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Herman
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INDONESIA
VALUTA Jurnal Administrasi Bisnis, Manajemen dan Ekonomi
Published by Universitas Islam Riau
ISSN : 25021419     EISSN : 26226081     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Ilmu Administrasi Bisnis, Ilmu Manajemen Ilmu Ekonomi Akuntansi Pengambilan Keputusan Pemasaran Keuangan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 4 No. 2 (2018): Valuta" : 5 Documents clear
PENGARUH INDEPENDENSI DAN KOMPETENSI TERHADAP KUALITAS AUDIT: (STUDI EMPIRIS PADA INSPEKTORAT SE PROVINSI RIAU) Muhammad Fahdi
VALUTA Vol. 4 No. 2 (2018): Valuta
Publisher : UIR Press

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Abstract

This research aims to examine the effect of independence and competence on audit quality in the Inspectorate throughout Riau Province. The research was conducted on 66 civil servants in the examination section of the inspectorate in Riau Province. The participation rate of respondents was 68% (45 people). The analytical tool used is multiple regression of SPSS version 21. Tests conducted include testing validity and reliability, testing data normality and classical assumptions, coefficient of determination, and testing the research hypothesis. The results of the research show that the higher the competence, the higher the quality of audit. Meanwhile, independence does not have a positive and significant effect on audit quality. The coefficient of determination is 63.2%, which is still 32.8% explained by other factors not included in this research.
ANALISIS PENERAPAN AKUNTANSI PADA USAHA TOKO KAIN PAKAIAN DI PASAR BAWAH PEKANBARU Dian Saputra
VALUTA Vol. 4 No. 2 (2018): Valuta
Publisher : UIR Press

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Abstract

Usaha kecil merupakan bagian dari dunia usaha yang mempunyai kedudukan, potensi dan peranan yang sangat strategis dalam mewujudkan pembangunan. Untuk pencapaian hal tersebut sistem pelaporan pada usaha kecil menjadi sorotan atas kesesuaiannya sistem akuntansi yang berlaku. Penerapan akuntansi pada usaha kecil tetap harus mengacu pada konsep dasar akuntansi. Namun faktanya dilapangan ditemukan banyaknya usaha kecil yang belum menerapkan konsep akuntansi secara mendasar, seperti yang terjadi pada usaha keci toko kain di Pasar Bawah. Diperoleh data bahwa usaha kecil toko kain di Pasar Bawah masih menggabungkan pengeluaran rumah tangga seperti untuk memberi uang belanja untuk orang tua dan pengeluaran toko, sedangkan untuk hutang pemilik hanya memiliki faktur sebagai bukti transaksi. Hal ini akan mengakibatkan laba-rugi yang dihasilkan tidak menggabarkan fakta yang sebenarnya, karna adanya beban-beban yang tidak berhubungan dengan oparasional usaha tersebut. Informasi terkait laba-rugi yang tidak handal mengakibatkan pemilik melakukan kesalahan dalam membuat keputusan terkait keuangan seperti peminjam kredit atau dalam menilai perkembangan usaha (Going Concern). Hasil penelitan ini memberikan gambaran terkait penerapan akuntansi pada usaha kecil toko kain di Pasar Bawah. Penerapan akuntansi pada usaha kecil ini masih belum diterapkan dengan baik, sehingga perlu adanya pedampingan terhadap pelaku usaha kecil dalam membuat laporan keuangan yang baik.
ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI SALURAN DISTRIBUSI USAHA KECIL MENENGAH (UKM): (Survei Pada Kue Bangkit “Syempana” Di Kota Pekanbaru) Mela Apniza Putri; Rosmayani Rosmayani; Rosmita Rosmita
VALUTA Vol. 4 No. 2 (2018): Valuta
Publisher : UIR Press

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Abstract

This research is done on a household industry that can also be categorized as Small-Medium Enterprises that makes tradisional riau pastries that produces product. Kue Bangkit “Syempana” is made in a industrial company which purpose is to conserve that traditional pastries such as Kue Bangkit in Pekanbaru. The Syempana company has its own distribution channel. Trere are 4 indicators of Syempana’s distribution channel which are Market Considerations, Product Considerations, Company Considerations, and Intermediary Considerations. The distribution of the products from producer to consumen will be easier by having an effective distribution channel resulting in satisfacation of the consumen and in the end it will create a long term relation between the producer and the consumen. The type of the research is quantitative research (a research that uses numerical data and process with statistical method). The data was collected by handing out questionnaire, interview, observation, and documentation. The result of the research in evey indicator is good. The writer sugges’ts Syempana to expand ts company and to enhance its product’s taste, packaging and volume.
RELATIONSHIP BETWEEN MALL ATTRIBUTES, COSTUMER SATISFACTION AND POSITIVE WORD-OF-MOUTH SKA PEKANBARU Dian Martha Darman; Fajar Restuhadi; Rosnita Rosnita
VALUTA Vol. 4 No. 2 (2018): Valuta
Publisher : UIR Press

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Abstract

SKA mall was one of the biggest malls in Pekanbaru. SKA mall has many costumers who come from Pekanbaru and also outside Pekanbaru. This mall is also considered as one of the most favourite destinations for visitors froms outside of Pekanbaru. This study aimed to find out how the relationship between the five mall attributes (mall environment, convenience, retailers, rewards and quality of service) to the satisfaction of mall SKA Pekanbaru consumers and to know how customer satisfaction relates to positive word-of-mouth over mall SKA Pekanbaru. This study uses the online survey method on 160 respondents. Considerations in determining respondents were those visitors from outside of Pekanbaru and had visited the SKA Mall more than once. The analysis used in this study was the SEM method. The results showed that only retailers had positive and significant correlation with positive WOM through customer satisfaction, comfort and reward variables had a positive but not significant correlation. While the mall environment variable and mall service quality did not have a correlation with positive WOM through customer satisfaction. There was a strong correlation between consumer satisfaction and positive word of mouth, according to the theory that consumer satisfaction was one factor than positive word-of-mouth
ANALISIS MOTIVASI KERJA PERAWAT DIRUMAH SAKIT EKA HOSPITAL PEKANBARU Nita Elpiya; La Ode Syarfan
VALUTA Vol. 4 No. 2 (2018): Valuta
Publisher : UIR Press

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Abstract

The purpose of this research is to know about nurse work motivation and to know policy of hospital in improving work motivation of nurse. This research was conducted at Hospital Eka Hospital Pekanbaru. Types and data sources used are primary and secondary data, data collection techniques are obtained through questioners, interviews and observation. The number of samples taken from population nurse 270 people as many as 54 people. The sampling technique used by the researcher is using simple random sampling. Data analysis used is descriptive analysis. The results of the whole study showed that the opinion of the respondents about the motivation of nurses at Hospital Eka Hospital Pekanbaru is in the category strongly agree.

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