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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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PENGARUH KOMPLEKSITAS AUDIT, PROFITABILITAS KLIEN, UKURAN PERUSAHAAN DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT FEE Mudrika Alamsyah Hasan
PEKBIS Vol 9, No 3 (2017)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This research is to analyze the effect of audit complexity, client’s profitability, firmsize and audit firm size to audit fee in manufacturing companies listed on IndonesiaStock Exchange from 2012-2015.This research used secondary data that is auditedfinancial report which can be accessible through the website of Indonesia StockExchange www.idx.co.id. The population for this research is 135 manufacturingcompanies. The sampling method is purposive sampling. Based on this method, 45companies are acquired as a sample, with 4 years of observation period. Thus, thesum of this research is 180 analysis unit. Then audit complexity, client’s profitability,firm size, audit firm size and audit fee are tested using multiple linear regressionanalysis using SPSS 21.0. Before being conducted the regression test, it isexamined by using the classical assumption tests.The results of this researchindicate that audit complexity, client’s profitability, firm size and audit firm size havea positive and significant effect on audit fee with 0,009, 0,003, 0,000, and 0,025. Theeffect of independent variables on the dependent variable is 56,3%.

REVITALISASI PENDIDIKAN KEWIRAUSAHAAN UNTUK MENINGKATKAN DAYA SAING EKONOMI Saidun Hutasuhut
PEKBIS Vol 5, No 3 (2013)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

SMK sebagai lembaga pendidikan menengah selama ini hanya dipersiapkan untukmengisi lapangan pekerjaan yang ada belum sebagai pencipta lapangan kerja.Sementara perguruan tinggi yang diharapkan penghasil lulusan yang memilikipengetahuan, keterampilan, daya kreasi dan daya juang yang tinggi untukmembuka dan mengembangkan lapangan kerja juga belum berhasil menjalankantugasnya. Hal tersebut disebabkan karena model dan/atau metode pembelajaranyang digunakan belum mampu menginternalisasikan sikap, jiwa dan karakterwirausaha kepada peserta didik. Selama ini metode pembelajaran kewirausahaanyang berlangsung di SMK umumnya ceramah, penugasan menjual produk, sertapengamatan.Sehingga pendidikan kewirausahaan perlu direvitalisasi yangmeliputi; penataan kurikulum, peran sekolah, pengorganisasian prosespembelajaran, pembenahan pada diri guru agar mampu menghasilkan lulusan yangberdaya saing. Pembelajaran kewirausahaan hendaknya berlangsung secarainteraksi inspiratif, interaktif, menantang, menyenangkan, dan memotivasi (I2M3).Model pembelajaran yang cocok untuk tingkat SMK adalah model pembelajarankoperatif Model grup Entitas (MGE). MGE merupakan pembelajaran secarakelompok yang terdiri dari unit-unit usaha yang saling berkaitan. Sedangkan modelpembelajaran kewirausahaan yang relevan untuk tingkat perguruan adalah : metodegroup project, lectures, writing essay, case study, writing business plan, roleplaying, business simulation, video, intercaction with entrepreneurs.Kata Kunci: pendidikan kewirausahaan, model pembelajaran, entrepreneur

ANALISIS DAYA SAING EKSPOR MINYAK SAWIT INDONESIA DAN MALAYSIA DI PASAR INTERNASIONAL Hagi '; Syaiful Hadi; Ermi Tety
PEKBIS Vol 4, No 3 (2012)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The purpose of this research is to analyze dynamics export competitiveness ofIndonesia’s and Malaysia’s palm oil in International market. And to analyze exportperformance of Indonesia’s and Malaysia’s palm oil in International market. The dataused in the study was time series of 1995 - 2009 obtained from various sourcessuch as FAO, MPOB, BPS, Dirjenbun Deptan, and Oil World. The result of thisresearch are, dynamic export competitiveness of Indonesia’s palm oil haveimprovement in exporting market of palm oil in the world, especially in Asian andEurope, except in case of palm oil in some Europe state. Effect of standard growthIndonesia and Malaysia have positive value. Indonesia’s palm oil more competitivecompared by Malaysia in Asian, but in Europe, Malaysia’s palm oil more competitivecompared by Indonesia. This matter is shown by negative value from effect ofmarket distribution and effect of residual. Competitiveness of Indonesia andMalaysia for palm oil product can be told above average of the world, because theindex RCA more than one. Then, the value of ratio net Export and Total TradeIndonesia and Malaysia also showed a positive value which means that Indonesiaand Malaysia is an exporter of palm oil.Keywords:Palm oil export, constant market share, revealed comparativeadvantage.

PENGARUH CLIENT IMPORTANCE, TENURE AUDIT, ROTASI AUDIT DAN FEE AUDIT TERHADAP KUALITAS AUDIT DAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DIBURSA EFEK INDONESIA TAHUN 2013 2017) Wadri Wahyu
PEKBIS Vol 12, No 2 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aimed to determine effect of Client Importance, Audit Tenure, AuditRotation and Audit Fee on Audit Quality with Audit Commitee as a moderatingvariable. The population in this study is a financial companies listed on the indonesiastock exchange 2013 – 2017. The population are 93 companies, this study got 31sample using purposive sampling method. The data used are secondary data andthe method of data analysis using Moderated Regression Analysis (MRA) usingsofware SPSS version 25. The results showed that Client Importance and Audit Feeeffect on Audit Quality. Audit Tenure and Audit Rotation has no effect on AuditQuality. The Audit Comittee is unable to moderate Client Importance, Audit Tenure,Audit Rotation and Audit Fee on Audit Quality.

DISTRIBUSI PENGELUARAN KONSUMSI RUMAH TANGGA PETANI KARET EKS UPP TCSDP DAN PETANI SWADAYA DI DESA BINA BARU KECAMATAN KAMPAR KIRI TENGAH KABUPATEN KAMPAR Leny Surya Hutami Nainggolan; Eliza '; Shorea Khaswarina
PEKBIS Vol 8, No 3 (2016)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The purpose of this study was 1). to distribution consumption the expenses of food and non-food household rubber farmers Ex UPP TCSDP and independent smallholder. 2) to compare the expenses of food and non-food household rubber farmers Ex UPP TCSDP and independent smallholder This research was done in Bina Baru Village Kampar Kiri Tengah District in Kampar Regency. Survey method was used in order to get the data through disproportional random sampling to 30 Ex UPP TCSDP rubber farmers and 30 smallholder rubbers. This research used the distribution of consumption expenditure of food and non-food analysis and a comparative analysis (test t). As the results showed that the average expenditure of independent smallholder rubber is Rp. 2,563,020 bigger than rubber farmer Ex UPP TCSDP which expends of Rp. 1,889,957 in a month. Seen from the consumption patterns, non-food consumption of the rubber farmers Ex UPP TCSDP and independent smallholder is greater than food consumption. Based on t-test 95% confidence level, t-count gets 1.920 while t-table gets 1.520. It indicates that t-count is greater than t-table. So, it can be concluded immediately null hypothesis (H0) is rejected and the alternative hypothesis (Ha) is accepted, so the expenditure between rubber farmers Ex UPP TCSDP and independent smallholders are differences in real.

ANALISIS DAMPAK MOTIVASI DAN PROFESIONALISME TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH (Studi Empiris pada Pemerintah Kabupaten Cirebon) Ida Rosnidah; Rawi '; Kamarudin '
PEKBIS Vol 3, No 02 (2011)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This research entitled is "The Impact of Motivation and Professionalism on the Auditquality of Inspectorate officers Financial Supervisory Areas (Empirical Studies inCirebon regency governments)." The purpose of this study was to examine theimpact of motivation and professionalism on audit quality. Common issues in thisresearch is the existence of audit findings that are not detected by the officers of theInspectorate as an internal auditor, but found by Badan Pemeriksa Keuangan (BPK)as the external auditor. This study has three variables, namely motivation andprofessionalism as independent variables and audit quality as dependent variables.Motivation variables were measured with four indicators of the level of aspiration,toughness, tenacity, and consistency. Variables measured with five indicators ofprofessionalism that is dedication to the profession, social obligations,independence, confidence in the profession, relations with other professions. Whileaudit quality is measured by three indicators of the process quality, quality results,and quality audit, follow-up audit. Method of this research is explanatory orConfirmation Research. The sampling data of this study using census techniques.The data analysis used is simple regression analysis and multiple regressions. Thepopulation chosen was the auditor in charge of the Inspectorate of Cirebon. Thesamples taken were 30 respondents. Based on the research that has been done, itcan be seen that the impact of motivation on audit quality is 12.6%, but notsignificant impact, professionalism impact on audit quality by 41.9% and significantlypositive. While, motivation and professionalism simultaneously impact on auditquality by 38.3%.

PENGARUH KUALITAS LABA TERHADAP COST OF EQUITY CAPITAL DENGAN ASIMETRI INFORMASI SEBAGAI INTEGRASI VARIABEL INTERVENING DAN MODERATING (STUDI PADA PERUSAHAAN TERDAFTAR DI BEI PERIODE TAHUN 2007-2016) Hikmah Rizki Lainatus Shifa
PEKBIS Vol 10, No 3 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to determine the direct effect of Profit Quality on Cost Of EquityCapital , the direct influence of Profit Quality on Information Asymmetry, DirectInfluence Asymmetry Information on Cost Of Equity Capital , the influence of ProfitQuality through Information Asymmetry against Cost Of Equity Capital andinfluence moderation Asymmetry Information against the relationship between ProfitQuality and Cost Of Equity Capital in Consumer Goods Industry company listed onBEI period 2007-2016. The study was conducted for 1 month, from April 2018. Theobject of this research is a manufacturing company engaged in the field of consumergoods industry listed on the IDX period 2007-2016 as many as 27 companies. Thedata used are secondary data sourced from the financial statements of issuers ofannual financial reports (annual report) for the period 2007 to 2017 obtained fromthe BEI website. Data analysis techniques use path analysis using Smart-PLSsoftware (Partial Least Square) starting from model measurement (outer model),model structure (inner model) and hypothesis testing. The results of testing the firsthypothesis in this study indicate that the Quality of Profit significantly influence theCost Of Equity Capital. The results of the second hypothesis show that there is nosignificant influence between the Quality of Profit on Information Asymmetry.Because the percentage of magnitude of the effect is only 0.04%. Then the resultsof the third hypothesis Asymmetry Information significant effect on Cost of EquityCapital. The magnitude of the effect is a percentage of 1.23%. Further the fourthhypothesis shows that there is no effect of Profit Quality against Cost of EquityCapital through Information Asymmetry. Because the percentage of magnitude ofthe effect is only 0.01%. As well as the results of the fifth hypothesis concluded thatmoderation interactions Asymmetry Information on the Quality of Profit against CostOf Equity Capital. But the percentage of the magnitude of the effect is only 0.41% soit is not enough role in improving the influence of Profit Quality against Cost ofEquity Capital.

ANALISIS SEKTOR UNGGULAN TERHADAP KINERJA EKONOMI DALAM MENYERAP TENAGA KERJA DI KOTA PEKANBARU Sri Maryanti '; Rinayanti Rasyad '
PEKBIS Vol 7, No 1 (2015)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Penelitian bertujuan menganalisis sektor-sektor ekonomi yang menjadi unggulandalam menyerap tenaga kerja serta menganalisis peran sektor unggulan terhadapkinerja ekonomi dalam menyerap tenaga kerja di Pekanbaru. Hal yangmendasarinya kontribusi APBD persektor yang tinggi akankah dapat dianggapsebagai sektor unggulan yang mampu menyerap tenaga kerja cukup banyak,bagaimana dengan sektor lapangan usaha yang memberikan kontribusi sedikitterhadap APBD, bagaimana pengembanganya untuk tahun mendatang. Analisayang digunakan analisis Location Equation untuk menganalisis sektor ekonomiunggulan dalam menyerap tenaga kerja dan membandingkannya dengan tenagakerja per sektor antar Kota Pekanbaru dengan Propinsi Riau. Untuk menganalisiskinerja ekonomi menggunakan metode Shift Share untuk melihat potensi wilayahyang harus dikembangkan untuk masa akan datang dan memacu pertumbuhanpotensi wiyalah yang belum termasuk dalam sektor basis. Dari hasil penelitiandiperoleh enam sektor yang menjadi sektor basis yaitu sektor listrik, gas, dan airbersih, sektor bangunan, sektor perdagangan, hotel, dan restoran, sektorpengangkutan dan komunikasi, sektor keuangan, persewaan, dan jasa perusahaan,dan sektor jasa-jasa dan tiga sektor lainnya yang menjadi sektor non basis yaitusektor pertanian, sektor pertambangan dan penggalian, serta sektor industri. Yangmenyerap tenaga kerja lebih sedikit adalah sektor pertanian dan pertambangan.Artinya semakin tinggi jumlah PDRB belum mampu menyerap tenaga kerja lebihbanyak.Kata Kunci: Sektor basis, sektor non basis, penyerapan tenaga kerja, kinerjaekonomi

ANALISA PERTUMBUHAN EKONOMI DAN TINGKAT KEMISKINAN DI PROVINSI RIAU Sri Maryanti
PEKBIS Vol 1, No 03 (2009)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Tujuan penelitian ini adalah untuk menganalisa perkembangan pertumbuhanekonomi dan tingkat kemiskinan serta kaitannya dengan pembangunan di ProvinsiRiau. Teknik analisis yang digunakan adalah kualitatif dan kuantitatif berdasarkandata yang bersumber dari BPS Provinsi Riau. Hasil penelitian adalah pertumbuhanekonomi meningkat namun kontribusi sektor A (Agriculture) menurun digantikansektor M (Manufacture) dan sektor S (Service) semakin tinggi, tingkat kemiskinanpaling banyak adalah dari sektor A (67, 49%) kemudian sektor S (21,40%) dansektor M hanya 4,11%.

KONTRIBUSI PELAKSANAAN PEMBELAJARAN KEWIRAUSAHAAN DAN INTERAKSI SOSIAL TERHADAP KARAKTER KEWIRAUSAHAAN PESERTA DIDIK MAN 1 PEKANBARU Atikah Hermansyah; Daeng Ayub Natuna; Sumarno Sumarno
PEKBIS Vol 9, No 2 (2017)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The purpose of this study is to determine the contribution of the implementation ofentrepreneurial learning and social interaction, either individually or jointly to theentrepreneurial character of learners. This study was conducted in MAN 1Pekanbaru. The population in this study were students of class XI and XII IPS IIS asmany as 139 respondents with prior test instrument by 30 respondents. Testing thevalidity of the correlation performed using SPSS software and instrument reliabilityseen in Alpha Croncbach. This research was conducted with a descriptiveexamination of data, testing hypotheses and seek contributions. The result ofresearch shows that 1) Contributions implementation of entrepreneurial learningentrepreneurial character by 20%. 2) The contribution of social interaction with theentrepreneurial character of 11.5%. 3) Contributions implementation ofentrepreneurial learning and social interaction with the entrepreneurial character ofstudents was 22.1,%. The conclusion that the implementation of entrepreneuriallearning and social interaction with the entrepreneurial character of learners MAN 1Pekanbaru ties and contributions.

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Home Page

OAI Link

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Contact Name Mifta Rizka

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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

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Mifta Rizka

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mifta.rizka@lecturer.unri.ac.id

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+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
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