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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

Unknown Affiliation

Author-ID : 2659223

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

Published : 54 Documents Claim Missing Document

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PENGARUH PAJAK TANGGUHAN, PERENCANAAN PAJAK, DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016) Franky Afrizal; Amir Hasan Amir Hasan; Nur Azlina
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 research aims to examine the effects of deferred taxes, tax planning and leverage on earnings management at manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2014-2016. The sample in this study consists of 41 manufacturing companies listed on the IDX (Indonesia Stock Exchange) during the period 2014-2016 selected based on certain criteria by using purposive sampling. With the observation period for 3 years then the sample of the study amounted to 123 samples. The analysis method used is multiple linear regression analysis and coefficient of determination processed using SPSS program. The result of multiple linear regression test proves that deferred tax assets, tax planning and leverage have positive and significant effect to earnings management. While the deferred tax burden has no effect on earnings management. The result of determination coefficient test (Adjusted R²) shows that 42.2% of the variation of earnings management can be explained by independent variable, while the remaining 64,9% is explained by other variable which is not in this research.Keywords: earnings management, deferred tax, tax planning, leverage

PENGARUH PENGAWASAN FUNGSIONAL, PENYAJIAN LAPORAN KEUANGAN DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PUBLIK (Studi Empiris pada SKPD Pemerintah Kabupaten Siak) Shella Lolita diti Aprilia; Nur Azlina; Rusli Rusli
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 aimed to examine the effect of the functional supervision, financial report presentation and financial report accessibility on public accountability. Population and sample in this research was in the SKPD Siak. Collecting data using primary data, the questionnaire using purposive sampling technique. The hypotheses then tested is multiple linear regression analysis by using SPSS version 21.0. The results of this study were 1)Functional supervision effect on public accountability. 2) Financial report presentation effect on public accountability. 3) Financial report accessibility effect on public accountability.The influnce of Functional supervision, Financial report presentation, and Financial report accessibility are 78,2% while the remaining 21,8 % is influenced by other variables.Keywords:Public Accountability, Functional Supervision, Financial Report Presentation, Financial Report Accessibility.

ANALISIS HIMBAUAN, PEMERIKSAAN, DAN TINDAKAN PENAGIHAN AKTIF TERHADAP REALISASI PENERIMAAN LIMA KLASIFIKASI LAPANGAN USAHA (KLU) DOMINAN (STUDI KASUS KPP MADYA PEKANBARU) Iwan Kristoni Napitupulu; Zirman '; Nur Azlina
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this research was to find out whether there is or not influence of tax revenue for 5 Dominant KLU’s in Pekanbaru Middle Tax Office (KPP Madya Pekanbaru). This research only focuses on extra-efforts in the tax collection activity, including Advise Letters, Comprehensive Tax Audits, and Collection Activity for Tax Assessment Letters. Thus, tax Revenuefor 5 Dominant Classificatons by Business (KLU’s)that examined, emphasized on the Percentage. Samples that are used in this study is devoted only to the data time series, in the period of 2009 to 2012. By using statistical technique, this research uses multiple linear regression analysis method to answer the hypothesis. Tests carried out simultaneously (F-test) and partially (statistical t-test) with degree of significance (α) = 5%. Analiyzing data use statistical data processing softwares. These result indicate that extra-effort activity, including Advise Letters, Comprehensive Tax Audits, and Collection Activity for Tax Assessment Lettersare significantly affect the percentage of tax Revenuefor 5 Dominant Classification by Business(KLU’s)simultaneously. But, only Collection Activity for Tax Assessment Lettersdoes not affect partially, while two other variables does (Advise Letters, Comprehensive Tax Audits).Keywords : Advise Letters, ComprehensiveTax Audits,Collection Activity for Tax Assessment Letters,Tax Collection Activity, Classification by Business,Tax Revenue of 5 Dominant Classification by Business (KLU’s).

PENGARUH PENERAPANSISTEM PENGENDALIAN INTERN KAS, IMPLEMENTASI GOOD CORPORATE GOVERNANCE DAN KETAATAN ATURAN AKUNTANSI TERHADAP FRAUD PADA PERUSAHAAN BUMN DI KOTA PEKANBARU Raja Reno Setiawan; Nur Azlina; Julita '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study was to Test back relationship with the Treasury Internal Control System Implementation of Good Corporate Governance Fraud.hubungan with Fraud and reexamine relations Accounting Rules Compliance with Fraud. Selected population in this study is the State Owned Enterprises located in the city of Pekanbaru many as 24 state-owned enterprises . The sample in this study as many as 49. The analysis of research on the use is use multiple linear regression equation with SPSS (Statistical Product and Service Solution).The research hypothesis first hypothesis suggests that the Internal Control of Cash a negative effect on Fraud. The second hypothesis suggests that GCG implementation negatively affect Fraud. Three hypotheses suggests that adherence Accounting Rules negative effect on Fraud. 0375 R2sebesar calculation results. Thus variables can explain the variable implementation of good corporate governance, internal control and compliance time Cash accounting rules take effect at 37.5%. The rest was influenced by other variables that are not observed in this study, such as individual morality, organizational ethics, justice organizations and others.Keywords : Cash Internal Control System, Implementation of Good Corporate Governance, Compliance Rules Accounting and Fraud

Pengaruh kecerdasan emosional, kecerdasan intelektual dan minat belajar terhadap tingkat pemahaman akuntansi Yolla Yorika; Azwir Nasir; Nur Azlina
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study examined the effects of emotional intelligence, intellectual intelligence, and behavioral learning towards the level of understanding of accountancy.The sample of this studied is 25 students of Riau University, 25students of Riau Islamic University, 25 students of UIN Sultan Syarif Qasim and 25 students of Lancang Kuning University. Analytical techniques used to perform the hypothesis testing is purposive sampling with nonprobability sampling types. Data are analyzed using multiple regression analysis method using SPSS(Statistical Product and Service Solution) 17 version.The results showed that the emotional intelligence had a effect to the level of understanding of accountacy looked from thitung (2,952) >ttabel (1,984) with signification values 0,004 (< 0,05). For intellectual intelligence variable had a effect to the level of understanding of accountacy looked from thitung (22,653) > ttabel (1,984) with signification values 0,000 (< 0,05). Behavioral learning had a effect the level of the level of understanding of accountacy looked from thitung (22,449)>ttabel (1,984) with signification values 0,000 (<0,05). The adjusted values R2 0,906 with 90,6 % ratios.Key words : emotional intelligence, intellectual intelligence,behavioral learning, understanding of accountancy.

PENGARUH TINGKAT PENDIDIKAN, PEMAHAMAN AKUNTANSI, MOTIVASI DAN UMUR USAHA TERHADAP PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH (SAK EMKM) PADA KOTA PEKANBARU (Studi Empiris pada UMKM di Kota Pekanbaru) Romy Eka Putra A; Nur Azlina
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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Micro, Small and Medium Enterprises (MSMEs) have an important role in the Indonesian economy. However, MSMEs have various problems especially in terms of recording financial statements. The Government has disclosed the Financial Accounting Standards of Micro Small Medium Enterprises in 2016 as a guide for the preparation of simpler financial statements making it easier in preparing financial reports in accordance with the standards. The purpose of this study is to determine the effect of education level, understanding of accounting, motivation and age of business on the application of Accounting Standards of Micro Small Medium Enterprises to MSMEs. The population of this research is all owners of MSMEs in Pekanbaru City. Sampling technique with accidental sampling, based on the technique obtained by respondents as much as 100 MSMEs. Data collection technique is by using questioner, collected data is analyzed by using descriptive analysis and multiple regression analysis. From the results of descriptive analysis, it is found that the average implementation of Accounting Standards of Micro Small Medium Enterprises in MSMEs in Pekanbaru City in the criteria is quite low, the average education level of SMA, and the average business life of 1 to 10 years. The result of the research shows that the understanding of accountancy and motivation has a positive effect on the application of Accounting Standards of Micro Small Medium Enterprises to MSMEs. While the level of education and age of business does not affect the application of Accounting Standards of Micro Small Medium Enterprises to MSMEs. Suggestions that can be given are among others MSMEs expected to prepare financial report in accordance with Accounting Standards of Micro Small Medium Enterprises, as well as related parties that can provide socialization of Accounting Standards of Micro Small Medium Enterprises.Keywords : Accountability, Village Financial Management, Village Government

PENGARUH KOMITMEN ORGANISASI, PENGENDALIAN INTERN DAN AKUNTABILITAS PUBLIK TERHADAP KINERJA ORGANISASI (Survey Pada Rumah sakit di Propinsi Riau) Nur Azlina; Desmiyawati '
PEKBIS Vol 4, No 02 (2012)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Penelitian ini bertujuan untuk mengetahui pengaruh antara komitme norganisasiorganisasi, pengendalian intern, akuntabilitas publik terhadap kinerja organisasi.Dengan variabel independen yaitu komitmen organisasi, pengendalian intern,akuntabilitas publik sebagai variabel intervening, kemudian kinerja organisasisebagai variabel dependen. Penelitian ini dilakukan pada seluruh rumah sakitpemerintah dan swasta di Propinsi Riau dengan teknik pengumpulan datadilakukan dengan mailling Kuesioer. Metode analisis yang digunakan adalahmenggunakan analisis linear berganda dengan teknik path analysis (analisis jalur)dengan bantuan software SPSS (Statistical Product and Service Solution). Hasilpenelitian dapat diperoleh kesimpulan bahwa akuntabilitas publik tidak memediasipengaruhkomitmenorganisasi terhadap kinerja organisasi.dan juga tidakmemediasi pengaruh pengendalian intern terhadap kinerja organisasi.

Pengaruh Tingkat Perputaran Modal Kerja, Struktur Modal Dan Skala Perusahaan Terhadap Profitabilitas Nur Azlina
PEKBIS Vol 1, No 02 (2009)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Penelitian ini bertujuan untuk mengetahui pengaruh tingkat perputaran modal kerja,struktur modal dan skala perusahaan terhadap profitabilitas pada perusahaanindustry Property and Real Estate di Bursa Efek Indonesia.Hasil penelitian menunjukkan bahwa tingkat perputaran modal kerja, struktur modaldan skala perusahaan secara simultan berpengaruh signifikan terhadap profitabilitaspada perusahaan Property and Real Estate di BEI sedangkan secara Parsial hanyaTingkat Perputaran Modal kerja dan Struktur Modal yang berpengaruh terhadapprofitabilitas sedangkan Skala Perusahaan tidak berpengaruh .

PENGARUH THE MONDAY EFFECT TERHADAP RETURN SAHAM JII DI BURSA EFEK INDONESIA Nur Azlina
PEKBIS Vol 1, No 01 (2009)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Penelitian ini bertujuan untuk mengetahui pengaruh the monday effect terhadapreturn saham. The Monday effect merupakan salah satu contoh dari seasonalanomaly, yaitu ketika return saham secara signifikan negatif pada hari Senin. Hal inimenyebabkan return pada hari Senin dapat diprediksi. Sampel yang digunakanadalah saham-saham yang termasuk dalam kelompok JII (Jakarta Islamic Index)pada periode Januari 2005-Desember 2007 sebanyak 13 perusahaan dari populasiyang berjumlah 30 perusahaan.Pengambilan sampel menggunakan metode purposive sampling. Datapenelitian diambil dari publikasi melalui website www.bei.co.id. Data penelitiandianalisis dengan linear regression dengan bantuan SPSS versi 12.00, disampingitu juga dilakukan uji normalitas data dan uji asumsi klasik. Untuk menguji return hariSenin berbeda dengan hari lainnya, dan untuk mengetahui apakah the Mondayeffect terkonsentrasi pada dua minggu terakhir setiap akhir bulan atau dipengaruhioleh return pada hari Jum’at sebelumnya digunakan analisis regresi, sedangkanuntuk mengetahui hubungan struktural the Monday effect sepanjang periodepengamatan digunakan ANOVA.Setelah dilakukan uji analisis data, diperoleh hasil bahwa distribusi data yangdigunakan normal, model penelitian bebas autokorelasi, multikolinearitas danheterokedastisitas. Dari analisis regresi diperoleh beberapa kesimpulan. Pertama,return hari Senin berbeda dengan hari lainnya. Kedua, return terendahterkonsentrasi pada minggu kedua pada awal bulan. Ketiga, return yang negatifpada hari Senin dipengaruhi return pada hari Jum’at sebelumnya. Keempat,munculnya the Monday effect tidak sama sepanjang waktu pengamatan data.

FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Rokan Hulu) Reynaldi Riantiarno; Nur Azlina
PEKBIS Vol 3, No 03 (2011)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Tujuan dari penelitian ini adalah untuk menganalisis faktor-faktor yangmempengaruhi akuntabilitas kinerja instansi pemerintah yang terdiri dari pengaruhpenerapan akuntabilitas keuangan dan ketaatan pada peraturan perundangan.Metode penelitian yang digunakan adalah metode penelitian deskriptif denganpendekatan survey. Hasil pengujian hipotesis menunjukkan bahwa hipotesis keduaditerima, sedangkan untuk hipotesis pertama ditolak. Hal ini memberikan gambaranbahwa ketaatan pada peraturan perundangan berpengaruh terhadap akuntabilitaskinerja instansi pemerintah dengan nilai signifikansi sebesar 0,038. Sedangkanuntuk variabel penerapan akuntabilitas keuangan tidak berpengaruh terhadapakuntabilitas kinerja instansi pemerintah.

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 ' Delima Suma Bestari Desmiyawati ' 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 ' Kamaliah - Kamaliah Kamaliah Kennedy ' Kirmizi Ritonga M. Rasuli M. Rasuli M. Rasuli Mudrika Alamsyah Hasan muhammad irfan Muhammad Rasuli Muhammad Rosyidi Mukhlisin Mukhlisin Nurlaili ' Pipin Kurnia Poernawarman - Putri Dwi Nurhidayati Rahmad Hidayat Raja Adri Satriawan Raja Reno Setiawan Rasuli ' 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 ' Zirman Zirman ZK Abdurahman Baizal

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