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PEKBIS

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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

Search results for , issue "Vol 10, No 3 (2018)" : 7 Documents clear

MENCIPTAKAN KEUNGGULAN BERSAING USAHA KECIL MENENGAH KULINER KOTA BANDUNG Wa Ode Zusnita Muizu; Anggun Dwi Aprina Guel; Umi Kaltum
PEKBIS Vol 10, No 3 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The growth of the culinary business continues to experience growth. The numbercontinues to increase from year to year. This situation certainly has an increasinglytight competition level. Especially at this time, where the industry has been movingtowards digitalization, which has caused the challenges of business competition andthe workforce to become more dynamic and changing, which causes almost all ofthe work's character to change as well. character and ability to work. This workability is often referred to as competence. In order to survive in a businessenvironment that is full of dynamics, a business actor needs to master many thingsranging from technical skills, decision making, and human skills. Mastery of thesecompetencies is often ignored by business actors, thus affecting the sustainability oftheir business. The purpose of this research is to study and analyze the competitiveadvantage of UKM in Bandung City Culinary through competence. This researchwas conducted on 114 entrepreneurial UKM UKM respondents in the City ofBandung using descriptive survey method using simple regression analysis. Theresults of data processing concluded that the competence had an effect of 69.4% onthe formation of competitive advantage of SMEs in Bandung City Culinary.

FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK ATAS PENGGELAPAN PAJAK Vinna Marthadilova; Vince Ratnawati; Andreas Andreas
PEKBIS Vol 10, No 3 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to analyze the factors influencing the perception of taxpayers on tax evasion with taxation sanctions as a moderating variable. The endogenous variables in this study are the perception of taxpayers on tax evasion and tax morals, while the exogenous variables are tax fairness, tax knowledge, enforcement level, social exchange, and tax sanctions as moderating variable. The population of this study are corporate taxpayer in Pekanbaru. While the sample of this study is a corporate taxpayer registered in Directorate General of Taxes in Pekanbaru are 150 respondents. Data analysis of this study uses Structural Equation Model with warp PLS 5.0. The results showed that tax moral mediates the relationship between fairness to the perception of taxpayers on tax evasion as full mediation, and also tax moral mediates the relationship between the enforcement level to the perception of taxpayers on tax evasion as a partial mediation. However tax moral does not mediate the relationship between tax knowledge to the perception of taxpayers on tax evasion, and also tax moral does not mediate the relationship between social exchange to the perception of taxpayers on tax evasion. On the other hand, tax sanction moderates the relationship of tax moral to the perception of taxpayers on tax evasion

PENGARUH KEJELASAN SASARAN ANGGARAN, KETERLIBATAN KERJA, BUDGET EMPHASIS, PARTISIPASI ANGGARAN, ASIMETRI INFORMASI TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (STUDI PADA OPD PROVINSI RIAU) Wiry Widyawati.S; Kirmizi Kirmizi; Novita Indrawati
PEKBIS Vol 10, No 3 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The purpose of this study was to find out the influence of clarity of budget objectives,job engagement, budget emphasis, budget partisispation, and informationasymmetry on budget slack. And whether organizational commitment can moderatethe relationship between clarity of budget objectives, work engagement, budgetemphasis, participation budget, and information asymmetry. This research wasconducted at 34 OPD of Riau Province Government, each agency was given 5Questionnaires addressed to Echelon II, Echelon III, and Echelon IV, 45 people. Themethod of data collection is to use the questionnaire list. While the method of dataanalysis using multiple analysis and Moderated Regression Analysis (MRA) usingtools SPSS. The results show that budget goal clarity, job involvement, budgetemphasis, budget participation, and information asymmetry influence on budgetslack. then the organizational commitment can strengthen the relationship betweenclarity of budget objectives, work engagement, budget emphasis, participationbudget, and information asymmetry of budget fight.

PENGARUH KUALITAS LABA TERHADAP COST OF EQUITY CAPITAL DENGAN ASIMETRI INFORMASI SEBAGAI INTEGRASI VARIABEL INTERVENING DAN MODERATING (STUDI PADA PERUSAHAAN TERDAFTAR DI BEI PERIODE TAHUN 2007-2016) Hikmah Rizki Lainatus Shifa
PEKBIS Vol 10, No 3 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to determine the direct effect of Profit Quality on Cost Of EquityCapital , the direct influence of Profit Quality on Information Asymmetry, DirectInfluence Asymmetry Information on Cost Of Equity Capital , the influence of ProfitQuality through Information Asymmetry against Cost Of Equity Capital andinfluence moderation Asymmetry Information against the relationship between ProfitQuality and Cost Of Equity Capital in Consumer Goods Industry company listed onBEI period 2007-2016. The study was conducted for 1 month, from April 2018. Theobject of this research is a manufacturing company engaged in the field of consumergoods industry listed on the IDX period 2007-2016 as many as 27 companies. Thedata used are secondary data sourced from the financial statements of issuers ofannual financial reports (annual report) for the period 2007 to 2017 obtained fromthe BEI website. Data analysis techniques use path analysis using Smart-PLSsoftware (Partial Least Square) starting from model measurement (outer model),model structure (inner model) and hypothesis testing. The results of testing the firsthypothesis in this study indicate that the Quality of Profit significantly influence theCost Of Equity Capital. The results of the second hypothesis show that there is nosignificant influence between the Quality of Profit on Information Asymmetry.Because the percentage of magnitude of the effect is only 0.04%. Then the resultsof the third hypothesis Asymmetry Information significant effect on Cost of EquityCapital. The magnitude of the effect is a percentage of 1.23%. Further the fourthhypothesis shows that there is no effect of Profit Quality against Cost of EquityCapital through Information Asymmetry. Because the percentage of magnitude ofthe effect is only 0.01%. As well as the results of the fifth hypothesis concluded thatmoderation interactions Asymmetry Information on the Quality of Profit against CostOf Equity Capital. But the percentage of the magnitude of the effect is only 0.41% soit is not enough role in improving the influence of Profit Quality against Cost ofEquity Capital.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERMINTAAN JASA AUDIT AKUNTAN PUBLIK PADA KOPERASI DI KABUPATEN SIAK Wahyudi Wahab; Amir Hasan; Andreas Andreas
PEKBIS Vol 10, No 3 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to analyze and examine the influence of business volume, liquidityratio, gearing ratio and audit cost to public accountant audit requests oncooperatives in Siak Regency. The population in this study are all cooperativebusiness entities in Siak Regency until 2015. The sample is 71 cooperativesselected based on purposive sampling method. The type of data used is quantitativedata using a secondary source. Data analysis technique used in this research islogistic regression analysis. The results showed that the variable volume of thebusiness influence on the demand for audit services public accountant. While theratio of liquidity ratio, gearing ratio and audit cost does not affect the demand ofaudit services public accountant.

ANALISIS BREAK EVEN POINT SEBAGAI PERENCANAAN LABA USAHA KELOMPOK TANI SARI BUAH KELURAHAN LEMBAH SARI KECAMATAN RUMBAI PESISIR Ritawiyati Ritawiyati; Sri Maryanti; Muhammad Thamrin
PEKBIS Vol 10, No 3 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The purpose of the research is to find out the break even point as profit planning, asfor the type and source of data using secondary data, secondary data can beobtained from records about costs, sales, through documents owned by fruit juicefarmer groups. Mathematically using both units in Rupiah and in Units. Based ondata analysis carried out on fruit juice farmer groups in Lembah sari village, RumbaiPesisir sub-district, the conclusion is that determining break even point (BEP) foreach company, including small industries is one of the plans that need to be done bybusiness owners. to reach the break-even point of sale in rupiah, the production ofsweet potato crackers in the fruit juice farmer group must be able to sell the productof the product equal to Rp. 19,647,000 in each month or more than the sale. And toreach the unit that can be sold so that the sweet potato cracker in the fruit juicegroup does not suffer losses, it must be able to sell 767 kg per month.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK ORANG PRIBADI KPP PRATAMA TAMPAN PEKANBARU) Lastri Lastri; Vince Ratnawati; Novita Indrawati
PEKBIS Vol 10, No 3 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to analyze the effect of system quality, information quality, securityand confidentiality on the taxpayer's personal satisfaction of the users of e-filling fortax reporting, and also want to investigate the moderating role of service quality. Thepopulation in this study are all individual taxpayers who use e-filling system as taxreporting in Tax Office Pratama Tampan Pekanbaru. The sampling technique usedaccidental sampling method which resulted sample of 100 respondents. We usedmultiple linear regression and moderated regression analysis for hypothesis testing.The results showed that security and confidentiality did not affect taxpayersatisfaction, while system quality, information quality have significant effect ontaxpayer satisfaction. We also found that the service quality moderates the effect ofquality system, information quality, security and confidentiality on taxpayersatisfaction.

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Contact Name
Mifta Rizka

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mifta.rizka@lecturer.unri.ac.id

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+6282173129252

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pekbis@ejournal.unri.ac.id

Editorial Address
Prodi Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Universitas Riau Jl. Binawidya KM.12,5 Simpang Baru Pekanbaru 28694

Location
Kota pekanbaru,

Riau

INDONESIA

Abstract

Abstract

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Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Mifta Rizka

Contact Email mifta.rizka@lecturer.unri.ac.id

Phone +6282173129252

Journal Mail Official pekbis@ejournal.unri.ac.id

Editorial Address Prodi Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Universitas Riau Jl. Binawidya KM.12,5 Simpang Baru Pekanbaru 28694

Location Kota pekanbaru, Riau INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Mifta Rizka

Contact Email
mifta.rizka@lecturer.unri.ac.id

Phone
+6282173129252

Journal Mail Official
pekbis@ejournal.unri.ac.id

Editorial Address
Prodi Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Universitas Riau Jl. Binawidya KM.12,5 Simpang Baru Pekanbaru 28694

Location
Kota pekanbaru,

Riau

INDONESIA