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Pengaruh Self Efficacy Dalam Upaya Meningkatkan Kemandirian Usaha UKM Di Kecamatan Percut Sei Tuan Nel Arianty; Julita Julita; Rahmad Bahagia
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 20, No 2 (2020)
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ekonomikawan.v20i2.5697

Abstract

Apart from being a source of personal income, entrepreneurship can also open up jobs which will certainly contribute to reducing unemployment. Entrepreneurs must be brave in taking risks, good at taking advantage of opportunities, creative and innovative. Entrepreneurial interest in Indonesia is still very low. The number of entrepreneurs in Indonesia is only 0.18 percent of the total population, still far below other countries, namely Malaysia, which is 2 percent, America 4 percent, and Singapore 7 percent. This study aims to find problems faced by business actors to increase business independence through the development of a self-efficacy model. Self-efficacy or self-efficacy is a person's confidence to face problems. An entrepreneur must have the confidence to be able to manage his business. An effort will be successful if it is managed properly. Based on the pre-survey results, there are still many students who are not interested in becoming entrepreneurs because they lack confidence to manage their business.
ANALISIS FAKTOR YANG MEMPENGARUHI PAJAK DENGAN INDIKATOR TARIF PAJAK EFEKTIF (STUDI EMPIRIS PADA PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2011-2015) Rio Steven; Vince Ratnawati; Julita Julita
Jurnal Ekonomi Vol 26, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.643 KB) | DOI: 10.31258/je.26.2.p.122-137

Abstract

The purpose of this research is to analyze the effect caused by company size, profitability, company’s debt level, the intensity of non-current asset ownership, the intensity of inventory ownership, and the tax facility toward the effective tax rate of consumer goods company listed in Indonesia Stock Exchange Year 2011-2015) .The population of this research is all companies engaged in manufacturing sub-sector consumer goods that go public in Indonesia Stock Exchange in 2011-2015 as many as 36 companies. Sample taken by purposive sampling method that determining the sample with certain criteria. Based on the criteria sample, there are only 27 companies that meet the criteria. To analyse data is using multiple linear regression.The research indicates that firm size, company debt level, profitability (ROA) and taxation facility at manufacturing company in Indonesian Stock Exchange in 2011-2015 have a significant effect to the effective tax rate. While the intensity of assets and inventory ownership have no significant effect to the effective tax rate. The magnitude of the effect of firm size, debt level, ROA, asset intensity, inventory intensity and tax facilities to the effective tax rate is 0.168 or 16.8% while 83.20% is influenced by other variables not examined in this study.
Uji Beberapa Varietas Tomat (Lycopersicum esculentum Mill.) terhadap Salinitas Luthfi Aziz Mahmud Siregar; Rosmayati Rosmayati; Julita Julita
Jurnal Ilmu Pertanian KULTIVAR Vol 4, No 2 (2010)
Publisher : Jurnal Ilmu Pertanian KULTIVAR

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Abstract

Suatu kajian yang bertujuan untuk mengetahui kemampuan beberapa varietas tomat (Lycopersicum esculentum Mill.) untuk beradaptasi pada lingkungan salinitas tinggi. Penelitian ini menggunakan Rancangan Acak Kelompok (RAK) faktorial, dengan faktor pertama terdiri dari 3 (tiga) varietas tanaman tomat, yaitu varietas Permata, Monica dan Jelita. Faktor kedua terdiri dari konsentrasi garam NaCl, yaitu 150, 300, 450, 600 dan 750 ppm. Parameter yang diamati adalah tinggi tanaman, jumlah cabang, umur berbunga, jumlah buah per tandan, jumlah  buah per tanaman, produksi per sample, produksi per plot, berat rata-rata buah dan panjang akar. Hasil penelitian menunjukkan bahwa perbedaan varietas berbeda berpengaruh nyata terhadap peubah amatan tinggi tanaman (2, 3, 4, 5 minggu setelah tanam), sedangkan pemberian garam NaCl berpengaruh nyata terhadap peubah amatan tinggi tanaman (4 dan 5 minggu setelah tanam), jumlah buah per tandan, jumlah buah per tanaman, produksi per sampel (g) dan produks per plot (g). Interaksi dari perlakuan varietas dan pemberian garam NaCl berpengaruh tidak nyata terhadap semua peubah amatan yang diamati. Kata kunci: Lycopersicum esculentum Mill., salinitas, varietas.
ISTIRÂTÎJIYYAH TA’LÎM AL-LUGHAH AL-‘ARABIYYAH FIL-MADRASAH ATS-TSÂNAWIYYAH AULIA CENDEKIA PALEMBANG Mursyidah Mursyidah; Julita Julita
Taqdir Vol 4 No 2 (2018): TAQDIR
Publisher : Program Studi Pendidikan Bahasa Arab Fakultas Ilmu Tarbiyah dan Keguruan UIN Raden Fatah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/taqdir.v4i2.3119

Abstract

Penentuan strategi pembelajaran bahasa Arab yang tepat sangatlah penting untuk diperhatikan oleh para guru Bahasa Arab. Salah satu sekolah yang gurunya menerapkan strategi khusus dalam pembelajaran bahasa Arab yaitu di MTs Aulia Cendekia. Adapun strategi pembelajaran bahasa Arab yang digunakan salah satunya yaituStrategi True or False. Penelitian ini bertujuan untuk mngetahui strategi yang digunakan oleh guru dan penerapannya serta faktor pendukung dan penghambat dalam menerapkan strategi pembelajaran di MTs Aulia Cendekia Palembang. Adapun strategi yang digunakan oleh guru (A) yaitu Strategi Benar atau Salah, Strategi jigsaw, Strategi Analisis, dan Strategi Mengembangkan Ide. Sedangkan Strategi yang digunakan oleh guru (B) yaitu Strategi Benar atau Salah, Strategi Gallery Session, Strategi Broken Text, dan Strategi Al-Insya’ Min Ashwar. Dalam penerapannya strategi pembelajaran bahasa Arab mempunyai langkah – langkah tertentu. Adapun faktor pendukung dalam menerapkan strategi pembelajaran bahasa Arab yaitu siswa mempunyai kenginan dan semangat dalam belajar bahasa Arab. Sedangkan faktor penghambat dalam menerapkan strategi pembelajaran bahasa Arab yaitu tidak adanya laboratorium bahasa, kurangnya literatul bahasa Arab di Perpustakaan, sebagian siswa ada yang malas belajar dan adanya kesulitan siswa dalam menerjemahkan bahasa Arab dan menulis Arab karena mereka masih belajar Iqra’. Kata kunci:Strategi Pembelajaran, Pembelajaran Bahasa Arab.
PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI, KOMPETENSI, DAN PENGENDALIAN INTERNAL TERHADAP PENDETEKSIAN KECURANGAN (Study Empiris pada Inspektorat Kota Bukittinggi, Payakumbuh, Kabupaten Agam) Dwiki Kurniawan; M Rasuli; Julita Julita
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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Abstract

This study is aims to analyze and provide empirical evidence of the (1) The influence of Professional Skepticism against Detection Fraud, (2) The influence of Independece against Detection Fraud, (3) The influence of Competence against Detection Fraud, (4) The influence of internal control against Detection Fraud. The research of this population is auditors working on Inspektorat Kota Bukittinggi, Payakumbuh, dan Kabupaten Agam. This research is populatif, which mean it doesn’t any sampling. Respondents in this research are 66. This research use questionnaire in gathering the data. Data analysis is used by multiple linear regression. The results of this study proves Professional Skepticism has an effect on Detection Fraud. Independece has an effect on Detection Fraud. Competence has no effect on Detection Fraud. Internal Control compensation has no effect on Detection Fraud.Keywords : Professional Skepticism, Independence, Competence, Internal Control, Detection Fraud.
PENGARUH KECERDASAN EMOSIONAL (EQ), KECERDASAN INTELEKTUAL (IQ), KECERDASAN SPIRITUAL (SQ), KECERDASAN SOSIAL, ETIKA PROFESI, KOMPETENSI DAN INDEPENDENSI TERHADAP KINERJA AUDITOR (Studi Pada Kantor Akuntan Publik Pekanbaru, Padang, Medan) Ade Chandra Widana; Yunieta Yunieta; Julita Julita
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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Abstract

The purpose of this research to examined the influence of emotional intelligence, intellectual intelligence, spiritual intelligence social intelligence, professional ethic, competence and independence the performance of the auditor. The population in this study all auditors who worked in public accounting firm in Pekanbaru, Padang, and Medan. This research used 63 sample of quetionnaires response from staff of public accountant firm in Pekanbaru, Padang, Medan. Analysis model used in this study is the multiple linear regression analysis with SPSS Version 20.00. The result of this study is showed that emotional intelligence, intellectual intelligence, spiritual intelligence social intelligence, professional ethic, competence and independence have significant influence the performance of the auditor. Simultaneous regression test (F-test) showed that all dependent variable have significant influence to the dependent variable. The coefficient determination (R2 ) effect by all independent variable are 91% while the remaining 9% influence by other variables were not examined in this study.Keyword : Emotional Intelligence, Intellectual Intelligence, Spiritual Intelligence Social Intelligence, performance of the auditor
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI, SISTEM PELAPORAN DAN KETAATAN PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Empiris Pada OPD Di Indragiri Hilir) Shara Carolina; Yesi Mutia Basri; Julita Julita
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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Abstract

The purpose of this research is to determine the effect of budget goal clarity,control of accounting, reporting systems and the adherence of the law regulationon the performance accountability of government performance. The samplingtechnique used purposive sampling. The method of collecting data throughquestionnaires was given directly to the head of office staff, head of subdivisionand finance of the planning subdivision in all Regional OrganizationOrganizations (OPD) in the Indragiri Hilir Regency Government. The dataobtained were analyzed using the Statistical Package for Social Sciences (SPSS)through SPSS 25 software. The results of empirical studies show that (1) budgetgoal clarity had a significant and possitive affect to performance accountability ofgovernment performance with a significance value of 0.008 <0.05, (2) control ofaccounting had a significant and possitive affect to performance accountability ofgovernment performance with a significance value of 0,015<0,05, (3) reportingsystems had not significantly but possitive affect to performance accountability ofgovernment performance with a significance value of 0,005<0,05 (4) theadherence of the law regulation had not significantly but possitive affect toperformance accountability of government performance with a significance valueof 0,836<0,05.KeyWords : budget goal clarity, control of accounting, reporting systems, theadherence of the law regulation, the performance accountability ofgovernment performance.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, LIKUIDITAS, PROFITABILITAS, DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA (Studi Empiris Pada BUMN yang Listing di Bursa Efek Indonesia Periode 2013-2017) Mulyaningsih Retri; Surya Satriawan R. Adri; Julita Julita
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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Abstract

This study aims to determine the effect of company size, leverage, liquidity,profitability, and profit growth on the quality of earnings on BUMN that are listed on theIndonesia Stock Exchange in 2013-2017. The population in this study were BUMN listedon the Indonesia Stock Exchange in the period 2013-2017, with a purposive samplingtechnique obtained by 11 companies as samples. The dependent variable used in thisstudy is the quality of earnings. Independent variables are company size, leverage,liquidity, profitability, and profit growth. The analytical method used in this study ismultiple linear regression analysis using the help of IBM SPSS Statistics 24.0. The resultsshowed that firm size has no effect earnings quality at P> 0.05 (P = 0.846). Leverage hasno effect earnings quality at P> 0.05 (P = 0.695). Liquidity has no effect on earningsquality at P> 0.05 (P = 0.498). Profitability has effect on earnings quality at P <0.05 (P= 0.008). And profit growth has no effect on earnings quality at P> 0.05 (P = 0.164).Keywords : company size, leverage, liquidity, profitability, profit growth, and earningsquality
ANALISIS PENGARUH KUALITAS AUDITOR, LIKUIDITAS, PROFITABILITAS, SOLVABILITAS, DAN PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016 Sri Ernita; M Rasuli; Julita Julita
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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Abstract

This study aims to determine and analyze the influence of auditor qualits, liquidity, profitability, solvency and corporate growth on the provision of Going Concern audit opinion on manufacturing companies listed on the Stock Exchange Iindonesia. The method used in this research is to use descriptive and quantitative methods of collecting the necessary data that comes from the company and then describe it as a whole that will provide an overview of the research results. The sample of research is manufacturing company listed in Indonesia Stock Exchange (BEI) during 2012-2016 is as many as 77 companies with company criteria that presents complete financial statements. The data used in this research is secondary data. Data analysis method that will be used is Logistic Regression Analysis Method, because the data used in this research is a variable that is nonmetric or nominal. The result of the research shows that descriptive statistic analysis to manufacturing industry company shows that from 385 sample companies that are categorized receive going concern audit opinion as many as 176 sample companies while those who do not accept going concern audit opinion 209 sample companies. The result of test by using logistic regression shows that the variable of liquidity ratio, profitability, company growth, and audit quality do not have an effect on acceptance of going concern audit opinion at 5% significance level. Testing using logistic regression showed that variable solvency ratio had an effect on acceptance of going concern audit opinion at 5% significance level.Keywords : Going Concern Audit Opinion, Auditor Quality, Liquidity, Profitability, Solvency, and Corporate Growth
PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN BUDAYA ORGANISASI, GAYA KEPEMIMPINAN, ASIMETRI INFORMASI, LOCUS OF CONTROL DAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERASI (Studi Empiris Rumah Sakit Umum Pemerintah di Kota Padang) Rizky Nusari Cindy; Darlis Edfan; Julita Julita
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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Abstract

The purpose of this research was to identify and analyze about (1) The effect ofbudgetary participation on budgetary slack with organizational cultural as moderatingvariable, (2) The effect of budgetary participation on budgetary slack with leadershipstyle as moderating variable, (3) The effect of budgetary participation on budgetary slackwith information asymmetry as moderating variable, (4) The effect of budgetaryparticipation on budgetary slack with locus of control as moderating variable, (5) Theeffect of budgetary participation on budgetary slack with environmental uncertainty asmoderating variable. Study was conducted at government general hospital in PadangCity, which amount to 7 general hospital. The data used in this research was primarydata with questionnaire as an instrument. The method that used to the sample selectionwas nonprobability sampling. The number of samples in this research were 120respondents. Hypothesis test used in this research was statistical t-test. Data analysistechniques used in this research was multiple linear regression analysis using StatisticalProduct and Service Solution (SPSS) version 23.0 for Windows as data processingsoftware program. Results of hypothesis test using statistical t-test showed the significantvalue of organizational cultural variable 0.006 < 0.05 which means that H1 accepted, theleadership style variable 0.012 < 0.05 which means that H2 accepted, informationasymmetry variables 0.008 < 0.05 which means the H3 accepted, locus of controlvariables 0.001 < 0.05 which means the H4 accepted, and environmental uncertaintyvariables 0.001 < 0.05, which means the H5 accepted. The results showed organizationalcultural, leadership style, information asymmetry, locus of control and environmentaluncertainty has effect on budgetary slack.Keywords : Budgetary Participation, Budgetary Slack, Organizational Cultural,Leadership Style, Information Asymmetry, Locus of Control andEnvironmental Uncertainty.