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IDEL WALDELMI
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Jurnal Ilmiah Ekonomi dan Bisnis
Published by Universitas Lancang Kuning
ISSN : 18299822     EISSN : 24429813     DOI : https://doi.org/10.31849/jieb.v17i2
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Ilmiah Ekonomi dan Bisnis invites academics and researchers who do original research in the fields of economics, management and accounting, including but not limited to: Development Economics Monetary Economics, Finance and Banking International Economics Public Economics Economic development Regional Economy Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 245 Documents
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PENGARUH KEPUTUSAN INVESTASI, PENDANAAN, KEBIJAKAN DEVIDEN TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Sektor Property dan Real Estate Di Bursa Efek Indonesia Periode 2011-2014) muharti muharti; risqa anita
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 14 No. 2 (2017)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v14i2.880

Abstract

Abstract: This study aims to examine the effect of investment decisions, funding and dividend policy on corporate value. The sample in this study are property and real estate companies listed in Indonesia Stock Exchange period 2011 - 2014 as many as 17 companies. To test the hypothesis of this research, data analysis tool used is SEM-PLS by using WarpPLS 6.0 software. The results of this study indicate that investment decisions have a positive impact on firm value. So also with funding decisions that have a positive effect on the value of the company. And finally the dividend policy has a positive effect on the value of the company. Of the three variables, the funding decision is an important variable in influencing the value of the company Because it has a powerful effect size (practical value).Keywords: Investment decision, funding decision, dividend policy, corporate value
TINGKAT KEPUASAN MAHASISWA TERHADAP KUALITAS PELAYANAN PADA BAGIAN ADMINISTRASI DAN KEUANGAN FAKULTAS EKONOMI UNIVERSITAS LANCANG KUNING PEKANBARU wita dwika listihana; nurhayani lubis; afvan aquino
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 14 No. 2 (2017)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v14i2.888

Abstract

Abstract: Student satisfaction on the quality of service on the administration and finance Faculty of Economics, University of Lancang Kuning Pekanbaru (UNILAK) become a concern. Through survey research method and sample of this study amounted to 342 respondents from the number of students of the Faculty of Economics UNILAK calculated from the third semester, V, and VII by using stratified random sampling technique and data analysis in this study is using qualitative descriptive method. Data analysis techniques in this study using Importance-Performance Analysis (IPA). The results obtained from the study that the calculation of CSI values obtained by 0.69 where the value is at the value of CSI 0.66 to 0.80. This means that the value of CSI is included in the criteria of satisfaction to show that students are satisfied with the quality of administrative and financial services Faculty of Economics, University of Lancang Kuning.Keywords: Satisfaction, Quality of Service, IPA, and CSI
PENGARUH KOMITMEN PROFESIONAL MULTI DIMENSI TERHADAP PERILAKU UNDERREPORTING OF TIME (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK SECOND TIERS DI INDONESIA) sri wahyuni
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 14 No. 2 (2017)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v14i2.891

Abstract

Abstract: The purpose of this study is to determine the commitment of professional affective, professional commitment continuance, normative professional commitment to underreporting of time behavior. The population in this study is the auditor at Public Accounting Firm second tiers in Indonesia. Collection of sample of 70 people. Data processing is done by structural equation modeling analysis using WarpPLS 5.0 software. The results show that professional commitment has a positive effect on underreporting of time behavior. This indicates that the higher the professional auditor's commitment, the better the auditor handles the underreporting of time behavior, and the lower the auditor's professional commitment, the lower the ability to handle underreporting of time behavior.Keywords: Professional Affective Commitment, Continuance Professional Commitment, Normative Professional Commitment, Underreporting Of Time Behavior
PENGARUH VARIASI PRODUK, KUALITAS PELAYANAN, HARGA DAN LOKASI TERHADAP KEPUASAN KONSUMEN PADA WEDDING ORGANIZER titik efnita
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 14 No. 2 (2017)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v14i2.895

Abstract

Abstract: This research tries to know the product of great variation, qualitative service, price and location of CV.Modelman the research. The study consisted of four variables: product variation, service quality, price and location and one dependent customer satisfaction variable. The analytical method used. Method of data for this research using questionnaires distributed to respondents that consumer CV.Modelman as an object. Test results Reliability of SPSS 21 data processing obtained for each variable Kolmogorov-Smirnov> 0.06, ie 0.770 for product variation (X1), 0.741 for service quality (X2), 0.689 for price (X3). 0.719 for Locations (X4). 0.676 for consumer satisfaction (Y). From result of processing by using SPSS, regression model which can be analyzed as follows: Ŷ = 2,590 + 0,366 X1 + 0,164 X2 - 0,126 X3 + 0,877 X4. From the above equation obtained a constant price of 2,590, showing the product without. Product, service quality, price and location.Keywords: variation products , service quality , price, location
PENGARUH IMPLEMENTASI SISTEM INFORMASI AKUNTANSI MANAJEMEN (SIAM), DESENTRALISASI, DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA PENYUSUNAN ANGGARAN KABUPATEN EMPAT LAWANG febrianty febrianty; jovan febriantoko
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 14 No. 2 (2017)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v14i2.896

Abstract

Abstract: The purpose of this research is to test and analyze the empirical evidence of the influence of management accounting information system implementation, decentralization, and clarity of budget targets to the performance of budget preparation of Regency of Empat Lawang. The study design is a causal or causal research. The type of data used in the form of primary data, namely in the form of questionnaires and partly done also with interviews directly. The sampling technique is purposive sample, with criteria: the employee working in the government environment of Empat Lawang Regency who served as Secretary / Secretary of SKPD, Head of Division / Head of Division, and Head of Section / Sub Head of Sub Division (Kasubid) who served in secretariat Regions, agencies, offices, bodies, and local technical institutions. The sample obtained is 204 SKPD apparatus from 36 SKPD in Empat Lawang District. SKPD apparatus that returned the questionnaire as many as 158 SKPD apparatus, meaning that the questionnaire processed as many as 158 questionnaires (no questionnaire data defects). The results achieved in this study are: The first hypothesis in this study which states that there is influence implementation of Management Accounting Information System (SIAM) on the performance of budget preparation at the local government of Empat Lawang Regency, accepted. The second hypothesis, there is the effect of decentralization on the performance of budget preparation at the local government of Empat Lawang Regency, rejected. The third hypothesis, there is the influence of clarity of budget targets on the performance of budget preparation at the regional government of Empat Lawang Regency, accepted. The fourth hypothesis, simultaneously the implementation of SIAM, decentralization, and clarity of budget targets had a significant effect on the performance of budget preparation at the local government of Empat Lawang Regency, accepted.Keywords: SIAM, decentralization, budget, performance, Four Lawang
PEMETAAN SEKTOR EKONOMI UNGGULAN DAERAH DALAM RANGKA PEMASARAN PELUANG INVESTASI DI KABUPATEN INDRAGIRI HULU PROVINSI RIAU afred suci; satria tri nanda
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 14 No. 2 (2017)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v14i2.898

Abstract

Abstract: Opening investment opportunity, either domestic or overseas, becomes one of strategy to empowering whole local assets and resources available. Investment needs to be carefully planned according to its local potention so that it can be focusly implemented to create a high competitive power. This study aims to identify the potential economy sector to invest on economic leading sector in Indragiri Hulu regency. Research datas are secondary that consist of Gross Domestic Product, economic growth and sectoral economic contribution, and then processed and interpreted by using Location Quotion, Shift Share Analysis and Klassen Typology. Study reveals that all sectors in Indragiri Hulu regency have chance to be the target of investment marketing strategy. Eventhough, not all of them are leading sectors, deficit sectors, however, also have chance to be the potential investment target to supply the unmet local and regional needs. Leading economic sectors are agriculture; water supply, garbage, waste and recycling management; construction; trade and retail; transportation and warehousing; accomodation and culinary; real estate/property; education; health and social activity, and; other services.Keywords: Leading Local Economic Sector Investment
FLUKTUASI HARGA KELAPA TERHADAP PENDAPATAN MASYARAKAT KABUPATEN INDRAGIRI HILIR nuryanti nuryanti; alexsander yandra
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 14 No. 2 (2017)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v14i2.903

Abstract

Abstract: Fluctuations in coconut prices in Indragiri Hilir Regency affect the income level of coconut farmers. Realization is seen from the price of coconuts in 2010-2012, coconut prices rose significantly, then in 2012- 2013 coconut prices fell significantly. This has an impact on the income of unstable coconut farmers resulting in lower income of Indragiri downstream communities. One of the obstacles in increasing farmers' income is the weak bargaining position of the farmer compared to the trader. This is because the market system at the farm level is monopsoni. Factors influence the fluctuation of coconut prices ie; Company pricing , falling market demand for coconut, declining quality and quantity of coconut products. The action is to manage coconut, decrease household expenditure, the government provides guidance to handle the coconut oil into virgin coconut oil (VCO) and charcoal bracket, and rejuvenation of coconut. The next effort of the society is the formation of farmer cooperatives and advises the government to set up a coconut factory in the downstream Indragiri Regency. the monopsoni not appropriate with concept of Islamic economics. Because that one of the terms and pillar of sale and buy there must be pleasure between the seller and the buyer. Described in Surah Al-Baqarah verse 275 "Allah justifies the sale and buy and forbid usury" and surah An-Nisa verse 29-30 "Do not eat one another's treasures in the way of vanity, except by way of commerce that applies equally like among you".Keywords: Price fluctuations, Revenue
KETIDAKPATUHAN PAJAK PADA USAHA MIKRO, KECIL DAN MENENGAH erwin rajagukguk; amrie firmansyah
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 15 No. 2 (2018)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v15i2.1023

Abstract

Organisation for Economic Co-operation and Development-OECD (2012) menyatakan bahwa dari semua segmen Wajib Pajak, Wajib Pajak Usaha Mikro Kecil dan Menengah (UMKM) memiliki ketidakpatuhan yang paling tinggi dari semua segmen Wajib Pajak di beberapa negara. Di Indonesia sendiri jika dilihat dari segi jumlahnya, UMKM memiliki jumlah yang begitu besar. Bahkan hampir sekitar 99 Persen dari total pelaku usaha nasional merupakan UMKM. Penelitian ini menguji pengaruh Penalty Rate, Likuiditas Keuangan, dan Ukuran Perusahaan terhadap ketidakpatuhan pajak. Sampel yang digunakan adalah wajib pajak badan UMKM berdasarkan Surat Ketetapan Pajak Kurang Bayar (SKPKB) dan data Surat Pemberitahuan (SPT) Tahunan yang diperoleh dari Direktorat Jenderal Pajak tahun 2013. Dengan menggunakan pusposive sampling, sample UMKM yang terpilih berjumlah 155. Metode pengujian dalam penelitian ini dengan menggunakan analisis regresi berganda dengan menggunakan data cross sectional. Hasil Pengujian menunjukkan bahwa penalty rate tidak berpengaruh signifikan terhadap ketidakpatuhan Wajib Pajak UMKM di Indonesia. Hasil tersebut diduga karena tingkat sanksi yang dikenakan terhadap Wajib Pajak yang tidak patuh masih cukup rendah di Indonesia. Sementara itu, likuiditas keuangan tidak berpengaruh signifikan terhadap ketidakpatuhan Wajib Pajak UMKM di Indonesia. Selanjutnya, ukuran Perusahaan berpengaruh negatif signifikan terhadap ketidakpatuhan Wajib Pajak UMKM di Indonesia.
ANALISIS FAKTOR YANG BERPENGARUH TERHADAP TINGKAT UNDERPRICING PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 1996-2015 purwanti purwanti; eddy irsan siregar
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 15 No. 1 (2018)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v15i1.1025

Abstract

Go Public atau lebih dikenal dengan IPO (Initial Public Offering) merupakan kegiatan yang dilakukan perusahaan dalam rangka penawaran umum penjualan saham perdana. Pada proses IPO terdapat suatu fenomena yang disebut dengan Underpricing. Underpricing adalah suatu fenomena dimana harga penawaran di pasar perdana lebih rendah dibandingkan dengan harga penutupan di pasar sekunder. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi tingkat Underpricing. Penarikan sampel penelitian menggunakan metode purposive sampling dari populasi sebanyak 57 perusahaan manufaktur yang melakukan IPO pada periode Januari 1996 – Desember 2015, dan didapat sampel untuk penelitian sebanyak 35 perusahaan. Penelitian ini menggunakan tujuh (7) variabel yaitu Ukuran Perusahaan, Persentase Saham yang Ditawarkan, Return on Equity (ROE), Earning per Share (EPS), Debt to Equity Ratio (DER), Tingkat Inflasi, dan Tingkat Suku Bunga (BI Rate). Analisis data dilakukan dengan metode regresi linier berganda dan menggunakan software SPSS. Hasil dari analisis model regresi berganda menunjukkan bahwa Ukuran Perusahaan, Persentase Saham yang Ditawarkan, EPS, ROE, Tingkat Inflasi, dan BI Rate tidak memiliki pengaruh terhadap tingkat underpricing. Sedangkan DER berpengaruh pada tingkat signifikansi 2,1% terhadap tingkat underpricing perusahaan manufaktur yang melakukan IPO periode Januari 1996 - Desember 2015. Kata kunci: IPO, Underpricing, Ukuran Perusahaan, Persentase Saham yang Ditawarkan, ROE, EPS, DER, Inflasi, BI Rate
PENGARUH STRES KERJA TERHADAP KINERJA MELALUI KEPEMIMPINAN SEBAGAI VARIABEL MEDIASI PADA KARYAWAN SEKTOR NON FORMAL DI PEKANBARU arwinence pramadewi
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 15 No. 1 (2018)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v15i1.1027

Abstract

ABSTRAK Penelitian ini dilakukan di Pekanbaru dengan tujuan untuk mengetahui pengaruh stres kerja terhadap kinerja melalui mediasi variabel kepemimpinan pada karyawan sektor non formal. Analisis yang dilakukan adalah analisis regresi linear. Sampel diambil sebanyak 100 responden yang dibatasi hanya pekerja lapangan pada proyek konstruksi. Hasil penelitian dengan menggunakan regresi menunjukan bahwa variabel stres kerja berpengaruh terhadap kinerja, kemudian variabel kepemimpinan berpengaruh terhadap kinerja, dan stres kerja berpengaruh terhadap kepemimpinan. Kemudian melalui mediasi variabel kepemimpinan maka pengaruh stres kerja terhadap kinerja semakin meningkat. Kata Kunci: stres kerja,kepemimpinan, kinerja.

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