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', Hardi
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Economics, Econometrics & Finance

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PENGARUH KEJELASAN SASARAN ANGGARAN, AKUNTABILITAS PUBLIK, DAN SISTEM PELAPORAN TERHADAP KINERJA MANAJERIAL (Studi Empiris Pada SKPD Kabupaten Rokan Hulu) Efrizar, Rona; ', Hardi; Wiguna, Meilda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine the effect of the Budget Targets Clarity Managerial Performance, Public Accountability on Managerial Performance and Reporting System on Managerial Performance. This study was a quantitative research. The sample is determined by using purposive sampling and sampling for each SKPD using the proportional method. The sample in this study was 81. Data were analyzed using multiple regression with SPSS version 20. The results showed that the Budget Targets Clarity positive effect on Managerial Performance, Public Accountability positive effect on Managerial Performance and Reporting System positive effect on Managerial Performance. The results of this study indicate that the first, related to the Budget Goal Clarity Managerial Performance with t count 3,177> 1,991 and 0,002 significant <0.05. Second, the Public Accountability for Managerial Performance with t count 3.585> 1.991 and 0.001 significant <0.05. Third, the Reporting System for Managerial Performance with t count 2,547> 1,991 and 0,013 significant <0.05. Determination coefficient (Adj-R2) This means that 56.8%. And then 43.2% had an impact by other variables.Keywords : managerial performance, clarity of budget objective, public accountability, and systems reporting
PENGARUH KEJELASAN SASARAN ANGGARAN, KESULITAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Pada Satuan Kinerja Perangkat Daerah Kabupaten Pelalawan) Yulianti, Reni; ', Hardi; ', Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to determine the effect of budget goal clarity, budget goal difficulty, accounting control and reporting system to the accountability of local government institution in Pelalawan. This study used a survey method of work units in Pelalawan. The sample was 128 respondents. The population in this study was 32 offices in Pelalawan District on education. Type of the data was primary data with the method of data collection by using questionnaires. The method of data analysis in this study was multiple regression (multiple regression) by using software SPSS version 17.0. Based on the results of simultaneous test showed that budget goal clarity, budget goal difficulty, accounting control and reporting system gave significantly affect to the accountability of government institution. The degree of influence of each independent variable on the dependent variable can be determined by doing partial test (t-test). The results showed that variable budget goal clarity, budget goal difficulty, accounting control and reporting system had a significant effect on performance accountability of government institution.Key words: budget goal clarity, budget goal difficulty, accounting control, reporting system and performance accountability of government institution
ANALISIS PERBANDINGAN KINERJA BANK PEMERINTAH DAN BANK SWASTA DI INDONESIA Octifane, Witra; ', Hardi; ', Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims is to find the differences between government bank and private bank performance in Indonesia toward Capital Adequacy Ratio (CAR), Non Performing Loan, Return on Equity (ROE), Return on Asset (ROA), Operational Expense to Operational Revenue (BOPO) and Loan to Deposits Ratio (LDR).The population of this research are all government and private bank at the Indonesia Stock Exchange. The sampling technique used in this study was purposive sampling because only a selected sample met the criteria only. Analysis techniques use descriptive analysis and paired t test.The result of this study are : there were differences in government and private bank performance for ratio CAR, NPL, ROE, BOPO dan LDR. But there is no differences for ROA. According to the Paired T-Test it has a significant difference at CAR, ROE, BOPO, LDR and NPL in the period of 2010 until 2012. Meanwhile for ROA there is no significant differences. Government bank financial ratio have a good and higher value from the private bank, it means that government bank have a good performance from private bank.Key Word : Capital Adequacy Ratio (CAR), Non Performing Loan,, Return on Equity (ROE), Return on Asset (ROA), Operational Expense to Operational Revenue (BOPO), Loan to Deposits Ratio (LDR).
PENGARUH PEMAHAMAN WAJIB PAJAK, KEMUDAHAN MEMBAYAR PAJAK, DAN PERUBAHAN TARIFPP NO. 46 TAHUN 2013 TERHADAPKEPATUHAN WAJIB PAJAK UMKM DI KOTA PEKANBARU Nayoan, Nova; ', Hardi; Hariyani, Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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This study aimed to examine the effect caused by the variable understanding of tax payer, ease of paying tax, and change in tariff pp no. 46 year 2013 for tax payer compliance of SMEs.This study uses convenience sampling with 86 samples from the calculation formula slovin. Data collection techniques in this study is in the form of questionnaires, while data analysis technique used is multiple regression analysis were processed with SPSS version 17 for Windows.Results of simultaneous regression test (Test F) showed that all independent variables had simultaneous influence on variable tax payer compliance of SMEs. Partial regression test (T test) showed that the variables understanding of tax payer, Ease of paying tax, and change in tariff pp no. 46 year 2013 had a significant effect on tax compliance SMEs. The magnitude of the effect posed (Adjusted R2) by these three variables together for the dependent variable is 41.7%, while the remaining 58.3% is influenced by other factors not examined in this study.Keywords: understanding, ease, tariff and tax compliance
Financial performance analysis of effect of disclosure of corporate social responsibility (corporate social responsibility) study of commercial Bank of Indonesia in the year 2010-2012 Fadli, David; ', Hardi; ', Nurazlina
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
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CSR (Corporate Social Responsibility) is one of the obligations to be undertaken by the company in accordance with the content of article 74 of UU no. 40 of 2007 on Limited Liability Companies, social responsibility, and the environment applicable to the company who manage / own impact on natural resources and unrestricted contributions and included in the financial statements. This study aims to determine empirically the effect of size and the disclosure of corporate social responsibility. To determine empirically the effect and profitability of the corporate social responsibility disclosure. To determine empirically the influence and leverage on the disclosure of corporate social responsibility. all domestic banks in Indonesia, which operates the period 2011-2012, amounting to as many as 21 companies. Hypothesis testing is performed using the t test, using multiple linear regression analysis model. Based on the results of the t test to know that the financial performance consisting of the ratio of Size, Profitability, Leverage and simultaneously affect the banking CSR in Indonesian at 2011-2012. Partially affect the financial performance of CSR and Leverage Size is variable. While the profitability variable partial effect on the banking CSR in Indonesian at 2011-2012. Ratio has dominant influence in affecting CSR is the variable Leverage Size.Keywords: Size, Profitability, Leverage, Disclosure of Corporate Social Responsibility
Co-Authors ', Nurazlina ', Rofika ', Rusli David Fadli Efrizar, Rona Eka Hariyani Meilda Wiguna Nova Nayoan, Nova Reni Yulianti Witra Octifane