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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 RASIO LIKUIDITAS, RASIO RENTABILITAS DAN RASIO SOLVABILITAS TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR TERGOLONG RAWAN PENCEMARAN DI BURSA EFEK INDONESIA TAHUN 2009 – 2013) Lara, Rahmi; Kamaliah, Kamaliah; Desmiyawati, Desmiyawati
Jurnal Ekonomi Vol 23, No 4 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.077 KB) | DOI: 10.31258/je.23.4.p.49-71

Abstract

Based on the description of the background of the problem, then that becomes aproblem in this research is how the simultaneous and partial effect betweencurrent ratio, Return on Assets and Debt to Equity Ratio Disclosure Of CorporateValues with Corporate Social Responsibility and Good Corporate Governance Asa moderating variable in the Manufacturing Company category in Prone topollution in the Indonesia Stock Exchange Year 2009 to 2013.The study population was all companies listed on the Jakarta Stock Exchange andclassified in an industry vulnerable to environmental pollution. Based on thepriority, then the company is classified as pollution-prone sectors: (1) Mining, (2)and Chemical Industry Association, (3) Automotive, and (4) Textiles. Based on theindustrial sector, the company acquired as many as 193 companies. Forsampling, the criteria used. Based on these criteria, then obtained a sample of 34companies manufacturing environments prone between the period 2009-2013.From the results of the partial test of the value of the company ROE known thatROE has no effect on the value of the company. These results support the researchconducted by Herdiana (2003), Wibowo (2005), Saso and Wulandari (2006) thatthere is no influence between ROE and the value of the company. From the testresults it is known that the disclosure of CSR does not affect the relationshipbetween financial performance and corporate value. These results support theresearch Hidayat (2010). In theory, the disclosure of CSR should be aconsideration of the investor before investing, because it contains socialinformation that has been done by the company. ROE and KM interactionvariables have an inverse relationship.The survey results revealed that as the increase in KM, then the relationship ROEand Tobins will decrease. It supports research Demsetz (1983), Fama and Jensen(1983) showed that in a certain stage, the level of managerial ownership is notalways positively linearly related loss of credit for the value of the company.
THE EFFECT OF BUDGETARY GOAL CHARACTERISTICS ON THE EFFECTIVENESS OF BUDGET CONTROL: WITH KNOWLEDGE OF BUDGETARY AGENCY - DPRD ABOUT BUDGET AS MODERATING VARIABLE (EMPIRICAL STUDY AT REGENCY / MUNICIPALITY OF RIAU Sheba, Reynelda; Kamaliah, Kamaliah; Agusti, Restu
Jurnal Ekonomi Vol 26, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.602 KB) | DOI: 10.31258/je.26.1.p.76-93

Abstract

The purpose of this study is to examine the effect of the characteristics of budget objectives: budgetary participation, clarity of budget objectives, budgetary feedback, budget evaluation and budget objective difficulties on the effectiveness of budgetary oversight with knowledge of budget bodies - DPRD as moderating variables.This research is based on a sample of budget body which is a member of council residing in Regency / City DPRD during 2014-2019 period. The method of analysis used in this research is with Simple Linear Regression Analysis model and Moderate Regression Analysis (MRA) by using SPSS 20.00.The results of this study indicate that: 1) budget participation affects the effectiveness of budgetary oversight; 2) budget goal clarity affect the effectiveness of budgetary oversight; 3) budgeting feedback affects the effectiveness of budgetary oversight; 4) budgeting evaluation affects the effectiveness of budgetary oversight; 5) budgeting goal difficulty affect the effectiveness of budgetary oversight; 6) The variable of budget knowledge influences in increasing the relationship of budgetary participation, budget goal clarity, budgeting feedback, budgeting evaluation, budgeting goal difficulty to the effectiveness of budgetary oversight.
PENGARUH PEMAHAMAN SISTEM AKUNTANSI DAN PENGELOLAAN KEUANGAN NEGARA TERHADAP KINERJA SATUAN KERJA UNIVERSITAS RIAU Djamil, Sri Hayati; Kamaliah, Kamaliah; Rasuli, M.
Jurnal Ekonomi Vol 25, No 4 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.495 KB) | DOI: 10.31258/je.25.4.p.86

Abstract

Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empirisbahwa apakah ada pengaruh pemahaman sistem akuntansi dan pengelolaan keuangan negara terhada kinerja satuan kerja Universitas Riau. Populasi pada penelitian ini adalah seluruh seluruh Kabag, Kasubag bendahara serta staf yang berada di lingkungan Universitas Riau yang berkaitan langsung dengan pelaksanaan system akuntansi dan pengelolaan keuangan negara di lingkungan satuan kerja Universitas Riau. Pengumpulan data dilakukan dengan cara memberikan langsung oleh penulis. Sedangkan pengujian data dilakukan dengan uji reliabilitas dan uji validitas data. Sedangkan uji asumsi klasik yang digunakan adalah uji multikolinieritas, uji heteroskedastisitas dan uji normalitas. Dan untuk pengujian hipotesis penulis lakukan dengan analisis regresi bergandaHasil penelitian menunjukkan bahwa secara simultan dan parsial nahwa pemahaman sistem akuntansi dan pengelolaan keuangan negara berpengaruh terhadap kinerja satuan kerja Universitas Riau.
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN DAN KEPUTUSAN KEUANGAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BEI Fristy, Anne Monika; Kamaliah, Kamaliah; Ratnawati, Vince
Jurnal Ekonomi Vol 23, No 1 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (413.558 KB) | DOI: 10.31258/je.23.1.p.%p

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh struktur kepemilikan dan keputusan keuangan yang meliputi: keputusan investasi, keputusan pendanaan, dan kebijakan dividen terhadap nilai perusahaan. data-data yang digunakan adalah data historis dan data-data keuangan berupa laporan keuangan perusahaan go public di bursa efek indonesia (bei). Penelitian ini menggunakan populasi seluruh perusahaan yang terdaftar di bursa efek indonesia periode tahun 2011 sampai dengan tahun 2012. dari populasi tersebut didapat sampel sebanyak 102 perusahaan dengan menggunakan analisis path. Hasil penelitian ini menunjukkan bahwa kepemilikan manajerial berpengaruh positif namun tidak signifikan terhadap keputusan pendanaan dan kebijakan deviden, kepemilikan manajerial berpengaruh negative namun tidak signifikan terhadap keputusan investasi, kepemilikan institusional berpengaruh negative namun tidak signifikan terhadap keputusan pendanaan dan kebijakan deviden, kepemilikan institusional berpengaruh positif namun tidak signifikan terhadap keputusan investasi, keputusan pendanaan berpengaruh positif namun tidak signifikan terhadap nilai perusahaan, keputusan investasi berpengaruh negative namun tidak signifikan terhadap nilai perusahaan, kebijakan deviden berpengaruh positif dan signifikan terhadap nilai perusahaan, kepemilikan manajerial pengaruh negatif dan signifikan terhadap nilai perusahaan, kepemilikan institusional pengaruh positif dan signifikan terhadap nilai perusahaan.
ANALISIS BIAYA DENGAN MENGUNAKAN TIME DRIVEN AKTIVITY BASED COSTING SYISTEM (TDABC) SEBAGAI DASAR PENENTUAN BIAYA PER MAHASISWA (UNIT COST) : STUDI KASUS UNIVERSITAS PASIR PENGARAIAN Zulkarnain, Zulkarnain; Sari, Ria Nelly; Kamaliah, Kamaliah
Jurnal Ekonomi Vol 26, No 3 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1229.228 KB) | DOI: 10.31258/je.26.3.p.65-83

Abstract

Universitas Pasir Pengaraian (UPP) memiliki 7 Fakultas dan 15 Program Studi. Pendapatan utama UPP berasal dari sumbangan mahasiswa (SPP). Untuk itu perlu adanya perhitungan yang akurat dalam menentukan biaya per unit mahasiswa sehingga dari sumbangan mahasiswa tersebut dapat menutupi biaya operasional.  Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis biaya untuk menetapkan besarnya unit cost per mahasiswa pada masing-masing program studi yaitu Program Studi Pendidikan Matematika, Pendidikan Olahraga dan Kesehatan, Teknik Sipil, Teknik Mesin, Agroteknologi dan Agribisnis yang harus dibayar mahasiswa pada setiap semesternya. Penilitian ini menggunakan metode kualitatif dengan menggunakan data seluruh biaya-biaya UPP pada tahun 2016. Analisis biaya dilakukan dengan menggunakan pendekatan Time Driven Activity Based Costing System (TDABC). Hasil penelitian ini menunjukkan biaya kuliah per mahasiswa pada masing-masing Program Studi terlihat berbeda, Program Studi MTK Rp.2.904.105, PORKES Rp.2.899.954, Agribisnis Rp.3.970.346, Agroteknologi Rp.5.919.633, Teknik Sipil Rp.5.164.530, Teknik Mesin Rp.5.631.767 perbedaan ini disebabkan karena aktivitas proses pembelajaran pada masing-masing program studi yang terlihat berbeda sehingga menyebabkan biaya yang dikonsumsinya berbeda.
Pengaruh Good Corporate Governance terhadap Kecurangan Laporan Keuangan dengan Manajemen Laba sebagai Variabel Moderating Triyani, Oetary; Kamaliah, Kamaliah; Azwir, Azwir
Jurnal Ekonomi Vol 27, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.012 KB) | DOI: 10.31258/je.27.1.p.27-36

Abstract

This study aimed to determine: (1) the influence of Independent Commisioner on Fraudulent Financial Statement, (2) the influence of Audit Committee on Fraudulent Financial Statement, (3) the influence of Managerial Ownership on Fraudulent Financial Statement, (4) the influence of Institusional Ownership on Fraudulent Financial Statement, (5) the influence of Independent Commisioner, Audit Commitee, Managerial Ownership and Institusional Ownership on Fraudulent Financial Statement with earnings management as moderating variable. Population used in this study is manufacture company listed on BEI. The samples used purposive sampling, because observations obtained this study 132 (3 years. Data Analysis conducted by SPSS version 21.0. The result of this study is Independent Commisioner, Audit Commitee, Managerial Ownership and Institusional Ownership have influence to Fraudulent Financial Statement but not signifficant and Earnings Management become moderating variable between the Independent Commisioner, Audit Commitee, Managerial Ownership and Institusional Owenership to Fraudulent Financial Statements, but not signifikan too.
PENGARUH KOMPETENSI, INDEPENDENSI DAN PROFESIONALISME TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT PROVINSI RIAU Handayani, Silvi; Kamaliah, Kamaliah; Rasuli, M.
Jurnal Ekonomi Vol 22, No 4 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.405 KB) | DOI: 10.31258/je.22.4.p.1-14

Abstract

This study aims to test the Influence of Competence, Independence and Professionalism on Audit Quality Inspectorate officers of Riau Province. The sampling method using a census because the total population is less than 100.The author conducted research through questionnaires that are sent to respondances. Author used Multiple regretion methode in analysing the data, which its independent variables are competence (X1), independence (X2) and profesionalism (X3), thus its dependent variable is audit quality (Y). Multiple regretion model was tested which coefficient of determination (R2), F test and t test and the data is processed with the statistical program SPSS 17.00.Based on research found that tvalue for every variables X1, X2 and X3 are 9.101, 2.306, and 1.691 with ttable is 2,024, its show that tvalue more than ttable in term of competence and independence, whereas professionalism show that tvalue less than ttable. These values show that competence and independence variables have significant influences to quality of audit of Inspectorate officers Riau Province. Whereas professionalism variable does not have significant influence to quality of audit of Inspectorate officers Riau Province. Therefore, based on the research R value is 0,836 with adjusted R2 is 0,676. Value of the coefficient of determination indicates that the competence, independence, and professionalism contribute to the dependent variable (quality audit) of 67,6%, while the remaining 32,4% are influenced by other outside factor model
Pengaruh Tata Kelola Perusahaan, Modal Intelektual dan Pengungkapan Laporan Keberlanjutan terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Mediasi (Studi pada Perusahaan yang Terdaftar di LQ 45 Periode 2014-2017) Dewi, Nurrahma; Kamaliah, Kamaliah; Silfi, Alfiati
Jurnal Ekonomi Vol 27, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.712 KB) | DOI: 10.31258/je.27.2.p.190-204

Abstract

This purpose of this research is to test the influence of corporate governance which proxied by institutional ownership, audit commitee and independent commissioner board, intellectual capital and sustainability report disclosure on firm value with financial performance as mediating variable. The population are 45 companies listed on LQ 45 index during 2014-2017. The sampling method is purposive samping, so that obtained about 18 companies a sample. This research uses secondary data obtained in the form of annual reports and sustainability reports. Data analysis technique in this research uses path analysis with SPSS IBM 25.The result of hypothesis testing found that institutional ownership and sustainability report have an effect on firm value, while audit commitee, independent commissioner and intellectual capital have no effect on firm value. Financial performance ia able to mediate audit commitee, independent commissioner, intellectual capital and sustainability report on firm value. Meanwhile, financial performance is unable to mediate institutional ownership and firm value. The results of this research found that corporate governance which proxied by institutional ownership, audit commitee and independent commissioner board, intellectual capital and sustainability report disclosure effect on firm value about 54,5%. While the remaining are influenced by other variables.
Effects of Moderation Training on Financial Report Preparation, HR Quality, SAK EMKM Implementation and Financial Reporting Has, Fandri Riomanugusta; Kamaliah, Kamaliah; Azlina, Nur
The International Journal of Business Review (The Jobs Review) Vol 3, No 2 (2020): The International Journal of Business Review. December 2020
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v3i2.30077

Abstract

This study aims to examine the effect of the quality of human resources and the implementation of SAK EMKM on MSME financial reporting by training in preparing financial statements as a moderating variable. The population in this study were all MSMEs in Bengkalis Regency and the sample in this study amounted to 110 MSMEs. The sampling method uses incidental sampling. Data analysis methods used in this study are multiple regression analysis and MRA using SPSS version 25.0. The results of this study indicate that the quality of human resources and the implementation of SAK EMKM affect the financial reporting of MSMEs. Then the training on the preparation of financial statements moderates the relationship between the quality of human resources and the implementation of SAK EMKM towards MSME financial reporting
Peningkatan Kinerja Guru dalam Melaksanakan Penilaian Otentik Kurikulum 2013 melalui Kegiatan Supervisi Akademik di SD Negeri 188/IX Tanjung Baru Kamaliah, Kamaliah
Jurnal Pendidikan Tambusai Vol. 6 No. 1 (2022): April 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (599.52 KB)

Abstract

Penelitian ini bertujuan untuk mengungkapkan informasi dan membahas tentang Peningkatan Kinerja Guru Dalam Melaksanakan Penilaian Otentik kurikulum 2013 Melalui Kegiatan Supervisi Akademik di SD Negeri 188/IX Tanjung Baru. Penelitian ini termasuk dalam jenis penelitian tindakan sekolah (PTS). Penelitian ini dilaksanakan di Penelitian ini dilaksanakan di SD Negeri 188/IX Tanjung Baru. Waktu penelitian ini dilaksanakan pada semester genap tahun pelajaran 2020 - 2021, yang dimulai pada bulan Januari 2021. Subjek dalam penelitian ini adalah Guru SD Negeri 188/IX Tanjung Baru yang berjumlah 7 orang. Prosedur penelitian terdiri dari dua siklus dengan empat tahap peneletian mulai dari perencanaan, pelaksanaan, observasi dan refleksi. Pengumpulan data dalam penelitian ini dilakukan dengan menggunakan l instrumen observasi pengamatan, Catatan Lapangan bersifat positif maupun negatif serta data instrumen telaah dan observasi proses pembelajaran guru dalam merancang proses pembelajaran. Data dianalisis dengan menggunakan rumus persentase.Hasil penelitian ini menunjukkan bahwa melalui supervisi akademik dapat meningkatkan kinerja guru dalam melaksanakan penilaian otentik kurikulum 2013 yang ditandai dengan meningkatnya penilaian hasil belajar mulai dari pra siklus, siklus I dan siklus II.
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