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Prodi Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Universitas Riau Jl. Binawidya KM.12,5 Simpang Baru Pekanbaru 28694
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PEKBIS
Published by Universitas Riau
ISSN : 20855214     EISSN : -     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education Other
PEKBIS menerbitkan artikel bidang ilmu pendidikan, ekonomi, dan bisnis. dengan sub bidang: Pendidikan ekonomi Manajemen Pendidikan Akuntansi Manajemen Koperasi Usaha Kecil Menengah Manajemen Keuangan Bisnis Kewirausahaan
Arjuna Subject : Ilmu Sosial - Pendidikan
Articles 7 Documents
 1 
Search results for , issue "Vol 10, No 2 (2018)" : 7 Documents clear
STUDI KOMPARASI PEMASARAN KARET SISTEM LELANG DAN KONVENSIONAL DAN KEBERDAYAAN EKONOMI PETANI KARET DI KECAMATAN KUANTAN TENGAH KABUPATEN KUANTAN SINGINGI Yogi Tama Pangestu; Rosnita Rosnita; Roza Yulida
PEKBIS Vol 10, No 2 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.074 KB) | DOI: 10.31258/pekbis.10.2.118 - 131

Abstract

The aims of this research were to study: 1) to identify the rubber marketing ofauction system and conventional in Kuantan Tengah sub-district, 2) to identify theprofile of rubber farmers of auction and conventional system in Kuantan Tengahsub-district; 3) to analyze the rubber marketing of auction system and conventionalin Kuantan Tengah sub- . The sample of farmers in this study amounted to 88people consisting of 29 samples of auction farmers and 59 samples of conventionalfarmers. The results of the study illustrated before the existence of auction marketprice is controlled by large traders (toke). Conventional farmers were dominated byfarmers who had land area under 2 hectares. Profile of rubber farmers using auctionmarketing system that was 100 percent of men productive age of 65.52 percent, theaverage of elementary education, the number of family dependents 0 to 3 withpercentage of 51.72 percent, land ownership of farmers over 2 hectares with apercentage of 58 , 62 percent and 100 percent own ownership status and longexperience of farmers 6-10 years farming with a percentage of 44.83 percent, of 59samples of conventional farmers were men, the age of productive farmers amountedto 43 farmers with a percentage of 72.88 percent, 18 farmers who worked as farmlaborers on the land of others, there was no difference between the average profit ofthe trader (toke), there was a difference between the average marketing costs offarmers, there was a difference between the average marketing margin, there was adifference between the average efficiency marketing.
THE EFFECT OF LITIGATION RISK AND GOOD CORPORATE ON QUALITY OF FINANCIAL STATEMENTS IN BANKING COMPANIES IN INDONESIA STOCK EXCHANGE YEAR 2012-2016 Rahma Purnami; Amir Hasan; M. Rasuli
PEKBIS Vol 10, No 2 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.369 KB) | DOI: 10.31258/pekbis.10.2.132 - 146

Abstract

The purpose of this study is to examine and analyze the effect of litigation risk,institutional ownership, managerial ownership, board of directors, independentcommissioners, and audit committee partially and simultaneously to the quality offinancial statements. The population of this study are all companies engaged inbanking that go public in Indonesia Stock Exchange in 2012 until the year 2016 asmany as 36 companies. Sampling using purposive sampling method. Samples thatmeet the criteria there are 31 companies, the method of data analysis using multiplelinear regression. Test results show that litigation risks, institutional ownership,independent commissioners, and audit committees have a significant influence onthe quality of financial statements. While managerial ownership and board ofdirectors have no significant effect to the quality of financial statements.Simultaneously the risk of litigation, institutional ownership, managerial ownership,board of directors, independent commissioner and audit committee affect the qualityof financial statements can be seen from F count (5.883)> F table (3.172).
PENGARUH FAKTOR PRIBADI DAN KEPUASAN KERJA TERHADAP KINERJA PEGAWAI NEGERI SIPIL Wa Ode Zusnita Muizu; Aji Komarudin
PEKBIS Vol 10, No 2 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (138.11 KB) | DOI: 10.31258/pekbis.10.2.79 - 91

Abstract

The organization is a collection of coordinated individuals in a structure to realizeorganizational goals. Organizational performance can be realized, if all elementswithin the organization are well coordinated and integrated, according to theirfunction and role. One of the determinants of the achievement of organizational workis the realization of employee performance within the organization. Elements thatsupport employee performance improvement in this study are personal factors andjob satisfaction. Pre-survey results show that employee attitudes are still notupholding trust and commitment in performing tasks, the number of public attentionto the ability of employees who are less responsive, and the number of employeesabsent. This study aims to find out (i) to know and analyze: (i) description ofpersonal factors, job satisfaction, and employee performance, Regency / City WestJava Provincial Offices, (ii) personal factors influence and job satisfaction onemployee performance dnas -department at the District Level / City of West JavaProvince, either partially or simultaneously. The research method used is descriptivesurvey and explanatory survey. Hypothesis in this research is tested by usingStructural Equation Model, while for data processing using LISREL 8.72 program.The results of the first hypothesis testing showed that personal factors andemployee satisfaction affect partially and simultaneously on employee performance.Thus, the better the condition of personal factors of employees, employee jobsatisfaction is also increasing, it will be more optimal achievement of performanceemployees of the Office of West Java Province.
ANALISIS PENDAPATAN AGROINDUSTRI TAHU SUMEDANG “STUDI KASUS AGROINDUSTRI TAHU SUMEDANG BAPAK OSMANDRI” DI DESA TANAH MERAH KECAMATAN SIAK HULU KABUPATEN KAMPAR Elly Willy Sidabutar; Ermi Tety; Suardi Tarumun
PEKBIS Vol 10, No 2 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (112.704 KB) | DOI: 10.31258/pekbis.10.2.147 - 157

Abstract

The research is aimed to determine (1) the production and marketing process ofsumedang raw tofu and sumedang fried tofu Mr. Osmandri agroindustry, (2) the totalproduction costs and income of sumedang raw tofu and sumedang fried tofu Mr.Osmandri agroindustry, (3) efficiency and the value added of sumedang raw tofuand sumedang fried tofu Mr. Osmandri agroindustry. The research result shows that(1) the profit of this agroindustry is Rp.27.317.339 in a month, (2) R/C Ratio value ofsumedang raw tofu is 1.46 and sumedang fried tofu is 1.29, the Break Event Pointvalue is obtained when producing 50.439 pcs sumedang raw tofu and selled 13.123pcs sumedang fried tofu, (3) The value added of sumedang raw tofu is Rp.7765/kgwith value added ratio 33,4% and the value added sumedang fried tofu isRp.115,67/pcs with value added ratio 17,4%.
THE EFFECT OF EXPERIENCE AUDIT, AUDITOR’S PROFESSIONALISM AND OBEDIENCE PRESSURE ON AUDIT JUDGMENT WITH TASK COMPLEXITY AS MODERATION (STUDY ON BPK RI RIAU PROVINCE REPRESENTATIVE) Miftarahma Miftarahma; Amir Hasan; Andreas Andreas
PEKBIS Vol 10, No 2 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (106.524 KB) | DOI: 10.31258/pekbis.10.2.92 - 102

Abstract

The objective of this study is to investigate the effect of Experience Audit, Auditor’sProfessionalism and obedience pressure on audit judgment with task complexity asmoderation. The population are auditors on BPK RI Riau Province Representative.Total sampling was used as sampling method, it was obtained 54 auditors assamples. Statical method used to test research hypothesis is using moderatedregression analysis (MRA). The result showed experience audit did not effect onaudit judgment, while auditor’s professionalism have effect on audit judgment andobedience pressure have effect on audit judgment, also found that task complexitydoes not moderates the effect of experience audit on audit judgment, while taskcomplexity moderates the effect of Auditor’s Professionalism on audit judgment andtask complexity moderates the effect of Obedience Pressure on Audit Judgment.
PENGARUH CAPITAL ADEQUACY RATIO, LOAN TO DEPOSIT RATIO, BIAYA OPERASIONAL DAN PENDAPATAN OPERASIONAL, NON PERFORMING LOAN DAN GROSS DOMESTIC PRODUCT TERHADAP RETURN ON ASSET DAN RETURN ON EQUITY (BANK UMUM SWASTA YANG TERDAFTAR DI BURSA EFEK INDONESIA) Liviawati Liviawati; Syafrul Rajab; Gusmarilla Gusmarilla
PEKBIS Vol 10, No 2 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (102.339 KB) | DOI: 10.31258/pekbis.10.2.158 - 166

Abstract

This research was conducted to find out the factors that influence the performancewhere the researches conducted by private commercial banks are included in thetop 15 banks by investment magazine in 2016. The independent variables in thisresearch are CAR, LDR, NPL, BOPO and GDP, whereas the dependent variable isROA. In the research that has been done by researchers, it is found that CAR, LDR,NPL, BOPO and GDP partially have no effect on ROA but simultaneously or withCAR, LDR, NPL, BOPO and GDP have an effect on ROA. In the regression resultsseen the regression equation: Y = -7.978 - 0.002X1 - 0.025X2 - 0.027X3 - 0.076X4 +0.705X5. In the regression equation above shows that the coefficient of CAR, LDR,NPL, BOPO regression is negatively indicated that the influence of the four variablesin opposite direction with Y (ROA). While the coefficient of GDP regression positivesignified that states that the direction of regeneration with ROA.
THE EFFECT OF THE TAXATION SYSTEM, ACCOUNTABILITY AND EXAMINATION RISK TO THE TAXPAYER COMPLIANCE WITH TAXPAYER MORALE AS A MODERATING VARIABLE Lilisen Lilisen; Vince Ratnawati; Novita Indrawati
PEKBIS Vol 10, No 2 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.344 KB) | DOI: 10.31258/pekbis.10.2.103 - 117

Abstract

The objective of this study is to investigate the effect of taxation system,accountability, examination risk on taxpayer compliance, and taxpayer morale as amoderating variable. The population are taxpayers registered as corporatetaxpayers in KPP Pratama Tampan Pekanbaru. The sampling technique usedpurposive sampling method which resulted sample of 99 respondents. We usedmultiple linear regression and moderated regression analysis for hypothesis testing.The results showed that accountability did not affect taxpayer compliance, whiletaxation system and examination risk have significant effect on taxpayer compliance.We also found that taxpayer morale moderates the effect of taxation system andexamination risk on taxpayer compliance. While taxpayer morale does not moderatethe effect of accountability on taxpayer compliance.

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