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Jurnal Ekonomi KIAT
Published by Universitas Islam Riau
ISSN : 14103834     EISSN : 25977393     DOI : 10.25299
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice
Journal Ekonomi KIAT is a scientific journal published by the Faculty of Economics and Business, Universitas Islam Riau. The purpose of Jurnal Ekonomi Kiat is to disseminate the results of research, study, and development in the fields of economics and finance, in particular in the fields of accounting, management, capital markets, business law, taxation, information systems, and other fields of economics and finance. The focus and scope of this journal are subjected to the area of economics and finance in particular in the fields of accounting, management, capital markets, business law, taxation, information systems, and other fields of economics and finance. Jurnal Ekonomi KIAT invites papers on a wide range of topics, including the following (but not limited on these topics area) : Accounting Business Management Capital market Business Law Taxation Information System
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
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Search results for , issue "Vol. 27 No. 1 (2016): Juni 2016" : 8 Documents clear
Pengaruh Disiplin Kerja Terhadap Kinerja Aparatur Sipil Negara (ASN) Dinas Pendidikan Dan Kebudayaan Kabupaten Kampar Sri Indrastuti; Lilis Suryani; Radiyah
Jurnal Ekonomi KIAT Vol. 27 No. 1 (2016): Juni 2016
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2016.vol26(1).3017

Abstract

Apparatus State Civil Servants as a key element of human resources of the state apparatus have a role in determining the success of govermance and development. The figure employee Apparatus State Civil.which is able to play that role in this research is a Civil Servant who has competence indicated from the discipline that high, good performance and the attitudes and behavior that are full of loyalty and obedience to the state, morals and mentality good, professional, aware of its responsibilities as a public servant as well as capable of being the glue of national unity. This study aims to identify and analyze the discipline of work and performance of Civil Servants in the Education and Culture Kampar District and determine the effect of labor discipline on the performance of the Civil Service in the Department of Education and Culture of Kampar District. This type of research is descriptive research with quantitative methods. Respondents in was a Civil Servant in the Department of Education and Culture of Kampar District and key informants in this study consists of the Head of Department, Head of Public and Civil, Head of Basic Education and the Head of the Basic Education Curriculum. Data collected by observation, questionnaires and interviews with key informants. To see the effect of labor discipline on the performance of the Civil Service at the Department of Education and Culture of Kampar District used statistical analysis. Based on the survey results revealed that the discipline of work and performance of Civil Servants in the Education and Culture Kampar District is considered to be good. Analysis with SPSS showed that the Disciplinary Work has a strong connection to the Civil Service Performance. Labor discipline positive effect on performance Civil Servants, so any improvement to the discipline of work, it will be able to improve the performance of Civil Servants in the Education and Culture Kampar District.
Pengaruh Pengeluaran Pemerintah dan Jumlah Uang Beredar Terhadap Pertumbuhan Ekonomi Indonesia Muhammad Nur; Novri Naldi
Jurnal Ekonomi KIAT Vol. 27 No. 1 (2016): Juni 2016
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2016.vol26(1).3018

Abstract

Pengeluaran pemerintah dan jumlah uang beredar secara simultan (bersama-sama) berpengaruh signifikan terhadap pertumbuhan ekonomi Indonesia periode 1999-2010. Hasil analisis menunjukkan bahwa variabel-variabel yang diteliti memberikan pengaruh yang nyata terhadap pertumbuhan ekonomi Indonesia periode 1999-2010. Belanja pemerintah berpengaruh positif dan signifikan secara parsial terhadap pertumbuhan ekonomi Indonesia periode 1999-2010. Hasil penelitian ini menyatakan bahwa pengeluaran pemerintah secara signifikan atau signifikan parsial terhadap total impor Indonesia periode 1989-2007 mendukung teori yang dikemukakan sebelumnya oleh John Maynard Keynes bahwa besar kecilnya impor lebih dipengaruhi oleh pendapatan negara. Artinya realisasi impor berkaitan langsung dengan kemampuannya membiayai impor. Analisis penelitian ini menyimpulkan bahwa semakin besar pendapatan nasional suatu negara, maka semakin besar tinggi tingkat impor. Government spending and the money supply simultaneously (together) significantly affect the economic growth of Indonesia period 1999-2010. The results of this analysis showed that the variables under study do give a real impact on economic growth in Indonesia period 1999-2010. Government spending is a positive and significant effect partially on the economic growth of Indonesia period 1999-2010. The results of this study state that government spending significantly or significantly partial to total imports of Indonesia period 1989-2007 to support the theory presented earlier by John Maynard Keynes that the size of imports is more influenced by the country's income. That is the realization of imports directly related to its ability to finance imports. The analysis of this study concluded that the greater a country's national income, the greater the imports.
Pengaruh Penyajian Laporan Keuangan Daerah, Sumber Daya Manusia (SDM), Pengendalian Internal dan Aksesibilitas terhadap Penggunaan Laporan Keuangan Daerah Pada SKPD di Kabupaten Indragiri Hulu Siska; Desi Ratna Sari
Jurnal Ekonomi KIAT Vol. 27 No. 1 (2016): Juni 2016
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2016.vol26(1).3019

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh penyajian laporan keuangan , kompetensi sumber daya manusia , pengendalian internal dan aksesibilitas terhadap penggunaan laporan keuangan . Objek penelitian ini adalah SKPD di Kabupaten Indragiri Hulu. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial variabel penyajian laporan keuangan, pengendalian internal dan aksesibilitas berpengaruh signifikan terhadap penggunaan laporan keuangan. Sedangkan variabel kompetensi sumber daya manusia tidak berpengaruh signifikan terhadap penggunaan laporan keuangan. Dan pada uji simultan, penyajian laporan keuangan, kompetensi sumber daya manusia, pengendalian internal dan aksesibilitas berpengaruh signifikan terhadap penggunaan laporan keuangan. This research was aimed to examine empirically the effect of the presentation of financial statements, the competence of human resources, internal control, and accessibility to the use of financial statements. The object of this study was SKPD in Indragiri Hulu District. The analytical tool used in this study was multiple linear regression analysis. The results of this study showed that partial presentation of financial statements, internal control, and accessibility variables had a significant effect on the use of financial statements. While competition of human resources variable had no significant effect on the use of financial statements. And in the simultaneous test, presentation of financial statements, the competence of human resources, internal control, and accessibility had a significant effect on the use of financial statements.
Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Pengendalian Intern Akuntansi, Terhadap Keterandalan Pelaporan Keuangan Pemerintah Daerah (Studi Pada SKPD Kabupaten Rokan Hilir) Yusrawati; Nina Cahyanti
Jurnal Ekonomi KIAT Vol. 27 No. 1 (2016): Juni 2016
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2016.vol26(1).3020

Abstract

Akuntabilitas dapat diimplementasikan dalam laporan keuangan pemerintah daerah. Laporan keuangan harus dapat diandalkan agar dapat dipercaya oleh pengguna. Penelitian ini bertujuan untuk mengetahui pengaruh kapasitas sumber daya manusia, pemanfaatan teknologi informasi, dan pengendalian intern akuntansi terhadap keandalan pelaporan keuangan pemerintah Kabupaten Rokan Hilir. Populasi dalam penelitian ini adalah biro dinas yang terdiri dari 30 SKPD di Kabupaten Rokan Hilir. Setiap instansi dan biro menyelesaikan 3 pertanyaan. Analisis data menggunakan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa variabel kapasitas sumber daya manusia, penggunaan teknologi informasi, dan pengendalian intern akuntansi berpengaruh terhadap keandalan pelaporan keuangan pemerintah. Accountability can be implemented in regional government financial statements. The financial statements must be reliable in order to be trusted by users. The aim of this research is to know the influence of human resource capacity, the usage of information technology, and accounting internal control on the reliability of the government financial reporting of Kabupaten Rokan Hilir. The population of this research is agencies bureaus consists of 30 SKPD in Kabupaten Rokan Hilir. Each agency and bureaus completed 3 questions. The data are analyzed using multiple linear regression. The result of this research indicated that the human resource capacity, the usage of information technology, and accounting internal control variables have an influence on reliable government financial reporting.
Analisis Kualitas Pelayanan Dan Kepuasan Pasien Terhadap Rekomendasi Pelayanan Kesehatan Rawat Jalan Puskesmas di Kota Pekanbaru Syaefulloh
Jurnal Ekonomi KIAT Vol. 27 No. 1 (2016): Juni 2016
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2016.vol26(1).3021

Abstract

Penelitian ini membahas hubungan antara kualitas pelayanan, kepuasan dan rekomendasi pasien rawat jalan di Pukesmas Kota pekanbaru. Secara lebih spesifik tujuan dari penelitian ini adalah 1. Untuk mengetahui pengaruh kualitas pelayanan terhadap tingkat kepuasan pasien rawat jalan di puskesmas kota Pekanbaru. 2. Untuk mengetahui pengaruh tingkat kepuasan pasien terhadap rekomendasi kepada pihak lain untuk memanpaatkan pelayanan kesehatan di puskesmas Kota Pekanbaru. Responden dalam penelitian ini sebanyak 155 orang dengan kriteria memiliki pendidikan minimal SMP dan lebih dari satu kali menjalani rawat jalan di Puskesmas Kota Pekanbaru.Penentuan sampel menggunakan purposive sampling. Penelitian ini menggunakan analisis Structural Equation Modeling (SEM) dengan aplikasi Software Analysis AMOS dan SPSS. Hasil penelitian menunjukan bahwa 1. Kualitas pelayanan berpengaruh positif dan signifikan terhadap kepuasan pasien rawat jalan di Puskesmas Kota Pekanbaru. 2. tujuan berpengaruh positif dan signifikan terhadap rekomendasi pihak lain agar memanfaatkan pelayanan kesehatan di Puskesmas Kota Pekanbaru. Hasil penelitian ini menunjukkan bahwa pihak manajemen yang ada di kota Pekanbaru khususnya untuk keandalan, daya tanggap, jaminan, dan empati tetap menjaga kelima dimensi tersebut memiliki pengaruh yang besar terhadap kepuasan dan rekomendasi yang memegang peranan penting. penting dalam hal pemasaran rawat jalan Puskesmas di Kota Pekanbaru. Implikasi praktis dari hasil penelitian ini adalah dapat digunakan sebagai acuan oleh pihak manajemen puskesmas untuk meningkatkan kinerja pelayanan rawat berdasarkan 31 indikatornya. This study discusses the relationship between service quality, satisfaction, and recommendations for outpatients at Puskesmas Kota Pekanbaru. More specifically, the objectives of this study are 1. To determine the effect of service quality on the satisfaction level of outpatients at the Pekanbaru City Health Center. 2. To determine the effect of the level of patient satisfaction on recommendations to other parties to take advantage of health services at the Pekanbaru City Health Center. Respondents in this study were 155 people with the criteria of having a minimum education of junior high school and undergoing outpatient treatment at the Pekanbaru City Health Center more than once. Determination of the sample using purposive sampling. This study uses Structural Equation Modeling (SEM) analysis with AMOS and SPSS applications. The results showed that 1. Quality of service had a positive and significant effect on outpatient satisfaction at the Pekanbaru City Health Center. 2. Patient satisfaction has a positive and significant effect on recommendations to other parties to take advantage of health services at the Pekanbaru City Health Center. The results of this study provide practical implications that the management of public health centers in the city of Pekanbaru, especially for outpatients, must emphasize more so that reliability, responsiveness, tangibles, assurance, and empathy are maintained because these five dimensions have a great influence on satisfaction and recommendations play a very important role. important in terms of marketing outpatient Puskesmas in Pekanbaru City. The practical implication of the results of this study is that it can be used as a reference by the management of the Puskesmas to improve the performance of the quality of outpatient services based on 31 indicators.
Peran Nazir dalam Mengembangkan Wakaf Produktif Zulfadli Hamzah
Jurnal Ekonomi KIAT Vol. 27 No. 1 (2016): Juni 2016
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2016.vol26(1).3022

Abstract

Wakaf merupakan salah satu instrumen keuangan syariah yang memiliki fungsi penting dalam perkembangan ekonomi syariah, khususnya bagi pembangunan negara-negara muslim termasuk Indonesia. Indonesia sebagai negara muslim terbesar di dunia memiliki potensi besar dalam pengelolaan dana abadi untuk pembangunan seperti halnya negara-negara lain yang telah berhasil mengelola dana abadi mereka secara produktif seperti Mesir, Turki, Bangladesh, Kuwait, dan Pakistan. Keberhasilan pengelolaan dana wakaf tidak lepas dari peran seorang nazir yang mengelola dana wakaf secara optimal. Oleh karena itu, seorang nazir dituntut memiliki kompetensi dan profesional dengan kompetensinya dan memenuhi kriteria tertentu dengan harapan dana wakaf dapat dikelola lebih produktif. Waqf is one of the Islamic financial instruments which have important functions in the development of the Islamic economy, especially for Muslim countries development including Indonesia. Indonesia as the largest Muslim country in the world has great potential in the management of endowment funds for development as well as other countries that have been successful in managing their endowment fund productively such as Egypt, Turkey, Bangladesh, Kuwait, and Pakistan. The success of management endowment funds can not be separated from the role of a nazir who manages endowment funds optimally. Therefore, a nazir is required to be competent and professional with their competency and fulfill certain criteria in the hope the endowment fund can be managed more productively.
Membangun Sinergitas Kecerdasan Intelektual dan Kecerdasan Qalbu Bagi Pemimpin Bangsa: Kepemimpinan Profesional Berkemampuan Inteligensi : Kecerdasan Intelektual, Kecerdasan Emosional dan Kecerdasan Spiritual Sri Indrastuti; Amries Rusli Tanjung; Susie Suryani
Jurnal Ekonomi KIAT Vol. 27 No. 1 (2016): Juni 2016
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2016.vol26(1).3023

Abstract

Setiap manusia ingin mencapai kesuksesan dalam kehidupan maupun kesuksesan dalam pekerjaan secara professional, apakah sebagai manusia secara individu maupun sebagai pemimpin baik pada level lower manajemen, level middle manajemen maupun pada level yang lebih tinggi yaitu level top manajemen. Pada kepemimpinan bangsa terdapat pemimpin ditingkat pusat terdiri dari Pemerintah Pusat dibawah Presiden, pimpinan badan legislative MPR RI, DPR RI, DPD dan anggotanya, pimpinan yudikatif. Begitu pula didaerah gubernur, bupati, walikota, dan DPRD. Kesemuanya itu dihasilkan dalam suatu poses pemilihan umum dan pilkada. Pada pemilihan umum dan pilkada rakyat Indonesia memilih pemimpin untuk bangsa ini yang professional supaya dapat membawa negara dan bangsa untuk maju. Para ahli berpendapat bahwa untuk mencapai kesuksesan tidak lepas dari tingkat intelegensi atau kecerdasan seseorang yang akan dipilih untuk jadi pemimpin. Every human being wants to achieve success in life and success in work professionally, whether as an individual human being or as a leader at the lower management level, middle management level, or at a higher level, namely the top management level. In the leadership of the nation, there are leaders at the central level consisting of the Central Government under the President, the leadership of the legislative body of the MPR RI, DPR RI, DPD, and their members, the judiciary leadership. Likewise in the area of governors, regents, mayors, and DPRD. All of this is produced in a process of the general election and local election. In general elections and local elections, the Indonesian people choose leaders for this nation who are professionals in order to bring the country and nation forward. Experts argue that achieving success cannot be separated from the level of intelligence or intelligence of a person who will be chosen to be a leader.
Analisis Kelompok Referensi dan Nilai Partai Politik Terhadap Brand Personality Dan Citra Kandidat Serta Dampaknya Terhadap Keputusan Masyarakat Dalam Memilih Kepala Daerah Syahdanur
Jurnal Ekonomi KIAT Vol. 27 No. 1 (2016): Juni 2016
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2016.vol26(1).3024

Abstract

Negara Republik Indonesia menganut sistem Presidensil dan dalam penyelenggaraan Pemerintahan Daerah menggunakan asas desentralisasi dan tugas pembantuan. Kedudukan Kepala Daerah dan Wakil Kepala Daerah memegang peran penting dalam menentukan suatu keputusan publik. Agar keputusan publik di dukung oleh masyarakat dan berpihak kepada kepentingan publik maka: 1) Kepala Daerah dan Wakil Kepala Daerah harus dipilih secara langsung oleh rakyat, sehingga Kepala Daerah terpilih memiliki dukungan yang luas dari rakyat, 2) Perumusan kebijakan publik disusun secara partisipatif dan transparan, 3) Memiliki akuntabilitas publik yang jelas, 4) Adanya pengawasan dari masyarakat dan lembaga perwakilan rakyat. Era otonomi daerah pengembangan demokrasi dan partisipasi publik daerah, merupakan konsekuensi yang tidak dapat dihindari. Diharapkan demokrasi di tingkat lokal, mampu menjadi pintu masuk bagi kemajuan daerah, karena dengan adanya pemilihan Kepala Daerah dan Wakil Kepala Daerah secara langsung legitimasi politik Kepala Daerah besar, walaupun demikian tidak berarti Kepala Daerah dapat mengeluarkan kebijakan dan bertindak semaunya.Proses demokrasi di daerah juga diharapkan akan memunculkan partisipasi politik masyarakat lokal yang tinggi dan kritis, juga diharapkan akan muncul civil society yang kuat di daerah. Oleh karena itu, demokrasi yang berjalan dengan baik maka prinsip chek and balance akan otomatis terjadi. Perlu dilakukan dan dijaga oleh semua kompenen di daerah kaitannya dengan demokrasi ini berupa ekses-ekses yang tidak diinginkan. Terjadinya ekses-ekses tersebut bukan demokrasinya yang salah tetapi pada perilaku demokrasi. Oleh karena itu agar proses demokrasi berjalan dengan baik diharapkan penyelenggara Pemilihan Kepala Daerah (Pilkada) tetap selalu berpegang pada peraturan perundang-undangan dan memberlakukan pasangan calon secara adil dan setara. The Republic of Indonesia adheres to a presidential system and in the administration of regional government uses the principles of decentralization and co-administration. The position of the Regional Head and Deputy Regional Head plays an important role in determining a public decision. In order for public decisions to be supported by the community and in favor of the public interest, then: 1) Regional Heads and Deputy Regional Heads must be directly elected by the people so that the elected Regional Head has broad support from the people, 2) Public policy formulation is prepared in a participatory and transparent manner, 3) Have clear public accountability, 4) There is supervision from the community and people's representative institutions. The era of regional autonomy, the development of democracy, and local public participation, is an unavoidable consequence. It is hoped that democracy at the local level will be able to become an entry point for regional progress, because with the direct election of Regional Heads and Deputy Regional Heads the political legitimacy of Regional Heads is great, although this does not mean that Regional Heads can issue policies and act as they please. It is hoped that it will lead to high and critical local community political participation, and it is also hoped that a strong civil society will emerge in the region. Therefore, if democracy is running well, the principle of check and balance will automatically occur. It needs to be carried out and maintained by all components in the region in relation to democracy in the form of unwanted excesses. The occurrence of these excesses is not the fault of democracy but the behavior of democracy. Therefore, in order for the democratic process to run well, it is hoped that the organizers of the Regional Head Election (Pilkada) will always adhere to the laws and regulations and treat pairs of candidates fairly and equally.

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