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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Tepak Manajemen Bisnis JURNAL PENDIDIKAN TAMBUSAI The International Journal of Business Review (The Jobs Review)
Kamaliah Kamaliah, Kamaliah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH SELF ASSESSMENT SYSTEM, TINGKAT PENDIDIKAN, DAN PELAYANAN FISKUS TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK UMKM DI KOTA PEKANBARU Maharani, Indah Sri; Kamaliah, Kamaliah; Safitri, Devi
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 prove the self assessment system, level of education, and service tax authorities have a significant effect on the level of tax compliance UMKM. This study used a questionnaire distributed to as many as 99 copies of the UMKM in Pekanbaru. The statistical method used to test the hypothesis is multiple regression with the help of SPSS version 18.0. The results of this study provide evidence that influence self assessment system, the level of education, and service tax authorities have a significant effect on the level of tax compliance of the UMKM in Pekanbaru through multiple correlation coefficient (R) of 0.252 and its relationship low.Keywords : Self assessment system, level of education, service tax authorities, and tax payer compliance
PENGARUH KINERJA KEUANGAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN YANG LISTING DI BURSA EFEK INDONESIA TAHUN 2013-2015 Rahman, Aulia Rayendra; Kamaliah, Kamaliah; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this research is to analyze the effect of financial performance and corporate characteristics on disclosure sustainability report. The exammined variable of the reaserch are profitability, liquidity, firm size, and firm age as independent variables while disclosure sustainability report as dependent variable. The population in this study are all listed corporate in Indonesia Stock Exchange. The number of sample is 19 corporate by the number of observations were 57 (19x3). Observations that selected by using porposive sampling method. Data analysis using multiple linear regression at levels significance at 5% with the help of software SPSS version 23.0. The results of the study concluded that variable profitability, and firm age have significantly affect to disclosure sustainability report, while variable liquidity, and firm size not have an affect on disclosure sustainability reportKeyword : Disclosure, Sustainability Report, Profitability, Liquidity, Firm Size, Firm Age, Indonesia Stock Exchage.
PENGARUH PARTISIPASI ANGGARAN, KEJELASAN TUJUAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada SKPD Kabupaten Rokan Hilir Permana, Indra; Kamaliah, Kamaliah; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to examine the effect of Budgeting Participation, Budgetary Goal Clarity on the Managerial Performance and Organizational Commitment as a moderating variable in the District Government of Rokan HIlir.The population in this study is the Regional Task Force (SKPD), SKPD treasurer, and financial staff SKPD Rokan Hilir district, using a questionnaire survey. The data was collected by distributing questionnaires to 76 respondents, but only 69 respondents who fill out questionnaires. Methods of data analysis using Multiple Linear Regression Analisys who assisted with SPSS software. Results shows that budgetting participation has effect to the Manajerial Performance, Budgetary Goal Clarity has effect to the Manajerial Performance, and organizational commitment has moderated the effect of budgetting participation and Budgetary Goal Clarity on Managerial Performance.Keywords : Participation, Budgetary Goal Clarity, Commitment, and Manajerial Performance.
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KEMUNGKINAN TERJADINYA FINANCIAL DISTRESS (Studi Pada Perusahaan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2011 - 2015) Alexanders, Miechael; Kamaliah, Kamaliah; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to analyze the effect of Profit, Cash Flow, Liquidity proxied with Current Ratio, Profitability proxied with ROA and Financial Leverage which proxied with DER in predicting financial distress condition experienced by real estate company listed on BEI at Year 2011-2015. Data were analyzed by using logistic regression method. Based on the feasibility test can be explained that the results of 175 data of real estate companies listed on the Stock Exchange in 2011-2015 by using logistic regression, feasible to analyze the prediction of troubled conditions or financial distress in the real estate company sector listed on BEI In 2011-2015. The results of hypothesis analysis and testing of this study found that partially Profit and Financial Leverage proxied with DER does not significantly influence the prediction of the condition of financial distress in real estate companies listed on the Stock Exchange in 2011-2015, while the variable Cash Flow, Liquidity proxies with Current Ratio, and Profitability proxyed by ROA have a significant effect to prediction of condition of distress (financial distress) at real estate company listed on BEI in year 2011-2015. Variability of dependent variable (problem condition or financial distress condition) which can be explained by variability of independent variable (Profit, Cash Flow, Liquidity proxyed with Current Ratio, Profitability proxyed by ROA and Financial Leverage proxyed by DER) is 61 , 2% while the rest, ie 38.8% is explained by other variables outside the model.Keywords : Profit, Cash Flow, Liquidity, Profitability, Financial Leverage and Financial Leverage
PENGARUH KEPEMILIKAN MANAJERIAL, DEBT COVENANT, DAN GROWTH OPPORTUNITIES PADA PERUSAHAAN GO PUBLIC TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris Pada PerusahaanManufaktur Yang TerdaftarDi Bei Periode 2011-2016) Novita, Elva Chelia; Kamaliah, Kamaliah; Kurnia, Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The Purpose This Research is to Analyze The Effect Of Managerial Ownership, Debt Covenant And Growth Opportunities To Application Conservatism On Accounting On The Manufacture Company Listed Go Public On The BEI. The population in this study are companies listed on the BEI in 2011 - 2016. The sample studied consisted of 83 samples of Manufacture companies from 2011-2016. The analysis technique used to perform hypothesis testing is purposive sampling.The results show that the Managerial Ownership And growth Opportunities Has Effect on Accounting Conservatism, while Debt Covenant has no effect on the Accounting Conservatism. The Managerial Ownership shows a significance value of 0.000. The Debt Covenant shows a significance value of 0.0289. The Growth Opportunities shows a significance value of 0.017.Keyword : Accounting Conservatism, Managerial Ownership, Debt Covenant, And Growth Opportunities.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILAN IMPLEMENTASI ALOKASI DANA DESA (ADD) (Studi Kasus Di Kecamatan Siantan Selatan Kabupaten Kepulauan Anambas) Suherwan, Suherwan; Kamaliah, Kamaliah
Jurnal Tepak Manajemen Bisnis Vol 9, No 2 (2017)
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Tujuan penelitian ini adalah untuk mengetahui dan menganalisis faktor-faktor yang mempengaruhi keberhasilan implementasi alokasi dana desa (ADD) di Kecamatan Siantan Selatan, Kabupaten Anambas. Variabel dalam penelitian ini terbagi 2 (dua) yaitu Variabel bebas (independen) meliputi Sumberdaya Manusia (X1), Komitmen (X2), dan Perangkat Pendukung Lainnya (X3) dan Variabel terikat (dependen) yaitu Keberhasilan Implementasi Alokasi Dana Desa. Adapun populasi dalam penelitian ini adalah seluruh aparatur dan perangkat yang langsung terlibat dan mengetahui tentang pengelolaan Alokasi Dana Desa (ADD) di Kecamatan Siantan Selatan yakni sebanyak 86 orang. Teknik sampling yang digunakan dalam penelitian ini adalah metode sensus, yaitu mendata keseluruhan populasi yang ada. Berdasarkan sensus di lapangan, maka sampel penelitian ini adalah sebanyak 86 orang. Hasil penelitian menunjukkan bahwa Sumberdaya Manusia berpengaruh terhadap Keberhasilan Implementasi Alokasi Dana Desa, Komitmen berpengaruh terhadap Keberhasilan Implementasi Alokasi Dana Desa. Namun, Perangkat Pendukung Lainnya tidak berpengaruh terhadap Keberhasilan Implementasi Alokasi Dana. Tidak berpengaruhnya Perangkat Pendukung Lainnya disebabkan masih minimnya pemanfaatan teknologi informasi melalui perangkat keras dan perangkat lunak yang memiliki aplikasi program pembuatan laporan keuangan sehingga seringkali berbagai laporan yang harus dibuat mengalami kesalahan dan keterlambatan untuk disampaikan kepada pihak-pihak terkait.
ANALISIS FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA BANK PERKREDITAN RAKYAT DI KOTA PEKANBARU (PERIODE TAHUN 2012 SAMPAI DENGAN TAHUN 2016) Aziri, Rahmat Dian; Kamaliah, Kamaliah; Savitri, Enni
Jurnal Tepak Manajemen Bisnis Vol 10, No 2 (2018)
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This study aims to Analyze the Influence of Capital Adequacy Ratio(CAR), Loan to Deposit Ratio (LDR), Non Performing Loan (NPL), OperationalCost and Operating Income (BOPO) to Return On Assets (ROA). Then to Test andAnalyze Influence of the most dominant variable in influencing Return On Assets(ROA).The data used is the publication of the Annual Report of Bank Indonesiafrom 2012 to 2016 sampling technique used was purposive sampling criteria ruralbanks (BPR) which has been operating in Pekanbaru during the period ofobservation the years 2012 until 2016 and submitted to Bank Indonesia. Obtaineda sample of 18 company number rural banks (BPR) which has been operating inPekanbaru during the observation period 2012 until 2016. The hypothesis wastested using t-statistics to test the significance of the partial regressioncoefficients and F-statistics to test the significance of regression coefficientstogether -sama at the 5% level of significance.The result of research there are influence of Capital Adequacy Ratio(CAR) and Operational Cost of Operating Income (BOPO) to Return On Assets(ROA). While the Loan to Deposit Ratio (LDR) and Non Performing Loan (NPL)does not affect the Return On Assets (ROA) of the Rural Banks (BPR). Fromdeterminant coefficient test (Adj R2) it is known that the Capital Adequacy Ratio(CAR), Loan to Deposit Ratio (LDR), Non Performing Loan (NPL) andOperational Income Operating (BOPO) variables only succeeded in influencingReturn On Assets (ROA) amounted to 13.60%, meaning there is another 86.40%influenced by other variables.
ANALISIS PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA BAGI HASIL (DBH) DAN BELANJA MODAL TERHADAP PERTUMBUHAN EKONOMI SERTA DAMPAKNYA PADA TINGKAT KEMISKINAN DI DAERAH KABUPATEN/KOTA PROVINSI RIAU TAHUN 2011-2015 Putrayuda, T. Fahrurriza; Efni, Yulia; Kamaliah, Kamaliah
Jurnal Tepak Manajemen Bisnis Vol 9, No 3 (2017)
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This study aims to determine the effect of Earning Influence Income (PAD),(PAD), General Allocation Fund (DAU), Profit Share Fund (DBH), CapitalExpenditure, and Economic Growth on Poverty Rate through Economic Growth atRegency / City in Riau Province 2011-2015 . The study was conducted for 2 months,from October to December 2016.The object of this study is the district / city in Riau Province, the population and sampleused in this study are 12 districts / municipalities in Riau Province. The data used aresecondary data obtained based on documentation of the results of BPS publication(Central Bureau of Statistics) for data on Economic Growth and Poverty Rate whereasdata of Earning Influence Income (PAD), General Allocation Fund (DAU), DBH andCapital Expenditure Obtained from the Financial Management Agency and RegionalAsset (BPKAD) Riau Province. The analysis tool used is Path Analysis using PartialLeast Square (PLS) method.The result of the research indicates that Pendapatan Asli Daerah (PAD), Profit SharingFund (DBH), Capital Expenditure, and Economic Growth have a significant effect onPoverty Level directly. While the General Allocation Fund (DAU) has no significanteffect on Poverty Rate directly. Indirectly through the Economic Growth of LocalOriginal Income (PAD), Profit Sharing Fund (DBH) and Capital Expenditure have asignificant effect on Poverty Level. While the General Allocation Fund (DAU) indirectlyor through Economic Growth does not affect the Poverty Level. Economic Growth as anintervening variable plays an important role in increasing the influence of LocalRevenue (PAD) and Capital Expenditure on Poverty Level, but has no role inincreasing the influence on General Allocation Fund (DAU) and influence DBH.
ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DENGAN BANK KONVENSIONAL DI INDONESIA Argarina, Argarina; Kamaliah, Kamaliah
Jurnal Tepak Manajemen Bisnis Vol 8, No 3 (2016)
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This research is performed in order to compare the financial performance ofIslamic Banks with Conventional Banks, with the variables studied are ROA (Return onAssets), DER (Debt Equity Ratio), BOPO (Operating Expense to Operating Income), NPL(Net Performing Loan), LDR ( Loan To Deposit Ratio) and CAR (Capital AdequacyRatio).The population is all of Islamic Banks and Conventional Banks in Indonesia. Thedata is based on the publication of banking directory Indonesia since 2010 until 2014.Obtained by amount sampel as much 11 Islamic Banks and 107 Conventional Bank inIndonesia 2010-2014 period. The analytical method used is the Non Parametric Analysisof Two Related Samples Test namely the Kolmogorov-Smirnov test.Based on data analysisfound that there was significant difference from the average value of ROA, DER, BOPO,NPL and LDR, between Islamic Banks and Conventional Banks. As for the CAR ratio thereare no significant differences. Overall the study period performance of Islamic Bank betterthan Conventional Banks though seen from an average of all ratios Conventional Banknicer. Islamic Bank better but according to the author analyzes because during themonetary crisis can still survive and when the economy is not conducive Islamic Bank NPLincrease but still below the Bank Conventional NPL.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN YANG DIMEDIASI OLEH KOMITMEN ORGANISASI PADA ORGANISASI PERANGKAT DAERAH KABUPATEN KAMPAR Risman, Risman; Kamaliah, Kamaliah
Jurnal Tepak Manajemen Bisnis Vol 10, No 1 (2018)
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This study aims to analyze the factors that affect the quality of financialreporting with organizational commitment as an Intervening variabel in the localgovernments Kampar. This study population is a civil servant of financial report in theKampar regency with the use of Census methodh with total sample of 84 respondens.The variables used in this study are the Quality of Financial Reporting as dependentvariable and Human Resources Competency, Internal Control System, Utilization ofInformation Technology, and Organizational Commitment as independent variable.sThe analysis tool used is descriptive and qualitative analysis using tools WarpPLS 5 .The result using test coefisient path (Path Coefficient) and value significance (P-value)indicated that the Organizational Commitment, Human Resources Competency and andUtilization of Information Technology have positive and significant inpact diretcly tothe the quality of financial Reporting, but Internal Control System doesn’t havesignificant effect. Human Resources Competency and Utilization of InformationTechnology through organizational commitment as an intervening variable havesignificant effects indirectly to the the quality of financial Reporting.
Co-Authors Ahmad Rifqi Alexanders, Miechael Alfiati Silfi Argarina, Argarina Aziri, Rahmat Dian Azwir Azwir Darmasto, Bonifatius Desmiyawati Desmiyawati, Desmiyawati Devi Safitri Djamil, Sri Hayati Elfi Ilham Enni Savitri Febri Yanti Fiddin, Fachroh Fristy, Anne Monika Handayani, Silvi Hardi Hardi, Hardi Has, Fandri Riomanugusta Hazrita, Fadilah Hendra Mizkan, Hendra Indah Sri Maharani, Indah Sri Indra Permana, Indra Lara, Rahmi Mela, Nanda Fito Novita Indrawati Novita, Elva Chelia Nur Azlina Nurrahma Dewi, Nurrahma Pipin Kurnia Putrayuda, T. Fahrurriza Rahman, Aulia Rayendra Rasuli, M. Restu Agusti Ria Nelly Sari Risman Risman Sera, Pinta Nopetri Sheba, Reynelda Suherwan, Suherwan Suwarno Suwarno Teddy Haryadi Triyani, Oetary Tussakdiah, Halimah Vince Ratnawati Yulia Efni Zulbahridar Zulbahridar, Zulbahridar ZULKARNAIN ZULKARNAIN