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PENGARUH CORPORATE SOSIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2009-2011) Novrianti, Vesy; Armas, Riadi
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 1 (2012)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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The background of this research is the condition of company that decreases because of theeconomy crisis in Asia by the year 1997 particularly for the registered manufacturecompanyin Indonesia Stock Exchange. It needs to apply Corporate Sosial Responsibility and GoodCorporate Governance in increasing the performance of company. Based on the backgroundabove, this research aims to know whether or not there is influence of the Corporate SosialResponsibility and Corporate Governance that consist of Managerial Ownership,Institutional Ownership, Size board of Director, Commissioner Independent and Size of theAudit Committee simultaneously and partially to the companies manufactures’ performancein Indonesia Stock Exchange. The total number ofsample in this research is 11 manufacturecompanies from 2009 to 2011. The data used is secondary data in the form of report retrievedin www.idx.co.id and Capital Market Information Center (PIPM). Independent variableused by researcher is Corporate Sosial Responsibility and Good Corporate Governance. Theresearcher also used multiple regression linear technique analysis. The research findingsshow that: (1) CSR and GCG give the influence simultaneously to the company’sperformance; (2) CSR does not give influence partially to the company’s performance (ROE)and GCG: Managerial Ownership, Institutional Ownership, Size board of Director, and Sizeof the Audit Committee does not give influence to the company’s performance (ROE) andonly Commissioner Independent give influence partially to the company’s performance(ROE).Key words: Corporate sosial responsibility and good corporate governance and company’sperformance

ANALISIS FAKTOR PENYEBAB KESULITAN BELAJAR KOMPUTER AKUNTANSI PADA SISWA KELAS XI AKUNTANSI SMK NURUL FALAH PEKANBARU Surbakti, Rosmiati; Suarman, Suarman; Armas, Riadi
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstrac : This study aimed to determine what factors are the cause of accounting computer learning difficulties in class XI Accounting student of SMK Nurul Falah Pekanbaru. The study lasted from July to December 2015. The population in this study were all students of class XI Accounting SMK Nurul Falah Pekanbaru totaling 58 students. The sampling technique is purposive sampling sample selection based on consideration of the particular destination where consideration is the student who can not do the work according to the schedule at least 3 times totaling 35 students. Data collection instruments used were questionnaires were processed using semantic differential scale with variable depender: learning difficulties (Y); independent variables: internal factors (X1) and external factors (X2). From the results it can be concluded that based on the results of descriptive analysis 89.98% of the students agreed to external factors and 73.16% agree to internal factors so that external factors more influential in causing learning difficulties accounting computer in class XI student of SMK Nurul Falah Accounting Pekanbaru. The same is indicated by the results of the t test where t test result of external factors 2.907> 2.78 t internal factors.Key words : factors, causes, learning difficulties, computer accounting

ANALISIS AKUNTANSI PERSEDIAAN BARANG DAGANGAN PADA PT. RIAU BAN PEKANBARU Septiana, Emhar; Armas, Riadi; Syabrus, Hardisem
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract: The purpose of this study was to determine whether the application of accounting for inventories at PT. Riau Ban Pekanbaru in accordance with Statement of Financial Accounting Standards No.14 on Inventory. There are some problems encountered in this study include: accounting treatment of the cost of loading and unloading of goods, PT.Riau Ban does not include costs such as adders unloading acquisition value of inventories and the treatment of proprietary inventory, PT.Riau Ban not acknowledge supplies on the way so that it is not in accordance with Statement of Financial Accounting Standards No.14. For the problem, the authors obtained data related form of primary data in the form of interviews and secondary data, such invoice, purchase reports, card stock, balance sheet, and income statement. The data that has been obtained is analyzed using descriptive methods. The result showed that the application of inventory accounting applied by PT.Riau Ban tires not in accrdance with the Statement of Financial Accaounting Standards No.14.Keywords: Inventory Accounting

ANALISIS PENYEBAB KESULITAN BELAJAR KOMPUTER AKUNTANSI PADA SISWA KELAS XI AKUNTANSI SMK NURUL FALAH PEKANBARU Surbakti, Rosmiati; Armas, Riadi
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstrac : This study aimed to determine what factors are the cause of accounting computer learning difficulties in class XI Accounting student of SMK Nurul Falah Pekanbaru. The study lasted from July to December 2015. The population in this study were all students of class XI Accounting SMK Nurul Falah Pekanbaru totaling 58 students. The sampling technique is purposive sampling sample selection based on consideration of the particular destination where consideration is the student who can not do the work according to the schedule at least 3 times totaling 35 students. Data collection instruments used were questionnaires were processed using semantic differential scale with variable depender: learning difficulties (Y); independent variables: internal factors (X1) and external factors (X2). From the results it can be concluded that based on the results of descriptive analysis 89.98% of the students agreed to external factors and 73.16% agree to internal factors so that external factors more influential in causing learning difficulties accounting computer in class XI student of SMK Nurul Falah Accounting Pekanbaru. The same is indicated by the results of the t test where t test result of external factors 2.907> 2.78 t internal factors.Key words : factors, causes, learning difficulties, computer accounting

ANALISIS KINERJA GURU SMA N 1 GUNUNG TOAR KECAMATAN GUNUNG TOAR KABUPATEN KUANTAN SINGINGI Oktariani, Rina; Srikartikowati, Srikartikowati; Armas, Riadi
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 2, No 1 (2015): wisuda februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract: This research is conducted in SMA N 1 Gunung Toar Kuantan Singingi Regency. This research aimed to find out teachersâ€™ performance in SMA N 1 Gunung Toar Kuantan Singingi Regency. Data is collected from 39 teachers at SMA N 1 Gunung Toar Kecamatan Gunung Toar Kabupaten Kuantan Singingi who has dedicated their carrier as theacher for more 2 year. The technique of collecting data used is questionnaire. The technique of analyzing data used is qualitative descriptive method that is changed to be quantitative, thus it uses statistical analysis technique.Â The criteria of teachersâ€™ performance in SMA N 1 Gunung Toar Kuantan Singingi Regency are categorized as good, average, and poor.The result of research described that teachersâ€™ performance in SMA N 1 Gunung Toar Kuantan Singingi Regency was categorized as good. It can be seen from the ability of teachers that have done three aspects of performance: score of learning planning process was 83,15%, learning process was 87,25%, and learning evaluation was 79,27%.Â Key words : learning planning process, learning process, learning evaluation

PENGARUH BIAYA PENDIDIKAN DAN MOTIVASI BELAJAR TERHADAP HASIL BELAJAR SISWA PADA MATA PELAJARAN AKUNTANSI KELASXI IPS DI SMA NEGERI 2 PEKANBARU Nisa Khairani; Sumarno Sumarno; Riadi Armas
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 1, No 2 (2014): Wisuda Oktober Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract: This study aims to determine the effect of the cost of education and motivation on learning outcomes of students in class XI IPS SMAN 2 Pekanbaru. Research method used is descriptive quantitative method. Population of 107 persons and 51 samples of the students. The data collection instrument used was a questionnaire with Likert scale for the independent variable: Cost of Education (X1) and Motivation (X2), for the dependent variable using documents: Learning Outcomes(Y). Techniques of data analysis a statistical technique that is used by multiple linear regression. From the results, it can be concluded that: (1) the cost of education and motivation to learn affects the learning outcomes (2) the effect of the cost of education and student's motivation in class XI IPS SMA 2 Pekanbaru amounted to 46.5%.Key words : the cost of education, motivation, learning outcomes

ANALISIS HARGA POKOK PRODUKSI USAHA INDUSTRI PERABOT DI KECAMATAN TAMPAN KOTA PEKANBARU TAHUN 2012 DEVIANA DEVIANA; Rina Selva Johan; Riadi Armas
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 1, No 2 (2014): Wisuda Oktober Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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ABSTRACTThis research was conducted at the furniture industry business in the Kecamatan Tampan Kota Pekanbaru that produces regular romawi chair, where the usual romawi chair is a type of chair that is most in demand by consumers. The aim is to analyze the cost of goods sold (HPP) in the furniture industry business in the Kecamatan Tampan Kota Pekanbaru useful as a reference in determining the selling price and to determine the amount of profit earned per unit of effort for the furniture industry product regular romawi chair.Collecting data through interviews and documentation. Data analysis using quantitative descriptive analysis is then performed calculation of the cost of goods sold (HPP) per unit and profit per unit.The results obtained after the calculation of the cost of goods sold per unit and profit per unit, namely: the cost of goods sold per unit of each business furniture industry for product type romawi chair at the highest ordinary effort "Marsan Furniture" is Rp. 3.238.768/unit with a total production of 60 units per year. While the lowest occurred in the business "Barokah meubel" is Rp. 2.775.872/unit with a total production of 65 units per year. profit for regular romawi chair products are highest in the business "barokah meubel" is Rp. 724 128 / unit while the lowest occurred in the business "Marsan perabot" is Rp. 261 232 / unit. This is caused because the overhead pabrik cost "Barokah meubel" is smaller than the other furniture businesses, it affects the cost of goods sold "barokah meubel" that will also be small in comparison to other business furniture industry is Rp. 2.775.872/unit.Keywords: cost of goods sold, profit of units

PENGARUH PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PT RAPP TERHADAP SOSIAL EKONOMI MASYARAKAT DESA KIAP JAYA KECAMATAN BANDAR SEIKIJANG Suryani Suryani; Almasdi Syahza; Riadi Armas
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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ABSTRACTPT RAPP is committed to be a part of the County and the community actively involved in the development of economic, social, and cultural communities. In determining the program, RAPP engage in dialogue with the community and try to see more prudent pattern and the concept of CSR is more beneficial and useful to society and to implement in society. Formulation of the problem of this research is how the effect of implementation of Corporate Social Responsibility PT RAPP against Kiap Jaya villagers Bandar Seikijang subdistrict. The purpose of this study is to investigate and understand the effect of the implementation of Corporate Social Responsibility PT RAPP against Kiap Jaya villagers Bandar Seikijang subdistrict. Data collection techniques used observation, interviews, questionnaires and documentation. Analysis using univariate and bivariate analysis. The variables of this research is the corporate social reponsibility which is a variable X. While the socio-economic variables are as variable Y. From the observations and data processing , it is known that the implementation of corporate social responsibility (CSR) PT RAPP has a significant effect on the socioeconomic village Kiap Seikijang Bandar Jaya subdistrict . It is known from the results of Chi Square test of respondents ' perceptions about the effect of the implementation of corporate social responsibility ( CSR ) PT RAPP against villagers socioeconomic Kiap Bandar Jaya subdistrict Seikijang shows the results of Chi count 37.552 , while Chi table shows the results of 9.488 . Therefore Chi count > of Chi table , it can be concluded that the implementation of corporate social responsibility ( CSR ) PT RAPP has a significant impact on rural communities socioeconomic Kiap Seikijang Bandar Jaya subdistrict.Keywords : Corporate Social Responsibility, Socioeconomic

PENGARUH SEKTOR EKONOMI TERHADAP PENDAPATAN ASLI DAERAH PROVINSI RIAU Riadi Armas; Dian Alfira Kasmita
PEKBIS Vol 6, No 1 (2014)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Salah satu indikator kemajuan perekonomian suatu daerah dapat dilihat dariperkembangan Produk Domestik Regional Bruto (PDRB). PDRB memperlihatkanbesarnya produksi yang telah diciptakan oleh masing-masing sektor ekonomi padatahun tertentu. Semakin tinggi PDRB yang dihasilkan pada masing – masing sektor,maka akan semakin besar pula kontribusi sektor tersebut terhadap perekonomiandaerah. Oleh karena itu, penelitian ini bertujuan untuk mengetahui pengaruh sektorekonomi (migas dan non migas) terhadap Pendapatan Asli Daerah (PAD) ProvinsiRiau dari tahun 1990 hingga 2011. Jenis data yang digunakan dalam penelitian iniadalah data sekunder berupa data PDRB sektor ekonomi dan laporan realisasipendapatan asli daerahProvinsi Riau yang terdapat pada Badan Pusat Statistik(BPS) Provinsi Riau. Metode statistik yang digunakan untuk menguji hipotesispenelitian adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwasektor ekonomi tanpa migas berpengaruh signifikan terhadap Pendapatan AsliDaerah (PAD) Provinsi Riau, meskipun tidak setinggi pada pertumbuhan ekonomimigas. Terutama dari sektor pertambangan, sektor bangunan, sektor pengangkutandan sektor jasa –jasa. Hasil penelitian ini juga menunjukkan bahwa sektor ekonomimigas berpengaruh signifikan terhadap Pendapatan Asli Daerah (PAD) ProvinsiRiau, terutama pada sektor pertambangan, sektor industri pengolahan, sektorperdagangan, hotel dan restoran, dan sektor pengangkutan dan komunikasi.Kata kunci :Sektor ekonomi, pendapatan asli daerah.

ANALISIS RASIO CAMEL BANK-BANK UMUM SWASTA NASIONAL PERIODE 2005-2009 Maulina Ruth; Riadi Armas
PEKBIS Vol 3, No 03 (2011)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Penelitian ini bertujuan untuk menguji apakah rasio-rasio keuangan yang diukurdengan rasio CAMEL berbeda secara signifikan antara bank yang bermasalahdengan bank yang tidak bermasalah. Sampel penelitian kali ini terdiri dari 14 bankyang tidak bermasalah dan 4 bank yang bermasalah. Jenis data yang digunakanadalah data sekunder yaitu berupa laporan keuangan yang terdapat pada direktoriBank Indonesia. Variabel independen yang digunakan dalam penelitian ini ada 4rasio yaitu Capital Adequacy Ratio (CAR), Return on Risked Assets (RORA), Returnon Assets (ROA), dan Loan to Deposit Ratio (LDR). Metoda yang digunakan untukmenguji hipotesis penelitian adalah uji beda Independent Sample T-test, Hasilpenelitian ini menunjukan bahwa dari 4 rasio keuangan CAMEL (CAR, RORA, ROA,dan LDR) 3 rasio memiliki perbedaan yang signifikan untuk membedakan kondisibank yang bermasalah dan tidak bermasalah, dengan tingkat signifikansi α = 5%.Rasio tersebut adalah rasio CAR dengan tingkat signifikansi sebesar 0,214, rasioROA dengan tingkat signifikansi sebesar 0,334,dan rasio LDR dengan tingkatsignifikansi sebesar 0,322.

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