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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.
Arjuna Subject : -
Articles 215 Documents
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Evaluasi Pelaksanaan Pengadaan Barang/Jasa Pemerintah dalam Mewujudkan Good Governance (Studi Penelitian di Dinas Cipta Karya dan Tata Ruang Kota Batam) Hamidi Hamidi
EQUILIBIRIA Vol 7, No 1 (2020): Juni 2020
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.252 KB) | DOI: 10.33373/jeq.v7i1.2885

Abstract

The objectives of this research is to know how setup law on public procurement on goods/services, how the implementation of public procurement o and what are the barriers factors and alternative solutions in public procurement. The writing methods are normative and empirical methods. The result of this study are shown that Presidential Decree Number 16 Years 2018 as the legal arrangements for public procurement can be used as complete guidelines in the public procurement on goods/services; the implementation of the legal arrangements are not optimal yet; there is an overlap of job function and human resources competencies is not comply yet. The recommendation of this study are the implementation of Presidential Decree Number 16 Years 2018 will be effective since there is local regulations/Mayor Decree as a technical guidance to things that are still not regulated, so that the legal arrangements for the public procurement on goods/services can be used as complete guidelines in the public procurement; must develop the level of compliance in implementing or implementing the Presidential Decree and several other technical regulations; make a clear of job description and human resources competencies need to be improved.
PENGARUH KOMPENSASI, PENGEMBANGAN KARIR, BUDAYA ORGANISASI, DAN LINGKUNGAN KERJA TERHADAP KINERJA Ferry Muliadi Manalu
EQUILIBIRIA Vol 5, No 2 (2018): Desember 2018
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.505 KB) | DOI: 10.33373/jeq.v5i2.3170

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompensasi, pengembangan karir, budaya organisasi dan lingkungan kerja baik secara parsial dan simultan terhadap kinerja karyawan di PT PLN Batam. Jenis data dalam penelitian ini adalah data kuantitatif. Teknik pengumpulan data menggunakan kuesioner. Populasi pada penelitian ini seluruh karyawan di PT PLN Batam dengan sampel yaitu serjumlah 83 orang dan teknik pengambilan sampel menggunakan teknik slovin. Hasil penelitian ini menunjukan bahwa: 1. Kompensasi berpengaruh terhadap kinerja karyawan di PT PLN Batam, 2. Pengembangan Karir berpengaruh terhadap kinerja karyawan di PT PLN Batam, 3. Budaya Organisasi berpengaruh terhadap kinerja karyawan di PT PLN Batam, 4. Lingkungan Kerja berpengaruh terhadap kinerja karyawan di PT PLN Batam, 5. Kompensasi, Pengembangan Karir, Budaya Organisasi dan Lingkungan Kerja secara simultan berpengaruh terhadap kinerja karyawan di PT PLN Batam, hal ini terlihat dari hasil uji F memperlihatkan nilai F sebesar 7,505 (Fhitung) 2,49 (Ftabel) dan nilai probabilitas signifikansi sebesar 0,000 0,05.
EVALUASI KINERJA MELALUI PELATIHAN DAN PENGEMBANGAN SDMPADA PT. GLOBAL TEKNOLOGI KREASINDO Sudianto Sudianto
EQUILIBIRIA Vol 7, No 1 (2020): Juni 2020
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (948.772 KB) | DOI: 10.33373/jeq.v7i1.2614

Abstract

The purpose of this study was to analyze the effect of training, HR development on employee performance at PT. In this research the variables discussed are the dependent variable, namely job training and human resource development and free variables, namely employee performance variables. This research was conducted using quantitative research methods. Data collection methods were used using the Slovin formula, a sample of 67 people given to employees. who has a supervisory position down at Pt Global Teknologi Kreasindo. The data is processed using SPSS software version 20.0 for Windows. The results showed that HR training and development had no significant positive effect on employee performance. Both HR Training and Development both have a positive influence on employee performance at PT. Global Teknologi Kreasindo.
ANALISIS HUBUNGAN INVESTMENT OPPORTUNITY SET DENGAN KEBIJAKAN PENDANAAN DAN DEVIDEN Bosar Hasibuan
EQUILIBIRIA Vol 4, No 1 (2017): Juni 2017
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.14 KB) | DOI: 10.33373/jeq.v4i1.3139

Abstract

This study aims to examine the association between the investment opportunity set (ios) values as firm growth proxy, size as a control variable and corporate policy decisions, such as financing and dividend policy choice using public firms in indonesia stock exchange. eight proxies IOS are use as firm growth indicator, such as market to book value of asset, market to book value equity, price earning ratio,property, plant and equipment to firm value, capital expenditure to firm value, capital expenditure to book value of total asset, total annual depreciation expense to firm value and variance in total return. the variables were analyzed using common factor analysis. the dependent variables are debt to equity ratio, dividend pay out and dividend yield.  The samples used in this research are selected using purposive sampling method. this research uses 51 companies that published its financial statement on december 31 for the year 2006 until year 2011 with non negative earning. regression method was applied. The result indicates that growth firm have significantly lower financing than non growth firms. it means growth firm in indonesia stock exchange using internal fund in its company than non growth firms. the others results show that growth firms paid dividend bigger than non growth firms.
PERBANDINGAN INFORMASI LAPORAN KEUANGAN SEBELUM DAN SESUDAH IFRS DALAM PERUSAHAAN SEKTOR PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA Syafruddin Syafruddin
EQUILIBIRIA Vol 3, No 2 (2016): Desember 2016
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (158.117 KB) | DOI: 10.33373/jeq.v3i2.3123

Abstract

This study aimed to compare the financial statements of the information before and after IFRS in the property sector companies listed on the Indonesia Stock Exchange. The results showed that the differences in financial reporting information before and after IFRS. While the conclusions that can be drawn is that there is a significant difference in the value of fixed assets, equity, net income before and after IFRS while the value of liquidity and gearing showed no significant difference before and after IFRS in the property sector companies listed on stock exchanges in Indonesia.
PENGARUH PELATIHAN DAN KOMPENSASI TERHADAP KINERJA Amrullah Rasal
EQUILIBIRIA Vol 6, No 2 (2019): Desember 2019
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.753 KB) | DOI: 10.33373/jeq.v6i2.3558

Abstract

Tujuan penelitian ini untuk menganalisis pengaruh pelatihan terhadap kinerja, pengaruh kompensasi terhadap kinerja, pengaruh pelatihan dan kompensasi terhadap kinerja. Populasi penelitian ini adalah Guru SD Swasta di Kota Batam sebanyak 150 guru dengan sampel sebanyak 55 sampel dengan menggunakan Teknik sampling rumus Slovin. Teknik analisis data menggunakan regresi linier berganda. Kesimpulan dari penelitian ini adalah pelatihan berengaruh signifikan terhadap kinerja, kompetensi berpengaruh signifikan terhadap kinerja, pelatihan dan kompetensi berpengaruh signifikan terhadap kinerja.
Pengaruh Pemberian Kredit Usaha Rakyat (KUR) Terhadap Laba Pada PT Bank Rakyat Indonesia (Persero) Tbk. Cabang Pembantu Aviari Batam Jayana Salesti
EQUILIBIRIA Vol 7, No 1 (2020): Juni 2020
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (844.923 KB) | DOI: 10.33373/jeq.v7i1.2914

Abstract

Penelitian bertujuan untuk mengetahui prosedur dan pengaruh pemberian Kredit Usaha Rakyat (KUR) pada PT Bank Rakyat Indonesia (Persero) Tbk. Cabang Pembantu Aviari Batam. Penelitian ini adalah penelitian deskriptif, kualitatif, dengan populasi penelitian adalah data realisasi pemberian kredit dan data perolehan laba operasional PT Bank Rakyat Indonesia (Persero) Tbk. Sampel yang digunakan dalam pemilihan data menggunakan Nonpropability Sampling. Sampel dalam penelitian ini adalah data pemberian KUR dan perolehan laba operasional selama 4 tahun yaitu dari tahun 2009-2012 pada PT Bank Rakyat Indonesia (Persero) Tbk. Cabang Pembantu Aviari Batam.Hasil analisa statistik menunjukkan bahwa pemberian KUR berpengaruh terhadap perolehan laba operasional dan memiliki hubungan yang searah dan positif, hal ini dapat terlihat dari setiap tahunnya bahwa jika pemberian KUR mengalami penurunan maka perolehan laba operasional pun mengalami penurunan, dan jika pemberian KUR mengalami kenaikan maka perolehan laba operasional pun mengalami kenaikan.. Selanjutnya dari analisis regresi berganda diperoleh nilai R sebesar 122.  Hasil  ini menunjukan bahwa variabel independen yaitu pemberian KUR (X)  mempunyai keeratan  hubungan  dengan  variabel  Perolehan laba  (Y) sebesar 122.
PENGARUH PELATIHAN DAN MOTIVASI TERHADAP KINERJA KARYAWAN Sriwati Sriwati
EQUILIBIRIA Vol 4, No 1 (2017): Juni 2017
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (134.944 KB) | DOI: 10.33373/jeq.v4i1.3202

Abstract

This research objective is to find out the impact of training and motivation to performance. Performance functions as a dependent variable on this research. Training and motivation is variable function as independent variable. The sample of this research is included thirtysix permanent worker at back office Awal Bros Hospital Batam, acquired by all worker. Data is collected through questionnaire method and analyzed by Statistical Package for the Social Sciences (SPSS) technique.
PENGARUH AKUNTABILITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) TERHADAP TINGKAT KORUPSI PEMERINTAH DAERAH (STUDI KASUS SKPD KEPUALAUAN RIAU) Aznedra Aznedra; Nurhayaty Nurhayaty; Rizki Eka Putra
EQUILIBIRIA Vol 7, No 1 (2020): Juni 2020
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.62 KB) | DOI: 10.33373/jeq.v7i1.2622

Abstract

This research was conducted at the Riau Islands SKPD with the aim to find out and analyze the Effect of the Accountability of the Regional Financial Statements (LKPD) Against Regional Government Corruption (Case Study of the Riau Islands SKPD). This research uses descriptive analysis and statistical analysis methods. The results of the analysis of audit opinion with a proxy for four types of audit opinions issued by the Indonesian Audit Board of the Republic of Indonesia on the financial statements of the local government on the corruption perception index showed that the audit opinion variable (X1) t value was 2,272 with a probability of 0.211. With t count 2,272 greater than t-table 0.05 (40) 2,021 or probability 0.211 greater than 0.05; then H0 is accepted which means that the Audit Opinion variable (X1) partially or individually has no significant effect on the Corruption Perception Index (Y) in the Riau Islands Province LKPD. This result means that the audit opinion issued by BPK RI does not affect the perception of the regional government. Although the results of an opinion from a fair LKPD without exception does not mean that the government has a low level of corruption
PENGARUH TINGKAT PENGHASILAN, KUALITAS PELAYANAN FISKUS, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN Bosar Hasibuan
EQUILIBIRIA Vol 4, No 2 (2017): Desember 2017
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.234 KB) | DOI: 10.33373/jeq.v4i2.3140

Abstract

This study examines the level of tax compliance in Batam city district by using several independent variables such as income levels, quality of service tax authorities and the taxpayer awareness. The purpose of this study was to analyze the effect of income levels, service quality, and taxpayer awareness of the compliance of land and building tax payments. The population in this study was based on data from the KPP Pratama Batam in 2012 as many as 58.595 SPPT propagated by NPWP. Sampling was done by the method Slovin. Number of samples was determined as 397 people. Primary data collection method used is by using questionnaires. Data analysis techniques used in this study is the technique of multiple regression analysis.Based on the results of the analysis carried out it could be concluded that the level of income and quality of service tax authorities do not have a significant positive effect on adherence property tax payments, but the taxpayer awareness variables have a significant positive effect on adherence property tax payments.

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