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INDONESIA
EQUILIBIRIA
Published by Universitas Riau Kepulauan Batam
ISSN : 25031546     EISSN : 29862248     DOI : 10.33373
Core Subject : Economy, Education,
Economics, Econometrics & Finance Other
Jurnal EQUILIBIRIA Fakultas Ekonomi merupakan media publikasi ilmiah internal fakultas Ekonomi, Universitas Riau Kepulauan focus pada karya ilmiah berupa tulisan dari hasil penelitian yang dilakukan dosen yang meliputi disiplin ilmu Manajemen dan Akuntansi dan ilmu-ilmu lainnya yang berhubungan.
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Articles 8 Documents
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Search results for , issue "Vol 1, No 2 (2014): Desember 2014" : 8 Documents clear
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN DALAM PEMBAYARAN REKENING LISTRIK B’RIGHT PT. PLN BATAM PADA UNIT PELAYANAN BATAM CENTRE”. Ramon Zamora
EQUILIBIRIA Vol 1, No 2 (2014): Desember 2014
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (675.382 KB) | DOI: 10.33373/jeq.v1i2.219

Abstract

Penelitian ini bertujuan untuk menganalisis seberapa besar pengaruh kualitas pelayanan (X) terhadap tingkat kepuasan pelanggan (Y). Penelitian dilakukan di Unit Pelayanan Batam Centre dengan jumlah sampel sebanyak 100 responden dan teknik sampling Aksidental. Pengumpulan data dengan menggunakan kuesioner dan diolah menggunakan aplikasi program SPSS versi 20.0 dengan analisis regresi liniear berganda dengan metode analisis uji t dan uji F. Hasil penelitian menunjukkan bahwa kualitas pelayanan terdiri atas tangible (X1), realibility (X2),responsiveness (X3) assurance (X4), empathy (X5) secara bersama-sama memiliki pengaruh yang positif. Dimana persamaan regresi sebagai berikut  Y = 1,714 + (-0,018) X1 + 0,238 X2 + 0,080 X3 + 0,276 X4 + 0,276 X5. Selain itu, dengan uji F dilihat bahwa tingkat singnifikan sebesar 0,000 atau 0%. Hasil penelitian menunjukkan yaitu berdasarkan uji parsial (t), tidak semua variabel memiliki pengaruh yang positif dan signifikan terhadap kepuasan pelanggan dengan tingkat signifikan untuk assurance sebesar 0,025 atau 0,025 % dan empathy sebesar 0,14 atau 0,14 %.
ANALISIS PENERAPAN PSAK 07 TENTANG PENGUNGKAPAN PIHAK-PIHAK YANG MEMILIKI HUBUNGAN ISTIMEWA DI PT. EKASURYA SEJATI DAN PT. VERONIKA PRIMA SANITA Suryamah S; Jayana Salesti; Ravika Permata Hati
EQUILIBIRIA Vol 1, No 2 (2014): Desember 2014
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1152.784 KB) | DOI: 10.33373/jeq.v1i2.860

Abstract

Penelitian mengenai analisis penerapan PSAK 07 tentang pengungkapan pihak-pihak yang memiliki hubungan istimewa antara induk dan anak perusahaan telah dilaksanakan di PT. Ekasurya Sejati dan PT. Veronika Prima Sanita yang beralamat di komplek anugerah Jalan Putri Hijau No. 03, Batu Aji – Kota Batam. Penelitian ini bertujuan untuk mendeskripsikan penerapan PSAK 07 yang terjadi pada perusahaan yang memiliki anak perusahaan untuk menguji kelayakan dan kelaziman usahanya.Pernyataan Standar Akuntansi Keuangan (PSAK) merupakan buku petunjuk tentang akuntansi yang berisi konvensi atau kesepakatan, peraturan dan prosedur yang telah disahkan oleh suatu lembaga atau institut resmi, didalam PSAK 07 yang berisi tentang pengungkapan pihak-pihak yang memiliki hubungan istimewa merupakan pedoman bagi induk dan anak perusahaan yang memiliki besar kemungkinan melakukan transaksi hubungan istimewa untuk mengatur laporan posisi keuangan masing-masing perusahaan. Dalam hal ini induk dan anak perusahaan harus mengikuti peraturan yang tercantum dalam PSAK 07 dalam menjalankan usahanya, namun ada kalanya perusahaan tidak mencatat dan memposting transaksi sesuai dengan peraturan PSAK 07. Hal ini dapat mengakibatkan terjadinya ketidakseimbangan laporan keuangan pada perusahaan.Dengan menerapkan PSAK 07 pada perusahaan yang memiliki hubungan istimewa, maka perusahaan dapat menjalankan usahanya dengan baik dan tidak akan ada pihak yang merasa dirugikan baik itu dari pihak pemegang saham ataupun Manajemen.Dalam Skripsi ini penulis membahas bagaimana penerapan pencatatan transaksi hubungan istimewa yang terjadi pada induk dan anak perusahaan di tinjau dari Pernyataan Akuntansi Keuangan Nomor 07, sehingga kesalahan-kesalahan dalam pencatatan yang di sebabkan oleh transaksi hubungan istimewa dapat ditemukan solusi yang tepat, maka dari itu penulis berusaha untuk dapat menemukan permasalahan yang terjadi di kedua perusahaan tersebut.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN MOTOR (Studi Kasus Pada Konsumen PT. Leo Utama Motor Batu Aji Batam) Sarfudin S; Edwin Agung Wibowo
EQUILIBIRIA Vol 1, No 2 (2014): Desember 2014
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (698.819 KB) | DOI: 10.33373/jeq.v1i2.835

Abstract

This research aims at understanding the influance of service’s quality toward the motorcycle purchasing’s decision for customerat PT. Leo Utama Motor Leo Batu Aji Batam and for proving is there any correlation among of the variable which can sean from fenomenon happened by the existence as permanen distributor at PT. Leo Utama Motor.The data are collected by using questionaire at 100 permanent distributor the data analysis in this research uses SPSS version 20’ s help. Technique of data collection in quantitaif research which is used is descriptive analysis and infeencial analysis.This research produces that there is no positive influence and significance vaiable Reliability (X1) toward purchasing’s decision (Y), there is  positive and significance effect of variable responsiveness (X2) on purchasing’s decisions (Y). There is a positive and significance effect of the variable Assurance (X3) on purchasing’s decisions (Y) There is a positive and significance effect Emphaty variable (X4) on purchasing’s decisions (Y). There is a positive and significance effect Tangible variable (X5) on purchasing’s decisios (Y).
PENGARUH PELAKSANAAN PROGRAM PELATIHAN DAN PEMBERIAN MOTIVASI UNTUK MENINGKATKAN KINERJA KARYAWAN PADA PT.OCEANERING BATAM Denny Panggabean; Rahman Hasibuan
EQUILIBIRIA Vol 1, No 2 (2014): Desember 2014
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (478.975 KB) | DOI: 10.33373/jeq.v1i2.772

Abstract

Populasi dalam penelitian ini adalah seluruh karyawan PT. Samudra Oceaneering yang berjumlah 41 orang. Karena jumlah karyawan kurang dari 100 orang maka penulis mengambil sampel dengan mengikutkan seluruh karyawan yang berjumlah 41 orang. Adapun tiga variabel yang dikaji dalam pengumpulan penelitian ini yaitu: Pelatihan, Motivasi dan Kinerja karyawan. Alat pengumpulan data yang digunakan dalam penelitian ini menggunakan questioner (angket). Data yang digunakan dianalisis menggunakan uji regresi berganda dengan bantuan  program computer SPSS for Windows Relase 19.00. hasil penelitian menunjukkan bahwa Motivasi berpengaruh terhadap Kinerja karyawan. Nilai t hitung variabel Pelatihan (X1) sebesar 1,470   dan motivasi (X2) 8,260, yang lebih kecil dari nilai t tabel 2,021. Berdasarkan  uji F atau uji simultan diperoleh F hitung sebesar 49,133 dengan nilai signifikan 0,000 lebih kecil dari 0,05. variabel pelatihan (X1) dan variabel motivasi (X2) sebesar 72,1% dan sisanya sebesar  27,9 % dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini.
PERBANDINGAN TINGKAT KESEHATAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH GO PUBLIC PADA PT. SAT NUSAPERSADA TBK. BATAM Syahril Amzah; Hamidi H
EQUILIBIRIA Vol 1, No 2 (2014): Desember 2014
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (972.778 KB) | DOI: 10.33373/jeq.v1i2.781

Abstract

Batam’s Economic indicator year 2005-2011 shows graduate increasing every year 13, 5 US $ billion in average. Since FTZ has implemented in Batam, resulted tight manufacture and trade competition. In order to compensate it, especially in globalization and information technologies, manufacture needs kind of support from the public as well as government, by go public.The research is to research whether any significance gap in term of manufacture financial performance before and after go public. Manufacture financial performance is measured by four aspects of ratio: liquidity, solvability, rent ability (ROE) and rent ability (ROA). Those will be compared before and after go public to see whether any increasing, similar or even decrease.PT. Sat Nusapersada Tbk. Batam as an object in this research. This research is using historical data source. The seconder data has been collected from the market stock exchange prospectus and manufacture financial report start from five years before and after go public. Financial Performance shows it’s difference before and after go public by two kind of measurements: KepMen BUMN Nomor : KEP-100/MBU/2002  date: 4th June 2002  and statistical difference test.KepMen BUMN Nomor : KEP-100/MBU/2002  date: 4th June 2002  and statistical difference test show that there are difference of significant financial performance after go public. Showed at the solvability and rentability ratio. Solvability 174%, rentability (ROE) 6,1% and rentability (ROA) 1,38% before go public. While, Solvability 423%, rentability (Return of Equity) -2,48% and rentability (Return of Assets) -1,33%. 
PENGARUH GAYA KEPEMIMPINAN DAN BUDAYA KERJA TERHADAP KINERJA PEGAWAI DI KANTOR SEKRETARIAT KOMISI PENYIARAN INDONESIA DAERAH (KPID) PROVINSI KEPULAUAN RIAU Riduward Siahaan; Tibrani Tibrani; Ade Parlaungan Nasution
EQUILIBIRIA Vol 1, No 2 (2014): Desember 2014
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1039.428 KB) | DOI: 10.33373/jeq.v1i2.783

Abstract

The research was conducted at the Secretariat of KPID Riau Islands Province. The purpose of this study was to determine the effect of leadership style and cultural work on employee performance, either separately (partial) or jointly (simultaneously). In this study, the authors used a sample of 26 employees were taken on the whole of the total population (employees). While the types of data used are primary data and secondary data. Sources of primary data obtained from questionnaires, while secondary data obtained from the Secretariat of Administration documents KPID Riau Islands Province and related literature and research to support this. Data Collection Techniques conducted by interviews and questionnaires. Data were analyzed by descriptive statistics, which are used to give a picture of the object under study through the sample data associated with the relevant theories and quantitative techniques in accordance with the Likert scale and to the results of the test using SPSS (Statistical Product and Service Solutions) version 20.              From the research, the authors conclude that partial Leadership Style (X1) and a significant positive effect on employee performance (Y), with test results of 0.657 or 65.7%, and Cultural Work (X2) and a significant positive effect on employee performance (Y), with test results of 0.526 or 56.6. Simultaneous testing leadership style and cultural work positive and significant effect (strong) on employee performance with a sledge to at 0.828 or 82.8%, as for the rest of 0.172 or 17.2% influenced by variables or other factors. Keywords: Leadership Style, Cultural Work and Employee Performance.
KEDUDUKAN DAN FUNGSI INTERNAL AUDITOR PADA PT. EKASURYA MANDIRI BATAM Bustanil Arif; Hendry Jaya
EQUILIBIRIA Vol 1, No 2 (2014): Desember 2014
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.367 KB) | DOI: 10.33373/jeq.v1i2.770

Abstract

The Purposes of internal audit is to assist all members of management in carrying their duties effectively by providing objective data regarding the results of the analysis, assessment, recommendation and comments on the activities audited. To be able to work effectively with management, the internal auditor position greatly affects their success in performing the task. Internal audit should be placed such that it was possible to carry out those responsibilities properly and to ensure freedom in performing their duties.            Research by the author of the PT. Ekasurya Mandiri Batam in this thesis is to use descriptive qualitative method. This qualitative descriptive method is not based on a statistical calculation in the form of quantitative (amount) but in the form of a statement and a description of the subsequent analysis will be systematically compiled and then linked with the theories that have been there for the then newly drawn a conclusion.The results showed that the internal auditor position at PT. Ekasurya Mandiri Batam is independent and can achieve an objective examination. While the function of Internal Auditor at PT. Ekasurya Mandiri Batam can contribute to the achievement of good internal audit.
PENGARUH POSITIONING, ADVERTISING DAN PERSONAL SELLING TERHADAP BRAND IMAGE ( CITRA MEREK ) KERIPIK KARI DI KOTA BATAM Nofrizal N; Catur Fatchu Ukhriyawati
EQUILIBIRIA Vol 1, No 2 (2014): Desember 2014
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (764.353 KB) | DOI: 10.33373/jeq.v1i2.830

Abstract

This study aimed to determine the effect of Positioning, Advertising and Personal Selling the Brand Image (Brand Image) Kari Chips in Batam. It is important for companies to know about it in the win market share in the city of Batam. One way to achieve competitive advantage in the market share of existing Snatch is to establish a good brand image in the eyes of consumers.The data used in this study were obtained from questionnaires (primary) and some observations as well as interviews with the producer and owner of a business owner Kari chips. The analysis technique used is multiple regression using a hypothesis test, the t test (Partial).From this study it can be concluded that the statistical test based on three variables: the variable Positioning, Advertising and Personal Selling has a positive influence on brand image.

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