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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Diklat Review : Jurnal manajemen pendidikan dan pelatihan PEKBIS Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan
Nur Azlina
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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PENGARUH MOTIVASI DAN PENGETAHUAN UNDANG-UNDANG NO.5 TAHUN 2011 TENTANG AKUNTAN PUBLIK TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (Studi Kasus Pada Mahasiswa Akuntansi Universitas Riau, Universitas Islam Negeri Sultan Syarif Kasim Riau, Universitas Islam Riau dan Universitas Lancang Kuning) Septi Indriyani; Nur Azlina; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to find and obtain empirical evidence about the factors that affect the interests of accounting students to follow PPAk. Respondents in this study are students majoring in accounting who are studying strata 1 at the University of Riau, UIN Sultan Syarif Kasim, Islamic University of Riau, and the University of Lancang Kuning. The method of determining the samples used in this study is purposive sampling, while the method of data collection using questionnaire method with the number of students who become the sample of this study is 93 students from four universities. This research is a quantitative model with data analysis method including validity test, reliability test, normality test, classical assumption test: heteroscedasticity and multicolinearity, determinant coefficient test and hypothesis test: t test using SPSS 21.00 for data processing. The results of this study indicate that career motivation, quality motivation, and knowledge of Law number 5 of 2011 on public accountants affect the interest of accounting students to follow PPAk. Meanwhile, economic motivation does not affect the interest of accounting students to follow the education of accounting professions.Keywords: interest, motivation, career motivation, quality motivation, economic motivation, knowledge of Law number 5 of 2011 on public accountant, interest to follow the education of accounting professions
PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH DAN KOMITMEN ORGANISASI TERHADAP KINERJA INSTANSI PEMERINTAH DENGAN GOOD GOVERNANCE SEBAGAI VARIABEL INTERVENING (Studi Empiris OPD Provinsi Sumatra Barat) Arries Martin Riafan; Desmiyawati Desmiyawati; Nur Azlina
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to analyze the direct and indirect effects of governmentinternal control systems, organizational commitment to the performance ofgovernment agencies through good governance as an intervening variable. Thisresearch was conducted in 28 Regional Apparatus Organizations in West SumatraProvince with 99 respondents. The data is analyzed using PLS (Partial LeastSquare) analysis techniques. While the sampling method uses a saturated samplemethod. The results showed that the internal control system, organizationalcommitment has a direct influence on the performance of government agenciesthrough good governance, for the indirect influence of good governance mediatesthe relationship between government internal control systems on the performanceof government agencies, while organizational commitment to good governanceperformance is unable to mediate.Keywords : Performance of government agencies, government internal controlsystems, organizational commitment, good governance.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN GAYA KEPEMIMPINAN DAN KECUKUPAN ANGGARAN SEBAGAI VARIABEL MODERASI (Studi Empiris Seluruh Manajer Rumah Sakit Umum Pemerintah di Provinsi Riau) Rikotavia Sinuhaji; Nur Azlina; Rusli Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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The purpose of this research was to identify and analyze about (1) The effect of budgetary participation on managerial performance, (2) The effect of budgetary participation on managerial performance with leadership style as moderating variable, and (3) The effect of budgetary participation on managerial performance with budget adequacy as moderating variable. Study was conducted at government general hospital in Riau Province, which amount to 13 general hospital. The data used in this research was primary data with questionnaire as an instrument. The method that used to the sample selection was simple random sampling. The number of samples in this research were 120 respondents. Hypothesis test used in this research was statistical t-test. Data analysis techniques used in this research was multiple linear regression analysis using Statistical Product and Service Solution (SPSS) version 17.0 for Windows as data processing software program. Results of hypothesis test using statistical t-test showed the significant value of budgetary participation variable 0.000 < 0.05, which means that H1 accepted, the leadership style variable 0.006 < 0.05, which means that H2 accepted, and budget adequacy variables 0.000 < 0.05, which means the H3 accepted. The results showed budgetary participation, leadership style, and budget adequacy has effect on managerial performance.Keywords : budgetary participation, managerial performance, leadership style, and budget adequacy.
PENGARUH SUMBER DAYA MANUSIA, PENGAWASAN KEUANGAN DAERAH, PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMITMEN ORGANISASI TERHADAP KEANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Labuhan Batu) Fransiska -; Nur Azlina; Susilatri -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect of human resource, Local Financial Monitoring, information technology utilization and commitmen organization to reliability of financial reporting Labuhan Batu regency government. The data in this study is the primary data obtained from questionnaires distributed directly to the respondents. Data collected from 67 respondents who are working at financial reporting staff in local work unit of Labuhan Batu regency government. The method of data analysis used to test the hypothesis with multiple regression analysis using the program SPSS version 20. The results of this study is showed that human resource, Local Financial Monitoring, information technology utilization and commitment organization influence in partial in the reliability of financial reporting in Labuhan Batu regency government. The magnitude of the effect caused by Adjusted R² by four variables is 62,8% of the dependent variable, while the remaining 37,2% is influenced by other independent variabel that are not observed in this study.Keywords: human resource, financial monitoring, information technology, commitmen and reliability financial
Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI 2010-2013) Rahmad Hidayat; M. Rasuli M. Rasuli; Nur Azlina
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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The purpose of this study was to examine the influence of Institutional Ownership, Size of Commissioners Board, Independent Commissioner composition, Size of Directors Board, and company size to Company Performance. The population in this study are all companies engaged in the field of banking services in Indonesia Stock Exchange and using financial statements in 2010 and 2013, which amounted to 38 companies. The sampling technique with purposive sampling. Based on the criteria specified only 27 companies that meet the criteria. Methods of data analysis using multiple linear regression analysis. Based on the analysis, the conclusions of this research are: 1) institutional ownership has a significant negative effect on financial performance; 2) The Board of Commissioners and independent Commissioners have not significant effect on financial performance. 3) The Board of Directors have a significant positive effect on financial performance. 4) Company size has not significant effect to the financial performance.Keywords: Institutional Ownership, Size of Commissioners Board, Independent Commissioner composition, Size of Directors Board, Company Size, and Company Performance
PENGARUH SANKSI PERPAJAKAN, PENGETAHUAN PAJAK, SIKAP WAJIB PAJAK, DAN TINGKAT EKONOMI TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DENGAN KONTROL PETUGAS KELURAHAN SEBAGAI VARIABEL MODERATING DI KOTA PEKANBARU Winda Putri Ayunda; Nur Azlina; Azhari Sofyan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study was aimed to examine the effect of tax penalties, tax knowledge, the attitude of taxpayer, and economic level to taxpayer compliance in paying Land and Building Tax which is moderating by the control officer urban village. This study used a sekunder data and primary data by distributed questionnaires of 120 exemplar to Taxpayer Land and Building in Pekanbaru. Of this amount, questionnaires received back was 109 exemplar (90,8%). Questionnaires that can not be processed as many as 9 exemplar (7,5%) because the quesionnaires has not been completed and can not be processed. So that 100 questionnaires (83,3%) has been completed and can be processed. Data analysis for hypothesis test was done with multiple regression analysis and moderated regression analysis (MRA). Result of this study give evidence that tax penalties and the attitude of taxpayer have not influence to taxpayer compliance in paying Land and Building Tax at significance level 5%. While the tax knowledge and economic level have significant influence to taxpayer compliance in paying Land and Building Tax at significance level 5%. On the other hand, the control officer urban village can strengthen the influence between tax penalties, tax knowledge, and economic level to the taxpayer compliance in paying Land and Building Tax at significance level 5%. However, the control officer actually weaken the influence between the attitude of taxpayer to taxpayer compliance in paying Land and Building Tax at significance level 5%.Keywords: Tax penalties, tax knowledge, the attitude of tax payer, economic level, tax payer compliance in paying Land and Buiding Tax, and control officer urban village.
PENGARUH PENGENDALIAN INTERN, KOMPETENSI SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI DAN BUDAYA ORGANISASI TERHADAP KINERJA BAGIAN KEUANGAN (STUDI PADA SKPD KOTA DUMAI) Vetty Rebecca Panjaitan; Nur Azlina; Susilatri -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the influence caused by internal control, the competence of human resources, organizational commitment and organizational culture on the financial section of the government performance in Dumai. This study used a purposive sampling with 99 people as samples . The technique of data collection on these studies is in the shape of a questionnaire, while the data analysis technique used multiple regression analysis were processed with SPSS program. The results of testing the hypothesis showed that the variables internal control, the competence of human resources and organizational commitment partially affect the variable government performance, while the partial organizational culture variable do not affect the variable government performance. The magnitude of the effect caused by Adjusted R square by four variables together against the dependent variable 32%, while the remaining 68% is affected by other variables not examined in this study.Keywords: internal control, human resources, commitment, culture, and performance
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (Studi Pada SKPD Kabupaten Bengkalis) Nurlaili &#039;; Nur Azlina; Mudrika Alamsyah Hasan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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This study aims to (1) examine the effect of the financial statement presentation of the financial management accountability and (2) examine the effect of the accessibility of the financial statements to the accountability of financial management. The method used in this research is total sampling method. Data of this study uses primary data, directly through a questionnaire and analyzed using SPSS version 20. The data were analyzed to test the hypothesis using multiple regression analysis approach. The results showed that the effect on the financial statement presentation of financial management accountability and accessibility affect the accountability of financial management. The test results which found significant results due to the better presentation of the financial statements and the accessibility of the financial statements will be good also government against users of financial statements.Keywords: financial statements, accessibility, accountability, and financial management
PENGARUH SOSIALISASI PEMERINTAH, PENGETAHUAN PERPAJAKAN, SANKSI PAJAK, KESADARAN WAJIB PAJAK, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (KECAMATAN BENGKONG) Helen Stephanie Gusar; Nur Azlina; Susilatri -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Tax has an important role in Indonesia, considering the government’s national development requires relatively large funds. The taxation system in Indoneisa are depending on how Tax payers are being active on fulfilling the obligation of taxation, the requiring a high compliance. This study aims to examine and analyze the effect goverment socialization, tax payer’s knowledge of tax laws, tax penalties, tax payer’s awareness, and service quality of tax authorities against tax compliance in paying taxes on land and buildings (the district Bengkong). The population in this study are all taxpayer land and building located in the subdictrict Bengkong of Batam City. The sampling technique using convenience sampling method and determination of sample size in this study was calculated by using the formula of slovin obtained by 100 respondents. The data of this research is using primary data directly through a questionnaire and analyzed using SPSS 20. The data were analyzed to test the hypothesis using multiple linear regression analysis approach. The results of this study show that government socialization, service quality of tax authorities have no effect regarding on tax compliance. Viceversa , tax payer’s knowledge of tax laws, tax penalties, tax payer’s awareness have effect on tax compliance.Keywords: socialization, tax laws, tax penalties, service quality, and tax compliance
Pengaruh Pengawasan Fungsional Dan Akuntabilitas Publik Terhadap Kinerja Pemerintah Daerah (Studi Empiris Pada SKPD Provinsi Riau) Yulia Petra Harvianda; Raja Adri Satriawan; Nur Azlina
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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One important element of good government is the absence of public accountability, in addition to transparency, rule of law, and regulations. Therefore, supervision is an essential element in the process of government management, has a strategic role for the realization of public accountability in the governance and development. One is the performance of the government on regional work units.This study aims to determine the effect of Functional Control and Public Accountability to the Local Government Performance In SKDP Riau Province. Respondents in this study are numbered 38 people. The type of data used is the data in the form of the data subject with the method of data collection using questionnaires. The method of data analysis used in this study is a multiple linear regression (multiple regression) with the help of Statistical Product and Service Solution (SPSS) software version 19.0.The results of this study showed both partial and simultaneous monitoring of functional variables significantly influence the performance and accountability of local government, because in the world of government, every part of government must be right people, which has competence in accordance with the predetermined qualification. While the coefficient of determination shows all variables of independently functional oversight and public accountability used in this study provide a contribution of 15.2% to the dependent variable of local government performance. While the remaining 84.8% describe other independent variables were not included in this study.Keywords: functional oversight, public accountability and performance of local government.
Co-Authors Abd. Rasyid Syamsuri Adhitya Agri Putra Aditya Trinovryan Al Azhar A Alfiati Silfi Amir Hasan Amir Hasan Amir Hasan Anisa Ratna Suzana Annisa Hapsari Arief Reyhan Arini Arini Arries Martin Riafan Azhari Sofyan Azwir Nasir Boby &#039; Delima Suma Bestari Desmiyawati &#039; Desmiyawati Desmiyawati Devi Safitri Dian Avita Sari Eka Hariyani Eka Nopriyanti EMRINALDI NUR DP Eva Ulfah Rahayu Febi Nurindah Sari Fitri Humairoh Franky Afrizal Fransiska - Helen Stephanie Gusar Indah Dwiastari Iwan Kristoni Napitupulu Julio Herdi Peuranda Julita &#039; Kamaliah - Kamaliah Kamaliah Kennedy &#039; Kirmizi Ritonga M. Rasuli M. Rasuli M. Rasuli Mudrika Alamsyah Hasan muhammad irfan Muhammad Rasuli Muhammad Rosyidi Mukhlisin Mukhlisin Nurlaili &#039; Pipin Kurnia Poernawarman - Putri Dwi Nurhidayati Rahmad Hidayat Raja Adri Satriawan Raja Reno Setiawan Rasuli &#039; Reynaldi Riantiarno Rheny Afriana Hanif Ridho Alfajri Rifqi Abdillah A Rikotavia Sinuhaji Rizky Andrian Rizky Ardhianto Rizky Darmawan Rizky Fitriyanti Romy Eka Putra A Rully Aprianto Septi Indriyani Shella Lolita diti Aprilia SITI ASIAM Sri Rezeki Suci Izdihar Suci Nurulita Susilatri - Taufeni Taufik Taufiq Nugraha Vetty Rebecca Panjaitan Widya Arisza Septyaningtyas Winda Putri Ayunda Windi Puji Astuti Yolla Yorika Yulia Petra Harvianda Zirman &#039; Zirman Zirman ZK Abdurahman Baizal