determine the effect of Organizational Commitment on Accrual-Based Accounting Implementation. Furthermore, this study also examines the role ofHuman Resource Competence, Application of Local Government AccountingStandards (SAPD) and Utilization of SIPKD as mediating the relationship betweenOrganizational Commitment to Accrual-Based Accounting Implementation. Thepopulation in this study are all Regional Device Organization (Organisasi PerangkatDaerah - OPD) in Riau Province which are located in Pekanbaru, Dumai and RokanHilir. The sampling method used in this research is purposive sampling, in order toobtain as much as 113 Regional Device Organization as the sample. This studyused primary data by distributing questionnaires to the head of the accountingdepartment and head of sub-section in each OPD. The statistical method used totest the research hypothesis is Structural Equation Model (SEM) based on PartialLeast Square (PLS) with the help of the WarpPLS 6.0 program. The results of thisstudy prove that organizational commitment did not directly influenced theimplementation of accrual-based accounting, but it influenced the implementation ofaccrual-based accounting through human resource competencies, application ofLocal Government Accounting Standards and utilization of SIPKD.
PENGARUH STRESS KERJA, MOTIVASI, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA TENAGA KEPENDIDIKAN SUATU STUDI KASUS PERGURUAN TINGGI SWASTA DIPEKANBARU Liviawati '; Rita Wiyati
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 (132.423 KB) | DOI: 10.31258/pekbis.7.2.122-135

Abstract

Tujuan penelitian ini adalah untuk menguji seberapa besar pengaruh stres kerja,motivasi, serta gaya kepemimpinan terhadap kinerja Tenaga Kependidikan diPerguruan tinggi swasta diPekanbaru. Penelitian ini dilakukan diPekanbaru yaitudiUniversitas Islam Riau (UIR), Universitas Abdul RAB, Universitas MuhamadiyahRiau (UMRI) serta Universitas Lancang Kuning (UNILAK) , alasannya di keempatPerguruan Tinggi swasta tersebut, karena memiliki jumlah fakultas , jumlahmahasiswa yang hampir sama, serta Jumlah tenaga kependidikannya juga hampirimbang dikeempat perguruan tinggi tersebut. Data yang dipergunakan dalampenelitian ini adalah dengan jenis data kualitatif yaitu data yang diperoleh melaluikegiatan wawancara dengan responden terpilih dan data kuantitatif yaitu data yangdiperoleh berbentuk angka melalui penyebaran angket penelitian terhadapresponden terpilih, sumber data yaitu data Primer dan data sekunder. Tehnikpengumpulan data yang digunakan dalam penelitian ini adalah dengan wawancaradan kuisioner. Berdasarkan hasil penelitian dan pengujian tentang pengaruh stress,gaya kepemimpinan dan motivasi terhadap kinerja pegawai yang dilakukanterhadap sampel pada empat perguruan tinggi swasta yaitu Universitas Islam Riau,Universitas Lancang Kuning, Universitas AbdurRab dan Universitas Muhammadiyahmenunjukkan hasil bahwa motivasi berpengaruh terhadap kinerja pegawaisedangkan stress dan gaya kepemimpinan tidak berpengaruh kecuali padauniversitas Muhamadiyah Riau dimana stress kerja berpengaruh terhadap kinerjapegawai.Kata kunci : Stres kerja , motivasi, gaya kepimpinan, kinerja tenaga kependidikan
PENGARUH SARBANES-OXLEY ACT DAN EFEKTIVITAS INTERNAL AUDIT DEPARTEMEN TERHADAP PELAKSANAAN GOOD CORPORATE GOVERNANCE Gusnardi '
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 (85.381 KB) | DOI: 10.31258/pekbis.2.01.%p

Abstract

Tulisan ini membahas tentang skandal keuangan yang terjadi yang melibatkanperusahaan publik, yang menyebabkan publik kehilangan kepercayaan terhadapentitas. Akibat kasus-kasus tersebut menyebabkan pemerintah Amerika Serikat(Presiden George W. Bush pada tanggal 30 Juli 2002 menandatangani “TheSarbanes-Oxley Act of 2002 (SOA)”. Efektif tidaknya pengendalian internalperusahaan ditentukan oleh hasil audit internal yang dilakukan oleh internal auditdepartemen. Dan keefektifan hasil internal audit juga ditentukan oleh ketaatanperusahaan dalam mengikuti aturan-aturan yang berlaku (Sarbanes Oxley Act) dandilaksanakannya Good Corporate Governance
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA BAGI HASIL, DAN JUMLAH PENDUDUK TERHADAP TINGKAT KEMISKINAN DENGAN BELANJA DAERAH SEBAGAI VARIABEL INTERVENING PADA KABUPATEN/ KOTA DI PROVINSI RIAU TAHUN 2011 S.D 2015 Riry Isramiwarti; M. Rasuli; Taufeni Taufik
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 (203.34 KB) | DOI: 10.31258/pekbis.9.3.195-213

Abstract

The purpose of this research is to know the influence of Local Revenue (PAD),General Allocation Fund (DAU), DBH and Total Population to Poverty Level throughRegional Expenditure at Regency / City in Riau Province Year 2011-2015. The studywas conducted for 2 months, from October to December 2016. The object of thisstudy is the district / city in Riau Province, the population and sample used in thisstudy are 12 districts / municipalities in Riau Province. The data used are secondarydata obtained based on documentation of result from publication of BPS (CentralBureau of Statistics) for data of Economic Growth and Poverty Rate while data ofPendapatan Asli Daerah (PAD), General Allocation Fund (DAU), DBH and CapitalExpenditure Obtained from the Financial Management Agency and Regional Asset(BPKAD) Riau Province. The analysis tool used is Path Analysis using Partial LeastSquare (PLS) method. The result of the research shows that Pendapatan AsliDaerah (PAD), Profit Sharing Fund (DBH) and Total Population (JP) have asignificant influence to the decreasing of Poverty Level through RegionalExpenditure (BD). While the General Allocation Fund (DAU) does not have asignificant effect on the decrease of the number of Poverty Rate through RegionalExpenditure (BD). Regional Expenditure (BD) as an intervening variable has animportant role in increasing the influence of Pendapatan Asli Daerah (PAD) and thePopulation (JP) in reducing Poverty, but has little role in increasing the effect ofGeneral Allocation Fund (DAU) and Revenue Sharing Fund (DBH) to reducePoverty Rate.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT APIP PADA INSPEKTORAT PROVINSI RIAU Ika Berty Apriliyani; Rita Anugerah; Poppy Nurmayanti
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 (130.138 KB) | DOI: 10.31258/pekbis.5.3.145-158

Abstract

Dalam melakukan audit, auditor dituntut untuk dapat menghasilkan laporan audityang berkualitas. Hasil audit yang berkualitas dapat ditunjukkan dengan tingkatprobabilitas seorang auditor menemukan dan melaporkan penyelewengan dalamsistem akuntansi klien. Untuk menghasilkan audit yang berkualitas maka perludiperhatikan faktor-faktor yang mempengaruhi kualitas audit tersebut, diantarafaktor-faktor tersebut adalah independensi, kompetensi, due professional care, danlingkungan pengendalian. Berkaitan dengan tugasnya, auditor internal padaInspektorat Provinsi Riau (APIP) juga dituntut untuk dapat melaksanakan audit yangberkualitas. Tujuan dari penelitian ini adalah untuk menganalisa faktor-faktor yangmempengaruhi kualitas audit APIP pada Inspektorat Provinsi Riau. Penelitian inimenggunakan metode analisis regresi linier berganda. Untuk mengetahui pengaruhvariabel independen terhadap variabel dependen secara parsial digunakan uji t,sedangkan untuk mengetahui pengaruh variabel independen terhadap variabeldependen secara simultan digunakan uji F. Populasi dalam penelitian adalahseluruh auditor pada Inspektorat Provinsi Riau yang berjumlah 52 orang.Sedangkan jumlah sampel menggunakan teknik sampling jenuh / sensus yaituteknik penentuan sampel dimana semua anggota populasi digunakan sebagaisampel. Hasil penelitian menunjukkan bahwa secara statistik variabel Independen,Kompetensi dan due professional care berpengaruh secara parsial terhadap kualitasaudit karena t hitung > t tabel, sedangkan lingkungan pengendalian tidakberpengaruh secara parsial terhadap kulitas audit karena t hitung < t tabel. Untukpengaruh secara simultan, ke empat faktor tersebut berpengaruh signifikanterhadap kualitas audit APIP (p<0,05) dengan persentase pengaruh keempatfaktor tersebut sebesar 78,3 %.Kata Kunci : Kualitas Audit, independensi, kompetence,dueprofessional care, controlenvironment
PENGARUH KESULITAN ANGGARAN TERHADAP KINERJA MANAJERIAL SEKTOR PUBLIK DAN PARTISIPASI PENGANGGARAN SEBAGAI VARIABEL MODERASI Yusri Hazmi; Zuarni &#039;
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 (80.856 KB) | DOI: 10.31258/pekbis.4.3.173-179

Abstract

Good governance can be defined as an organization responsible for themanagement of development by promoting the principles of democracy, efficient,efetifitas and prevention of corruption both political and administrative, run fiscaldiscipline and creating legal and political framework for the growth of businessactivities.This study aimed to determine the effect of budget difficulties on theperformance of public sector managerial, budgetary participation as a moderatingvariable. This study took the object at 5 universities in the province of Aceh. Thecollege is Kuala University, IAIN Ar-Raniry, University of Serambi Mekkah,University Muhammadiyah and the University Abulyatama. Based on the analysis,this study proves that participation in budget preparation and significant positiveeffect on managerial performance. Overall shown by the results significance valueless than 0.05. The higher participation budgeting in an organization, the highermanagerial performance. Similarly, the higher the budget will lower the level ofdifficulty on managerial performance. However, with the participation ofpengangaran as moderating variables have affected the relationship between theperformances of the budget difficulties. Variable active participation of budgeting andmanagerial performance boost.The results of this study as well as support the aimsof the budget will reduce the difficulty of managerial performance. However, with theactive participation of budgeting influence performance improvement.Keywords: Difficulty budget, budgetary participation and managerial performance.
ANALISIS PENERAPAN INDONESIA CASE BASED GROUPS (INA-CBG’S) DALAM PELAYANAN BADAN PENYELENGGARA JAMINAN SOSIAL (BPJS) KESEHATAN DI RUMAH SAKIT KABUPATEN PELALAWAN Rizky Amalia
PEKBIS Vol 12, No 2 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.435 KB) | DOI: 10.31258/pekbis.12.2.%p

Abstract

There is discrepancy in hospital tariff methods, namely fee for service and BPJSKesehatan tariff method, namely Indonesia Case Based Groups (INA-CBG's) thathave the potential to be beneficial or detrimental to the hospital. This study aims toinvestigate at the factors that influence the difference in tariff. The research methodused was an analytic observational study with a cross sectional approach. The studywas conducted on inpatients in three hospitals in Pelalawan District in 2017. Thesampling technique was consecutive sampling. The analysis model used is amultiple regression analysis model. The results showed that the ward class had asignificant negative influence with the significance value 0.000. The length of stayhas a significant negative influence with the significance value 0.000. The operativeprocedures has a significant negative influence with the significance value 0.000.The severity has a significant positive influence with the with the significance value0.000. The type of hospital has a significant positive influence with the with thesignificance value 0.000.
PENGARUH KETIDAK PASTIAN LINGKUNGAN TERHADAP KARAKTERISTIK SISTEM IMPORMASI AKUNTANSI MANAJEMEN PADA BANK SYARIAH MANDIRI PEKANBARU Dwika Lodia Putri; Jeni Wardi; Reni Farwitawati
PEKBIS Vol 8, No 2 (2016)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.984 KB) | DOI: 10.31258/pekbis.8.2.144-154

Abstract

This research goal is to determine the effect of environmental uncertainty on the characterustics of accounting information management system at Syariah Mandiri Bank Pekanbaru. The type of the research is associative research, the independent varable in this study is the uncertainty of the environment, the characteristics of management accounting information system as the dependent variable. Dimensional time this study was cross sectional population study of decision-making. The results of this study fit the hypothesis proposed is environmental uncertainty affects the characteristics of management accounting information systems.
ANALISIS PERLAKUAN AKUNTANSI SYARIAH UNTUK PEMBIAYAAN MURABAHAH, MUDHARABAH, SERTA KESESUAIANNYA DENGAN PSAK NO. 102, DAN 105 Jeni Wardi; Gusmarila Eka Putri
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 (91.145 KB) | DOI: 10.31258/pekbis.3.01.%p

Abstract

Penelitian ini dititik beratkan pada jenis pembiayaan yang mendominasi di BankMuamalat Cabang Pekanbaru yaitu pembiayaan murabahah dan mudharabah yangdiatur dalam PSAK No.102 tentang Akuntansi Murabahah dan PSAK No. 105tentang Akuntansi Mudharabah, karena pembiayaan merupakan salah satu produkperbankan syariah sebagai bagian dari sistem perbankan nasional yang memegangperanan strategis dalam mobilisasi sumber-sumber keuangan masyarakat untukmenggerakkan sektor riil dan pembiayaan pembangunan nasional. Namun dalampraktiknya, aturan-aturan yang digunakan dalam kegiatan operasional BankMuamalat Cabang Pekanbaru belum sepenuhnya menggunakan aturan-aturan yangsesuai dengan standar dan syariah Islam, seperti konsep pengakuan asetmurabahah, pembagian keuntungan, penetapan margin murabahah, konsep nisbahbagi hasil mudharabah. Di satu sisi, Bank Muamalat Cabang Pekanbaru telahsepenuhnya melaksanakan aturan-aturan yang telah ditetapkan oleh pemerintahterkait dengan operasionalisasi bank syariah.

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