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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi EQIEN - JURNAL EKONOMI DAN BISNIS PEKBIS VALUTA Jurnal Administrasi Bisnis, Manajemen dan Ekonomi
Alfiati Silfi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, KECERDASAN SPRITUAL, DAN KECERDASAN SOSIAL TERHADAP PEMAHAMAN AKUNTANSI Herli, Fauzi; ', Kamaliah; Silfi, Alfiati
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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Abstract

This research aims to know Empirically emotional quotient influence, the intelligence intellectuals, intelligence and spiritual intelligence to understanding accounting. This research data collection for using questionnaires . Questionnaire distributed, at 4 Universities that are in Pekanbaru, Riau University , University of Islam, Universitas Islam Negeri Riau Suska Riau, and University of Yellow Lancang, with the number of respondents each of them as much as 50 respondents every University. Based on the result to disseminate kuesionir collected sebanyak 132 questionnaires that can be processed. Data analysis done by using computer programs that help SPSS (Statistical Package For Social Science) Versi. 0.17 . A tool for analysis that used in this research multiple regression analysis is a double.Results of the study showed that the emotional quotient, the intelligence intellectuals, the intelligence and spiritual intelligence social influence on the understanding accounting. With the significant emotional quotient 0,000, intellectual 0,000, intelligence spiritual 0,029 and 0,000 social intelligence. The alpha of 0.05 . The R Square of 0.97 which means 97% independent software vendors variables affect the interplay between, while the rest of 3.0 percent is influenced by other factors outside this discussion such as teenage learning, attending seminars, training and also activities outside class, etc.Keywords : Emotional Quotient. Intellectual, the intelligence Spiritual, intelligence , understanding Accounting.
PENGARUH PROFESIONAL JUDGEMENT, PENGALAMAN, KEAHLIAN, PENGETAHUAN AKUNTANSI DAN AUDIT SERTA SKEPTISME AUDITOR TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR Pardede, Hendriko; Rasuli, Muhammad; Silfi, Alfiati
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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This study was examining the influence of Profesional judgement, Experience, expertise, knowledge of accounting and auditing, auditor’s professionalism scepticism and the accuracy of audit opinion. Respondents in this study were auditors who worked for the Public Accounting Firm in Palembang, Medan, Pekanbaru. The number of auditor involved in this study were 67 auditors from 14 Public Accounting Firm in Jakarta. The method of determining the sample was using purposive sampling method, while the data processing methods used by researcher was the multiple regression analysis. The result shows that Profesional Judgement, Experience and expertise did not have significantly influence to the accuracy of audit opinion, whereas knowledge of accounting and auditing, and auditor’s professionalism scepticism had significantly and positively influence to the accuracy of audit opinion.Keywords: Profesional judgement , Experience, expertise, knowledge of accounting and auditing, auditor’s professioalism scepticism, the accuracy of audit opinion
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2011-2013 Hasugian, Ridy Argi; Basri, Yesi Mutia; Silfi, Alfiati
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 study was to examine the effect of Net Income, Operating Cash Flow and Growth Company of the Dividend Policy in Manufacturing Company. The population in this study were all manufacturing companies engaged in Manufacturing Industry in Indonesia Stock Exchange and using financial statements in 2011 and 2013 as many as 142 companies, but based on the above criteria there are only 26 companies. Data analysis method using multiple linear regression analysis. Based on the analysis, the conclusions of this research are: 1) Net Income has significant negative effect on the Dividend Payout Ratio (DPR); 2) Operating Cash Flow has positive and significant effect on the Dividend Payout Ratio (DPR); 3) Growth Company has significant negative effect on the Dividend Payout Ratio (DPR); and 4) The coefficient of determination is 19.2%, it means that 19,2% of dependent variable is affected by the independent variable, while 80.8% are influenced by variables outside of the variables examined in this study.Keywords : Dividend Policy, Net Income, Operating Cash Flow and Growth Company
Analisis faktor-faktor yang mempengaruhi price earning ratio pada perusahaan manufaktur yang bursa efek indonesia 2007-2011terdaftar di Ramadhani, Gesha; ', Kamaliah; Silfi, Alfiati
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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The stock market is an indicator of the progress of a country's economyand to support economic development the country concerned. Various role of capital markets in a country that is as a facility to do the interaction between buyer and seller to determine the stock price. one analysis tool in the assessment of the stock price is Price Earning Ratio (PER). This study aims to examine the factors DER, ROE, PBV and Size of Price Earning Ratio (PER) on manufacturing companies listed in Indonesia Stock Exchange for 2007 - 2011.This study used the entire population of manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2007 until 2011, a total of 33 companies. Sampling was conducted with a purposive sampling technique. This study uses secondary data obtained from the publication of Indonesian Capital Market Directory (ICMD). The analysis technique used in this study is the technique of multiple linier regression analysis, Goodness of Fit Test and using the t-statistic for testing the partial regression coefficient with the 5% confidence level.In the classical assumption test results showed that there were nodeviations classical assumption, this shows that the available data has been qualified to use multiple linier regression model. From this reseach the following conclusion : the DER variable has positive and significant effect on PER, variabel ROE has negative and significant effect on PER, PBV variable has positive and significant effect on PER, Size variable has not significant effect on PER. Regression equation obtained is PER = 7,405 + 1,178 DER – 4,240 ROE + 2,414 PBV + 0,022 SIZE. Coefficient of determination (adjusted 2) is 16,0 % which means 16,0 % of PER is influenced by the independent variables, whereas the remaining balance of 84,0% is explained by other variable not prensented in the study.Keywords : Price Earning Ratio (PER), Debt To Equity Ratio (DER), Return On Equity (ROE), Price Book Value (PBV) dan Size
Pengaruh rasio keuangan daerah, pendapatan asli daerah (pad), dan dana alokasi umum (dau) terhadap alokasi belanja modal pada kabupaten/kota di provinsi riau tahun 2009-2012 Fitri, Vella Kurniasih; Rasuli, Muhammad; Silfi, Alfiati
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 research is aimed to analyze the influence of Local Government Measurement Ratio toward the Capital Expenditure for Public Services.The samples which are use in this research are regency/municipality of Riau province that report routine the realization report of the estimate income of regional expense (APBD) from 2009 until 2012 for Dirjen Perimbangan Keuangan Pemerintah Daerah(www.djpkpd.go.id). The sampling method used in this study is the sample selection aims (purposive sampling method). The stastical method used to test the research hypothesis is multiple regression using SPSS 18 software.The results of this research show that The Autonomy rate has negative influence toward the capital expenditure for public service. The effectiveness rate has positive influence toward capital expenditure for public service. The efficiency rate has negative influence toward capital expenditure for public service. Fund Local Own Revenue (PAD) has positive influence toward capital expenditure for public service , and the General Allocation Fund (DAU) have a significant effect on the Capital Expenditure for public serviceKey Word : autonomy ratio, effectiveness rate, efficiency rate, Fund Local Own Revenue, General Allocation Fund, capital expenditure.
PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS,OPERATING CAPACITY DAN BIAYA AGENSI MANAJERIAL TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013) Yustika, Yeni; -, Kirmizi; Silfi, Alfiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study aimed to examine the effect of liquidity, leverage, profitability, operating capacity and managerial agency cost on financial distress in manufacturing companies listed in Indonesia Stock Exchange 2011-2013. Purposive sampling method is used as a method of sampling, in order to obtain a sample of 18 companies. Technique of analysis data used logistic regression analysis. Based on the result of the research showed that liquidity, leverage and profitability that have significant impact on the financial distress. While operating capacity and managerial agency cost do not have a significant effect on the financial distress.Keywords: liquidity, laverege, profitability, operating capacity, managerial agency cost and financial distress.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMILIHAN KARIR MAHASISWA AKUNTANSI SEBAGAI AUDITOR PEMERINTAH (STUDI EMPIRIS MAHASISWA UNRI) Tarigan, Muhammad Ilyas; Azlina, Nur; Silfi, Alfiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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The objective of this study to examine the influence of Motivation Market, Economic Motivation, Work Environment, Individual Personality, Professional Training and Professional Recognition for Career Selection of Student Accounting toward Government Auditor . The questionnaire was used as instrument of this study which was distributed a total of 319 copies to Riau University Students of 2010 and 2011 Period who was taken concentration major and have proposed the proposal. The data collected were analyzed using multiple regression analysis version 18.0. The result of this study proved that Influence of Motivation Market, Economic Motivation, Work Environment, Individual Personality, Professional Training and Professional Recognition has signifiant influenced toward Career Selection of Student Accounting to have been Government Auditors as multiple correlation coefficient (R) of 0.618 and a strong relationshipKeywords: Motivation Market, Economic Motivation, Work Environment, Individual Personality & Professional Training.
PENGARUH KUALITAS SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI, TEKNOLOGI INFORMASI, DAN KOMUNIKASI TERHADAP KESIAPAN PEMERINTAH DALAM MENERAPKAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL (Studi empiris pada Pemerintah Kabupaten Indragiri Hilir) Iznillah, Muhammad Luthfi; Azlina, Nur; Silfi, Alfiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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The enactment of government regulation number 71 year 2010 about government accounting standards based accrual and also enactment permendagri 64 2013 about the application of government accounting standards based accrual on regional government bring big changes in financial reporting system in indonesia , namely change from the base cash toward accrual become the bases full in accrual recognition government financial transactions .This research aims to analyse the influence of variable quality of human resources, the commitment of the organization , information technology , and communication against readiness of local governments in applying the government accounting standards based accrual. This research conducted in Indragiri Hilir district using data primer namely data from questionnaires filled by respondents.Object used in this research is a work unit ( skpd ) particularly office, the agency and the department under the district government Indragiri Hilir.The population in this research was all of the employee of financial management agency on the office and environment agency in the district government Indragiri Hilir.Of respondents selected with the methods of sampling purposive, data analysis in this research using methods regression analysis program double with a version of windows spss 17.0 The result of the research indicated that the variable the quality of human resources and commitment of its effect on organization readiness in applying the government accounting standards based accrual .While variable information technology and variable communication did not influenceKeywords: government accounting standards ,accrual based, readiness of the government , the quality of human resources , the commitment of the organization , information technology , and communication
PENGARUH MORALITAS INDIVIDU, ASIMETRI INFORMASI, EFEKTIVITAS PENGENDALIAN INTERNAL DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi pada BUMD Provinsi Riau) Tarigan, Laurensia Br; Hasan, Amir; Silfi, Alfiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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This research was conducted examine the the effect of individual morality,information asymmetry, Effectiveness of Internal Control and compliance to accounting rules on the tendency of accounting fraud in BUMD Riau. Collecting data using guesionnaires. Data of this research obtained from head and staf accounting. Of the 70 guesionnaires distributed, the number of returnees is 66 guesionnaires and a guesionnaire that can be processed a number of 64 guesionnaires. Data were analyzed by using multiple regression (multiple regression) with the help computer program SPPS versi 18.0. The result showed that the Individual Morality,Information Asymmetry, Effectiveness of Internal Control And Compliance To Accounting Rules influence on the fraud tendency of accounting.Keywords:morality, information asymmetry, effectiveness of internal control, compliance to accounting rule and fraud
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI BUDGET EMPHASIS, KECUKUPAN ANGGARAN DAN PERSEPSI INOVASI SEBAGAI VARIABEL INTERVENING (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Kampar) Enawan, Hanny; Hasan, Amir; Silfi, Alfiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This reserch aims to examinethe effects of budget participation on managerial performance through budget emphasis, the adequacy of the budget and the perception of innovation as an intervening variablein SKPD Kampar Regency. This study uses primary data. Sample selection technique used is purposive sampling. Nine fields contained in twenty five SKPD that meet the sample criteria has been selected. The analytical method is multiple linear regression using SPSS version 17. The result shows thatbudget emphasis, the adequacy of the budget and the perception of innovation as an intervening variablehave a significant influence on budget participation on managerial performance.Keywords: budget emphasis, the adequacy of the budget, the perception of innovation and budget participation.
Co-Authors ', Desmiyawati ', Kamaliah Abang Reza Yunaz Aditya Trinovryan Amir Hasan Amries Rusli Tanjung Anak Agung Gede Sugianthara Andreas Andreas Bernandus Hutajulu BUDI SETIAWAN Delcia Oktora Desmiyawati ' Dirangga Madali Edyanus Herman Halim Emrinaldi Nur EMRINALDI NUR DP Enawan, Hanny Fakhria Ahmad Tawang Fauzi Herli Fischa Permata Dwiyandra Fitri Kasuarina Fitriani Fitriani Galang Afrian Gesha Ramadhani Grisely ' Hardi ' Hardi - Hendriko Pardede, Hendriko Hidayat, Zullaika Hilfa Mora Marito Nst Illa Sasmi Herja Intan Dewi Rahayu Ningsih Ismail Mubaraq Jack Elsyandi Piotama Julio Herdi Peuranda Kamaliah ' Kamaliah - Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Kartika Aulia Zein Kennedy - Kirmizi -, Kirmizi Kirmizi Ritonga Laurensia Br Tarigan, Laurensia Br M. Rasuli ' Miftah Urrahmi Mirza Masyhur Muhammad Dzaky Muhammad Ilyas Tarigan, Muhammad Ilyas Muhammad Luthfi Iznillah, Muhammad Luthfi Muhammad Rasuli Mustika ' Nimatur Roifah Novikasari, Yully Novriandri Putra Ardian Nur Azlina Nur Azlina Nurkholis Fajri Nurrahma Dewi, Nurrahma R. Adri Satriawan Surya Raja Adri Satriawan Surya Rasuli ' Ratna Sari Dewi Redian Mulyadati Restu Agusti Ria Nelly Sari Ridy Argi Hasugian, Ridy Argi Rima Aprisa Riri Afrinta Riri Trycia Indra Rita Anugerah Rosfariana Marbun Scania Evana Putri Selvy De Balqis Shelly Novitasari Shendi Yunita Rizky Stifany Ayuningrum Suci Amelia Putri Superdi ' Syarifah Siti Rabiah Taufeni Taufik Triwahyuni, Mustika Tuminah Sinaga Ummi Umaroh Vella Kurniasih Fitri Vince Ratnawati Widya Orin Widya Pangestika Wulan Oktaviani Yeni Yustika, Yeni Yesi Mutia Basri Yogi Prastyo Suwandi Yurnita ' Yusuf Raihan Zirman -