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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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ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PRODUKTIVITAS TENAGA KERJA WANITA PADA INDUSTRI KAIN TENUN SONGKET MELAYU DI PROVINSI RIAU Lailatul Fitri; Tri Sukirno Putro; Any Widayatsari
PEKBIS Vol 12, No 3 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This research was conducted in Riau Province. This study aims to examine the effectof age, lenght of work, wages and the number of dependents on the productivity offemale laborers in the Malay Songket woven textile industry in RiauProvince. Productivity is a description of the ability of workers to produceoutput. The higher the output produced by a worker, shows the higher the level ofproductivity of these workers. This study uses primary data with 100 respondentsworking in the Malay Songket woven textile industry in Riau Province. Withindependent variables, specifically age, lenght of work, wages, and number ofdependents. The analysis technique used is multiple linear regression from crosssectionaldata. Based on the results of research conducted, age, lenght of work,wages, and the number of dependents together have a significant effect on theproductivity of female workers in the Songket Malay woven textile industry in RiauProvince. And partially the lenght of work and wages have a significant influence onthe productivity of women workers in the Malay Songket woven textile industry inRiau Province. This shows that in increasing the productivity of women workers inthe Malay Songket woven textile industry in Riau Province, the factors need to beimproved.

PENGARUH EFEKTIFITAS KINERJA DAN EFISIENSI BIAYA TERHADAP KEBIJAKAN PENGGUNAAN TENAGA KEBERSIHAN OUTSOURCING Watri '; Rina Selva Johan; Fenny Trisnawati
PEKBIS Vol 5, No 1 (2013)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Outsourcing menjadi pemecahan masalah terbaik dalam menyelesaikan kegiatanyang bukan utama (non core business) pada suatu organisasi. Yayasan ASPekanbaru menggunakan jasa dari perusahaan outsourcing. Banyak keuntunganyang didapat pihak yayasan, pekerja outsourcing lebih terampil dalam bekerja sertayayasan tak perlu mengeluarkan biaya-biaya operasional rutin pada bagiankebersihan. Penelitian ini bertujuan untuk mengetahui pengaruh efektifitas kinerjadan efisiensi biaya terhadap perubahan kebijakan penggunaan tenaga kebersihanmenjadi outsourcing koperasi. Penelitian dilakukan di Yayasan AS untuk melihatseberapa besar pengaruh efektifitas kinerja dan efisiensi biaya terhadap kebijakanperubahan penggunaan tenaga kebersihan outsourcing perusahaan vendor menjadikoperasi. Pengumpulan data secara primer dan sekunder antara lain angket(kuesioner), wawancara dan dokumentasi. Berdasarkan hasil analisis regresiberganda diketahui bahwa baik variabel efektifitas kinerja maupun variabel efisiensibiaya secara bersama-sama berpengaruh terhadap kebijakan. Uji parsialmenunjukkan bahwa efektifitas kinerja berpengaruh terhadap kebijakan, sedangkanefisiensi biaya tidak berpengaruh terhadap kebijakan.Kata Kunci : Outsourcing, efektivitas kinerja, efisiensi biaya.

MANAJEMEN PENGETAHUAN UNTUK MENINGKATKAN MUTU SEKOLAH Sumarno '
PEKBIS Vol 4, No 02 (2012)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Sekolah sebagai organisasi yang memiliki tujuan mengembangkan potensi diripeserta didik melalui proses pembelajaran, tentu sangat terkait dengan organisasipembelajar dan bahkan menjadi hal yang sangat penting. Karena dalam organisasipembelajar sangat berkepentingan dengan manajemen pengetahuan maka sekolahseharusnya menyelenggarakan manajemen pengetahuan agar potensi diri pesertadidiknya dapat dikembangkan secara optimal dan bermanfaat bagi diri peserta didik,masyarakat, bangsa, dan negara, sehingga mutu sekolah dapat diakui masyarakat.Organisasi pembelajar dengan menerapkan manajemen pengetahuan akan sangatpotensial untuk dapat membawa kemajuan organisasi sekolah. Penerapanmanajemen pengetahuan di sekolah perlu dilakukan sebagai pelengkap danpengintegrasian dari manajemen berbasis sekolah yang sekarang ini masihterpisah-pisah dalam masing-masing manajemen komponen sekolah. Adanyamanajemen pengetahuan, informasi dan pengetahuan yang diperoleh dari masing-masing manajemen komponen sekolah dapat dihimpun, dibagikan, dandimanfaatkan oleh seluruh individu sekolah. Bila sekolah dapat menerapkanmanejemen pengetahuan, akan mendorong munculnya budaya knowledge sharingdan learning habit yang melibatkan seluruh personel di dalam sekolah, baik kepalasekolah itu sendiri, guru, maupun murid. Adanya budaya tersebut akanmeningkatkan pengetahuan masing-masing yang kemudian akan menjadipengetahuan orang lain bahkan organisasi, sehingga semua pihak menjadi lebihkompeten. Lebih kompetennya semua pihak pada akhirnya menjadikan mutusekolah menjadi meningkat.

PERAN CORPORATE GOVERNANCE TERHADAP PENERAPAN ENTERPRISE RISK MANAGEMENT: STUDI PERBANDINGAN BANK INDONESIA DAN BANK MALAYSIA Karina Aulia Putri; Rita Anugerah; Novita Indrawati
PEKBIS Vol 12, No 1 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Corporate governance is a system, process, set of rules that regulate relationshipsbetween various interested parties in order to achieve an organizational goal.Therefore, corporate governance is expected to improve the implementation ofenterprise risk management.This study has several objectives: first, to examine therole of corporate governance in implementing ERM at Indonesia’s Bank. Second, toexamine the role of corporate governance in implementing ERM at Malaysia’s Bank.Third, to see the difference in the implementation of ERM influenced by corporategovernance in the two countries (Indonesia and Malaysia). Data is obtained from theannual reports of companies listed on the IDX and KLSE for the period of 2016-2017. Using SPSS 21 the results of this study show that corporate governance(independent commissioners, audit committee meetings, risk monitoring committeefunds, and competencies of these committees) has an influence on theimplementation of ERM in Indonesia. While, Malaysia, only independentcommissioners and risk monitoring committee’s meetings influence theimplementation of ERM. The results of this study confirm that the implementation ofERM in both countries (Indonesia and Malaysia) is different, because the practice ofcorporate governance between the two countries is also different.

ANALISIS KINERJA UNIVERSITAS BERSTATUS BADAN LAYANAN UMUM (BLU) (STUDI KASUS PADA UIN SULTAN SYARIF KASIM RIAU) E r n i t a t i '
PEKBIS Vol 8, No 1 (2016)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to determine the performance of UIN Sultan Syarif Kasim Riau as aPublic Service Agency. This study is a qualitative research, that used an interviewas a method to get the data. The findings show that the Performance of UIN SultanSyarif Kasim Riau. While the performance for the University had meet what which isexpected in the Business Strategy Plan 2008-2012. From stakeholder persfektive.Education & leasrning persfektive, human resource and work culture persfektive hadnot achievement the target that already get. Furthermore this study found that fromthe persfektive of financial and administration the Performance of UIN Sultan SyarifKasim Riau.Keywords: performance, balance scorecard.

ANALISIS KELAYAKAN USAHATANI BUAH NAGA (HYLOCEREUS COSTARICANSIS) DI PEKANBARU (Studi di Kelurahan Sail Tenayan Raya Pekanbaru) Khairunnas '; Ermi Tety
PEKBIS Vol 3, No 03 (2011)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Horticulture crop have big enough role to increase produce and earnings of farmer.Dragon Fruit representing one of the new horticulture crop is conducting inIndonesia with fruit ruddle to blaze and is scaly of green. This research aim to toanalyse: Elegibility of Rhinoceros case study fragon fruit usahatani Sub-District OfSail District Of Great Tenayan of Town of Pekanbaru. This location is selectedintentionally with consideration of the area represent sentra produce red fragon fruitfirst time [in] Pekanbaru. Method Research the used is case study method byperforming a direct perception of leisure to one farmer people interview and alsonote document of activity of farming of red fragon fruit which done conducted. Datawhich is needed in this research consist of primary data and of sekunder. purposeof analysed by using analysis of criteria invesment which consist of NPV, IRR, NetB/C, PBP.

PENGARUH REAL EARNING MANAGEMENT TERHADAP LABA OPERASIONAL DAN ARUS KAS AKTIVITAS OPERASIONAL PERUSAHAAN DI MASA MENDATANG DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (Periode Penelitian Tahun 2013 s.d 2016) Desti Monika Uli; Amries Rusli Tanjung; Azwir Nasir
PEKBIS Vol 11, No 2 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to analyze influence of real earning management towardsoperational profit and cash flow of the company's operational activities in the futurewith audit quality as moderating variable in the manufacture company listed inIndonesia Stock Exchange research period 2013-2016. The population in this studyare Manufacturing companies listed on the Indonesia Stock Exchange Period 2031-2016. The sampling technique used purposive sampling method which resulted in asample of 43 Manufacturing companies. Researchers used multiple linearregression techniques and moderated regression analysis (MRA). The resultsshowed that 1). real earning management has impact toward operational profit; 2).real earning management has impacted toward the company's operational cash flowactivities in the future; 3). audit quality moderates the effect of real earningmanagement toward operational profit; 4). audit quality does not moderate the effectof real earning management toward cash flow of the company's operational activitiesin the future.

THE INFLUENCE QUALITY OF FINANCIAL REPORTS FOR LENDING AND PROSPECTS OF IMPLEMENTATION SAK ETAP IN THE SMALL AND MEDIUM ENTERPRISES (SMES) IN PEKANBARU CITY Gusnardi '; Jawanri Citra PS; Fenny Trisnawati
PEKBIS Vol 7, No 3 (2015)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to determine the influence of the quality of the financial reports of the credit giving and the prospect of the implementation of financial accounting standards entities without public accountability (SAK ETAP) on SMEs in the Pekanbaru City. The research data obtained from questionnaires were returned and interviews to 100 100 SMEs in the Pekanbaru City. These results indicate that the quality of financial reports SMEs do not influence the amount of credit received by SMEs .This is caused by the low quality of financial reports of SMEs so that banks are still doubt of the relevance and reliability of financial reporting SMEs. The prospect implementation for SMEs in improving the quality of financial reports is limited because of the lack of understanding SMEs on SAK ETAP.Keywords: Quality of Financial Reports, SMEs, SAK- ETAP

MEKANISME CORPORATE GOVERNANCE DAN KUALITAS LABA Novita Indrawati; Lilla Yulianti
PEKBIS Vol 2, No 02 (2010)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This research tried to examine the influence of corporate governancemechanism, namely institutional ownership, managerial ownership, composition ofboard of commissioner and audit committee to earning quality. This research takessample from 40 companies in the manufacturing sector at the Indonesian StockExchange, which were published in financial report in the year 2006. The method ofanalysis of this research used mulyple linear regression.The result showed that onlyinstitusional ownership variable significant effect on earning quality. It indicates thatinstitusional ownership can be monitoring the activity management because thisinvestor is sophisticated investor and informed investor about companies, howevermanipulate earning caused by asymetric information can increased. Than, variablesmanagerial ownership, composition of board of commisioner, and audit committeenot significant effect on earning quality.

PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA PERUSAHAAN : UKURAN PERUSAHAAN , KETIDAKPASTIAN LINGKUNGAN DAN STRATEGI (SEBAGAI VARIABEL ANTESEDEN) KAPABILITAS PERUSAHAAN (SEBAGAI VARIABEL INTERVENING) Nurainun Nurainun; Ria Nelly Sari; Pipin Kurnia
PEKBIS Vol 10, No 1 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This research aims to determine the competence of influence of managementcontrol system to firm performance: company size, environmental uncertainty andstrategy (as antecedent variable) company capability (as intervening variable). Thisresearch used sampling census method. The population in this study are allmanufacturing companies listed in Indonesia Stock Exchange (IDX).Sampel in thisresearch is the whole of the population, and respondents: Chief Financial Officer(CFO), representatives them and Head of the Department of Finance / Accountingand Internal Auditor at 143 manufacturing companies listed in Indonesia StockExchange (IDX). Data collection techniques used is by distributing questionnairessent in the form of Softfile / google form (by email) to each company. Data analysistechnique using SEM model (Structural Equation Modeling) with the help ofWarpPLS 6.0 program. . In addition, to test the seventh hypothesis, the VAF methodis used to test the intervening variables in the hypothesis. The results of testing thehypothesis in this study indicate that (1) the company size does not influence themanagement control system, (2) uncertainty of the environment influence themanagement control system, (3) strategies influence the management controlsystem, (4) SPM in the form of beliefs systems, boundary system, diagnosticscontrol system, and control systems interactive effect to capability company, (5)capability company in the form of market orientation, innovation, organizationallearning, and entrepreneurship has a positive effect to firm performance, (6) MCSconsists of the beliefs system, boundary system, diagnostic control system, andinteractive control system have an effect to firm performance (7) MCS influence tofirm performance with company capability as intervening variable.

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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

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