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Program Studi Akuntansi, Universitas Islam Kuantan Singingi, Jl. Gatot Subroto KM – 7 Teluk Kuantan Kebun Nenas Jake Kabupaten Kuantan Singingi, Provinsi Riau, Kode Pos 29566
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Ekonomi Al-Khitmah
Published by Universitas Islam Kuantan Singingi
ISSN : -     EISSN : 27465802     DOI : https://doi.org/10.36378/khitmah.v7i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi Al-Khitmah diterbitkan oleh Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Universitas Islam Kuantan Singingi yang dikelola oleh Program Studi Akuntansi. Jurnal ini memuat artikel penelitian asli, artikel tinjauan/studi pustaka di bidang Akuntansi, Manajemen, Ekonomi Pembangunan, dan Ekonomi Islam yang ditulis oleh peneliti, dosen, mahasiswa, dan pihak terkait.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 51 Documents
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ANALISIS PENGARUH KUALITAS AUDIT DAN REAL EARNING MANAGEMENT TERHADAP LABA OPERASIONAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (PERIODE 2013-2016)
JURNAL EKONOMI AL-KHITMAH Vol. 1 No. 1 (2019): Jurnal Ekonomi Al-Khitmah
Publisher : Program Studi Akuntansi - Universitas Islam Kuantan Singingi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36378/khitmah.v1i1.291

Abstract

This study aims to test empiricall influence of audit quality and real earning management toward operational profit in the Manufacturing company registered in BEI period 2013-2016. The sampling technique used purposive sampling method which resulted in a sample of 40 sample. Researchers used multiple linear regression techniques analysis. The results showed that: 1). Audit quality does not have affect toward operational profit; 2). Real earning management has affect toward operational profit
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, KECERDASAN SPIRITUAL, DAN KECERDASAN SOSIAL TERHADAP PEMAHAMAN AKUNTANSI
JURNAL EKONOMI AL-KHITMAH Vol. 1 No. 1 (2019): Jurnal Ekonomi Al-Khitmah
Publisher : Program Studi Akuntansi - Universitas Islam Kuantan Singingi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36378/khitmah.v1i1.296

Abstract

The purpose of this research is to determine the effect of emotional intelligence, intellectual intelligence, spiritual intelligence and social intelligence on understanding accounting. This study is an empirical study conducted on students of accounting study program, islamic university of kuantan singingi. The design of this study is causal associative research (causal relations). the data used in this study are quantitative data. the population and sample in this study were students of accounting study program in the seventh semester of the year 2014 Islamic university of kuantan singingi. Sampling is done through purposive sampling. data obtained through questionnaires. Data analysis using multiple linear regresion and independent sample T test with the help of SPSS version 20.00 software. The results showed that emotional intelligence had a significant effect on accounting understanding with a significant P of 0.0005, intellectual intelligence had a significant effect on accounting understanding with a significant p of 0.000, spiritual intelligence had a significant effect on accounting understanding with a significant 0.038. and social intelligence has a significant effect on accounting understanding with a significant p of 0.042.
PENGARUH KEAHLIAN, INDEPENDENSI, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT (Studi Empris pada Aparat Inspektorat Kabupaten Kuantan Singingi)
JURNAL EKONOMI AL-KHITMAH Vol. 1 No. 1 (2019): Jurnal Ekonomi Al-Khitmah
Publisher : Program Studi Akuntansi - Universitas Islam Kuantan Singingi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36378/khitmah.v1i1.298

Abstract

This study aimed to analyze the effect of skill, independence, and auditor ethics on audit quality in Kuantan Singingi District Inspectorate Apparatus. The population used in this study is are all Civil Servants (PNS) who work in the Kuantan Singingi District Government Inspectorate. The sampling method used in this research is by census. The data of the research were obtained from the questionnaire (primary). This study uses a type of quantitative approach and uses a type of causality. The analysis used is multiple linear regression analysis with t test and coefficient of determination. Partially result of research that is skill has a significant effect on audit quality,this result is proven with the significant value which is less than 5% (0,049<0,05), While ethic has no significant effect on audit quality, this result is proven with the significant value which is greater than 5% (0.001 <0.05), While ethic has no significant effect on audit quality, this result is proven with the significant value which is greater than 5% (0,108>0,05). Based on determination coefficient analysis (R2), 44,7% variable of audit quality were influenced by Expertise, Independence and Ethics variable, and the rest 55.3% were influenced by other factors not examined in this study.
Pengaruh Penerapan Sistem Akuntansi Pemerintah Daerah, Pemahaman Akuntansi, Ketaatan Pada Peraturan Perundangan, dan Motivasi Kerja Terhadap Akuntabilitas Kinerja Instansi Pemerintah Daerah (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Kuantan
JURNAL EKONOMI AL-KHITMAH Vol. 1 No. 1 (2019): Jurnal Ekonomi Al-Khitmah
Publisher : Program Studi Akuntansi - Universitas Islam Kuantan Singingi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36378/khitmah.v1i1.307

Abstract

The purpose of this research: (1) The effect of Application of Local Government Accounting System To the Accountability Performance of Local Government Kuantan Singingi regency; (2) Understanding of Accounting To the Accountability Performance of Local Government Kuantan Singingi regency; (3) compliance with laws and regulations To the Accountability Performance of Local Government Kuantan Singingi regency; (4) Work Motivation To the Accountability Performance of Local Government Kuantan Singingi regency. This research is descriptive by using quantitave data analysis with causal research design. The data used in this study is the primary data in the form of questionnaires distributed throughout the organization of regional devices Kuantan Singingi Regency. The number of population this research was 161 people and the sample size was 78 people. Data analysis was done by using multiple linear regression method with the help of SPSS version 23 software. In this research uisnh 4 independent variables namely The effect of Application of Local Government Accounting System (X1), Understanding of Accounting (X2), compliance with laws and regulations (X3), Work Motivation (X4), and performance accountability (Y) as its dependent variable. The results of this study indicatethat the Application of Local Government Accounting System has a positive and significant impact on the Accountability Performance of Local Government Kuantan Singingi regency of 0.281. Understanding of Accounting has a positive and significant impact on the Accountability Performance of Local Government Kuantan Singingi regency of 0.217. Unlike the utilization of compliance with laws and regulations has no significant impact on the Accountability Performance of Local Government Kuantan Singingi regency of 0.092. But Work Motivation has a positive and significant impact on the Accountability Performance of Local Government Kuantan Singingi regency of 0.166.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, KINERJA LINGKUNGAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2013-2015)
JURNAL EKONOMI AL-KHITMAH Vol. 1 No. 1 (2019): Jurnal Ekonomi Al-Khitmah
Publisher : Program Studi Akuntansi - Universitas Islam Kuantan Singingi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36378/khitmah.v1i1.308

Abstract

This study is an empirical study of the financial performance of companies in manufacturing companies listed on the Indonesian stock exchange (IDX). This study aims to prove the effect of disclosure of corporate social responsibility (CSR), environmental performance, company size on the company's financial performance. The design of this study is causal associative research (causal relations). The data used in this study are quantitative data. The population in this study is a company included in a manufacturing company in the Indonesian stock exchange for the period 2013-2015. Sampling is done through purposive sampling. Data analysis used a simple and multiple linear regression method using SPSS version 22. The results of this study state that disclosure of corporate social responsibility (CSR) does not affect the company's financial performance, environmental performance does not affect the company's financial performance, and the size of the company has an influence on the company's financial performance.
PENGARUH PARTISIPASI ANGGARAN DAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP KINERJA MANAJERIAL PADA ORGANISASI PERANGKAT DAERAH KABUPATEN KUANTAN SINIGINGI
JURNAL EKONOMI AL-KHITMAH Vol. 2 No. 1 (2020): JURNAL EKONOMI AL-KHITMAH
Publisher : Program Studi Akuntansi - Universitas Islam Kuantan Singingi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36378/khitmah.v2i1.990

Abstract

Abstrak This study aims to analyze the effect of the influence of budgetary participation and accountability accounting on managerial performance among OPD employees in Kuantan Singingi Regency. The population used in this study were echelon III and IV OPD employees of the Kuantan Singingi District Government. The sampling method in this study was purposive sampling. The research data was obtained from a questionnaire (primary). This research uses a quantitative approach and uses a type of causality. The analysis used is multiple linear regression analysis with t test and the coefficient of determination. The result of the risearchis that budget participation has a positive and significant effect on managerial performance of 0.007, this is evidenced by a significance value of less than 5% (0.007 <0.05), responsibility accounting has a positive and significant effect on managerial performance of 0.025, this is evidenced by the significance value smaller than 5% (0.025 <0.05). Based on the analysis of the coefficient of determination (R2) explains that 77.8% of the variable managerial performance is influenced by budgetary participation and accountability accounting variables and the remaining 22.2% is influenced by other factors not examined in this study. Keywords: Budget Participation, Accountability Accountability and Managerial Performance ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh pengaruh partisipasi anggaran dan akuntansi pertanggungjawaban terhadap kinerja manajerial pada pegawai OPD Kabupaten Kuantan Singingi. Populasi yang digunakan dalam penelitian ini adalahpegawai OPD eselon III dan IV Pemerintah Daerah Kabupaten Kuantan Singingi. Metode pengambilan sampel dalam penelitian ini adalah purposive sampling. Data penelitian ini diperoleh dari kuesioner (primer). Penelitian ini menggunakan jenis pendekatan kuantitatif dan menggunakan tipe kausalitas. Analisis yang digunakan adalah analisis regresi linear berganda dengan uji t dan koefisien determinasi. Hasil penelitian yaitu partisipasi anggaran berpengaruh positif dan signifikan terhadap kinerja manajerial sebesar 0,007, hal ini dibuktikan dengan nilai signifikansi lebih kecil dari 5% (0,007< 0,05), akuntansi pertanggungjawaban berpengaruh positif dan signifikan terhadap kinerja manajerial sebesar 0,025, hal ini dibuktikan dengan nilai signifikansi lebih kecil dari 5% (0,025 < 0,05). Berdasarkan analisis koefisian determinasi (R2) menjelaskan bahwa 77,8% variabel Kinerja manajerial dipengaruhi oleh variabel partisipasi anggaradan akuntansi pertanggungjawabandan sisanya 22,2% dipengaruhi oleh Faktor lain yang tidak diteliti dalam penelitian ini. Kata Kunci: Partisipasi Anggaran, Akuntansi Pertanggungjawaban dan Kinerja manajerial
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS DAN KEPEMILIKAN MANAJERIAL TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016-2018)
JURNAL EKONOMI AL-KHITMAH Vol. 2 No. 1 (2020): JURNAL EKONOMI AL-KHITMAH
Publisher : Program Studi Akuntansi - Universitas Islam Kuantan Singingi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36378/khitmah.v2i1.993

Abstract

Abstract This study aims to determine the effect Profitability, Leverage, Liquidity and Managerial Ownership on the Timeliness of financial reporting. This research was conducted at manufacture companies listed in BEI in 2016-2018. The type of research used is quantitative research. This research uses secondary data obtained through accessing the site www.idx.co.id. The sample selection method is purposive sampling. Hypothesis testing using a multiple regression analysis. The results showed that profitability and managerial ownership have a significant effect to the timeliness of financial reporting, while the leverage and liquidity does not significant effect to the timeliness of financial reporting. Independent variables can explain the effect of the 16,5% timeliness of financial reporting, while the remaining 83,5% is influenced by other factors not included in regression model. Keywords : Profitability, Leverage, Liquidity Managerial Ownership and Timeliness of Financial Reporting. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Leverage, Likuiditas dan Kepemilikan Manajerial terhadap Ketepatan Waktu Pelaporan Keuangan. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di BEI tahun 2016-2018. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Penelitian ini menggunakan data sekunder yang diperoleh melalui situs www.idx.co.id. Metode pemilihan sampel menggunakan purposive sampling. Pengujian hipotesis menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa Profitabilitas dan Kepemilikan Manajerial berpengaruh signifikan terhadap Ketepatan Waktu Pelaporan Keuangan, sedangkan Leverage dan Likuiditas tidak berpengaruh signifikan terhadap Ketepatan Waktu Pelaporan Keuangan. Variabel independen dapat menjelaskan pengaruh Ketepatan Waktu Pelaporan Keuangan sebesar 16,5%, sedangkan sisanya sebesar 83,5% dipengaruhi oleh faktor lain yang tidak dimasukkan dalam model regresi ini. Kata kunci : Profitabilitas, Leverage, Likuiditas, Kepemilikan Manajerial dan KetepatanWaktu Pelaporan Keuangan.
ANALYSIS OF INFLUENCING FACTORS TENDENCY OF EMPLOYEES TO DO FRAUD IN THE GOVERNMENT SECTOR (CASE STUDY OPD IN KUANTAN SINGINGI REGENCY)
JURNAL EKONOMI AL-KHITMAH Vol. 2 No. 1 (2020): JURNAL EKONOMI AL-KHITMAH
Publisher : Program Studi Akuntansi - Universitas Islam Kuantan Singingi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36378/khitmah.v2i1.994

Abstract

Abstract This research was conducted at the Regional Apparatus Organization (OPD) in Kuantan Singing Regency. This study aims to determine the factors that influence the tendency of employees to commit fraud / cheating in the government sector. The main problems that will arise, the researcher will be as follows: To see the size and significance of the influence between the dependent variable and the independent variable. The type of data used in this research is primary data, namely data that comes from the source, then the data technique uses the sampling method purposive sampling namely the technique of taking samples with certain considerations. This research is included in quantitative research. There were 78 respondents consisting of the head of the financial division and financial staff in each OPD in Kuantan Singingi Regency. This data was analyzed using multiple regression with SPSS Version 21. The results of this study indicate that the pressure has an effect on fraud in the Government Sector of Kuantan Singingi Regency with a significant value (0.023) and the value of t count (2.328), opportunities don't effect on fraud in the Government Sector of Kuantan Singingi Regency with a significant value (0,528), and the value of t count (-0,634), and justification effect on fraud in the Government Sector of Kuantan Singingi Regency with a significant value (0.018), and the value of t count (2,413). So that the conclusions of this study are 2 hypotheses which is presented can be accepted and 1 hypothesis is rejected. Keywords: Fraud (Pressure, Opportunity, Rationalization) ABSTRAK Penelitian ini dilakukan pada Organisasi Perangkat Daerah (OPD) yang ada di Kabupaten kuantan singing.Penelitian ini bertujuan untuk mengetahui fator-faktor yang mempengaruhi kecendrungan pegawai melakukan kecurangan/fraud pada sektor pemerintahan. Pokok permasalahan utama yang akan dijelaskan peneliti adalah sebagai berikut: Untuk melihat seberapa besar pengaruh dan signifikan antara variabel dependen dengan variabel independen. Jenis data yang digunakan dalam penelitian ini adalah data primer yaitu data yang berasal dari sumbernya, selanjutnya dalam teknik pengumpulan datanya, pengambilan sampel dilakukan dengan metode purposive sampling yaitu teknik pengumpulan sampel dengan pertimbangan tertentu. Peneitian ini termasuk dalam penelitian kuantitatif.Respondennya sebanyak 78 yang terdiri dari kasubag keuangan dan staf pegawai keuangan di setiap OPD yang ada di Kabupaten Kuantan Singingi.Data ini dianalisis menggunakan regresi berganda dengan SPSS Versi 21. Hasil penelitian ini menunjukkan bahwa tekanan berpengaruh terhadap kecurangan di Sektor Pemerintahan Kabupaten Kuantan Singingi dengan nilai signifikan (0.023) dan nilai t hitung (2.328), peluang tidak berpengaruh terhadap kecurangan di Sektor Pemerintahan Kabupaten Kuantan Singingi dengan nilai signifikan (0,528) dan nilai t hitung (-0,634), dan pembenaran berpengaruh terhadap kecurangan di Sektor Pemerintahan Kabupaten Kuantan Singingi dengan nilai signifikan (0.018) dan nilai t hitung (2,413). Sehingga kesimpulan dari penelitian ini adalah 2 hipotesis yang di sajikan dapat diterima dan 1 hipotesis ditolak. Kata kunci :Fraud (Tekanan, Peluang, Pembenaran)
ANALISIS KELAYAKAN USAHA MIKRO, KECIL, DAN MENENGAH DALAM MENERAPKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH (Studi Kasus Pada Toko Dewi Motor Teluk Kuantan)
JURNAL EKONOMI AL-KHITMAH Vol. 2 No. 1 (2020): JURNAL EKONOMI AL-KHITMAH
Publisher : Program Studi Akuntansi - Universitas Islam Kuantan Singingi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36378/khitmah.v2i1.996

Abstract

Abstract This research aims to determine whether Toko Dewi Motor is qualified to apply the Micro, Small, and Medium Financial Accounting Standards (SAK EMKM). This research supposed to give consideration for Toko Dewi Motor in the recording activities of financial statement which conform the financial accounting standards published by IAI. Financial statement which comply financial accounting standars will provide information about transactions conducted by Toko Dewi Motor as well as will help to connect with external parties. This research used qualiative approach . the type of this research was case study. This research used descriptive analysis method by comparing the theory of Micro, Small, and Medium Financial Accouning Standards with the existing practices at Toko Dewi Motor . To assess the qualifications, this research used the analysis of Technical, Economics, Legal, Operationa, and Schdule (TELOS) and compared them with the existing practice at Toko Dewi Motor. The data collection techniques were inerview, documentation, and observation. Based on the results of the analysis it can be seen that by Toko Dewi Motor is not feasible to apply SAK EMKM. This is because by Toko Dewi Motor has not made record in accordance with SAK and there has been no training conduced by the relevant institutions during the application of SAK EMKM. In addition, the results of the analysis of the TELOS factor prove that by Toko Dewi Motor is not yet feasible to apply SAK EMKM. Keywords: SAK EMKM, Technical, Economic, Legal, Operational, Schedule. ABSTRAK Penelitian ini bertujuan untuk mengetahui apakah Toko Dewi Motor sudah layak untuk menerapkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Penelitian ini merupakan sebuah bahan pertimbangan bagi Toko Dewi Motor dalam melakukan pencatatan laporan keuangan yang sesuai dengan standar akuntansi keuangan yang telah dibuat oleh IAI. Manfaat dari pembuatan laporan keuangan yang sesuai dengan standar akuntansi keuangan akan memberikan informasi mengenai transaksi yang Toko Dewi Motor lakukan sekaligus untuk berhubungan dengan pihak eksternal. Penelitian ini menggunakan data kualitatif. Jenis penelitian ini adalah studi kasus. Penelitian ini menggunakan metode analisis deskriptif dengan membandingkan teori yang terdapat di Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) dengan praktek yang terdapat pada Toko Dewi Motor. Untuk menilai kelayakan penilaian ini menggunakan analisis Technical, Economic, Legal, Operational, dan Schedule (TELOS). Teknik pengambilan data pada penelitian ini adalah wawancara, dokumentasi, dan observasi. Berdasarkan hasil analisis dapat diketahui bahwa Toko Dewi Motor belum layak menerapkan SAK EMKM. Hal ini karena Toko Dewi Motor belum melakukan pencatatan yang sesuai dengan SAK dan belum adanya pelatihan yang dilakukan oleh lembaga-lembaga yang bersangkutan selama penerapan SAK EMKM. Selain itu, hasil analisis dari faktor TELOS membuktikan bahwa Toko Dewi Motor belum layak untuk menerapkan SAK EMKM. Kata Kunci: SAK EMKM, Technical, Economic, Legal, Operational, Schedule
ANALISIS PENGENDALIAN BIAYA PRODUKSI SEBAGAI SUATUUSAHA UNTUK MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA PT. DUTAPALMA NUSANTARA-PKS SEI. KUKO
JURNAL EKONOMI AL-KHITMAH Vol. 2 No. 2 (2020): JURNAL EKONOMI AL-KHITMAH
Publisher : Program Studi Akuntansi - Universitas Islam Kuantan Singingi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36378/khitmah.v2i2.997

Abstract

Abstract This study aims to analyze the control of production costs to increase production cost efficiency in PT. Dutapalma Nusantara-PKS Sei. Kuko period 2018. The research method used is descriptive method. This type of research data is qualitative data and quantitative data. The data source of this research is primary data and secondary data. Data collection techniques used were interviews and documentation. Data analysis technique used as an analysis tool for controlling production costs to improve production cost efficiency is to use standard costs. Research results from the data obtained that the control of production costs to improve the efficiency of production costs of PT. Dutapalma Nusantara-PKS Sei. Kuko is based on the results of a standard cost calculation that is already efficient, but the direct labor and factory overhead is not good because the realization exceeds the budget. Keywords: Standard Costs, Direct Raw Material Costs, Direct Labor Costs, Factory Overhead Costs. Abstrak Penelitian ini bertujuan untuk menganalisis pengendalian biaya produksi untuk menigkatkan efisien biaya produksi yang ada di PT. Dutapalma Nusantara-PKS Sei.Kuko periode 2018.Metode penelitian yang digunakan yaitu metode diskriptif.Jenis data penelitian ini adalah data kualitatif dan data kuantitatif.Sumber data penelitian ini adalah data primer dan data sekunder.Teknik pengumpulan data yang digunakan yaitu wawancara dan dokumentasi.Teknik analisa data yang digunakan sebagai alat analisis pengendalian biaya produksi untuk meningkatkan efisien biaya produksi yaitu menggunakan biaya standar. Hasil penelitian dari data yang diperoleh bahwa pengendalian biaya produksi untuk meningkatkan efisiensi biaya produksi PT. Dutapalma Nusantara-PKS Sei.Kuko berdasarkan hasil dari perhitungan biaya standar yaitu sudah efisien, namun pada tenaga kerja langsung dan overhead pabrik belum baik karena realisasi melebihi anggaran. Kata kunci: Biaya Standar, Biaya Bahan Baku Langsung, Biaya Tenaga Kerja Langsung, Biaya Overhead Pabrik

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