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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 11, No 1 (2019)" : 7 Documents clear

PENGARUH SUMBER DAYA MANUSIA, KETERSEDIAAN INFRASTRUKTUR, KOMITMEN PIMPINAN, DAN KETELADANAN PIMPINAN TERHADAP TINGKAT MATURITAS SISTEM PENGENDALIAN INTERN PEMERINTAH (STUDI PADA PEMERINTAH DAERAH KABUPATEN INDRAGIRI HULU) Suryatin Suryatin; Rita Anugerah; Novita Indrawati
PEKBIS Vol 11, No 1 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to know and analyze the effect of human resources, the availabilityof infrastructure, the leader’s commitment and the exemplary of leader on MaturityLevel of SPIP of local government of Indragiri Hulu regency. To test thehypothesized, the Structural Equation Modeling (SEM) analysis is applied toquestionnaire survey data from 184 respondents of Local Government of IndragiriHulu Regency. As hypothesized the human resources, Commitment and exemplaryHof leader effect to maturity level of SPIP. However this study failed to show theeffect of availability of infrastructure on maturity level of SPIP

ANALISIS BREAK EVEN POINT SEBAGAI PERENCANAAN LABA USAHA KELOMPOK TANI SARI BUAH DI KELURAHAN LEMBAH SARI KECAMATAN RUMBAI PESISIR Ritawiyati Ritawiyati; Sri Maryanti; Muhammad Thamrin
PEKBIS Vol 11, No 1 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The Aneka Rasa Krupuk effort of Sari buah group is a farmer group businesslocated in the Lembah Sari area of Rumbai Peisisir District, which all membersconsist of housewives who make home-based business such as snack making. Saribuah Farmer Group is chaired by Mrs. Sutarti who makes processed sweet potatocrackers and banana crackers, the processed can only be marketed or based onone's order. In the way of farmers group effort conventionally and manually, startingfrom production process until its sale. Every day the farmer group always produce inlarge quantity but, in the planning of sale not yet arranged well and not yet havegood profit plan, this is found at the time of preliminary survey, hence the requiredanalysis of Break Even Point. Break even point analysis is a matter of concern incompany management as it is part of cost analysis. Sales volume, profit. Thepurpose of research to know the break even point as profit planning, while the typeand source of data using secondary data, secondary data can be obtained from therecord of costs, sales, through documents owned by farmer group sari buah. Metoderesearch with the method of calculating break even point in mathematically usingboth units in Rupiah and in Units. Based on data analysis conducted at farmer groupSari buah of Lembah sari sub district of Rumbai Pesisir, hence the conclusion thatdetermining break Eve Point (BEP) for every company, including small industry isone of the planning that need to be done by business owner. to achieve a breakeven point of sale in rupiah production of krupuk group of sari buah farmers must beable to sell the same product with Rp. 19,647,000 in each month or more of the sale.And to reach a unit that can be sold to cracker yam group sari buah farms do notsuffer losses, it must be able to sell 767 kg in each month.

Analisis Pengaruh Good Corporate Governance, Corporate Social Responsibility dan Ukuran Perusahaan Terhadap Nilai Perusahaan (Studi Pada Perusahaan Perbankan Di Bursa Efek Indonesia) Musfialdy Musfialdy
PEKBIS Vol 11, No 1 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The aim of this research is to analysis the effect of Good Corporate Governance,Corporate Social Responsibility and Firm Size toward Firm Value in Indonesia StockExchange Period 2013-2015. Population on this research includes bankingcompanies in Indonesia Stock Exchange Period 2013-2015. This research usedpurposived sampling as its sampling techniques. This research used secondarydata. Data collection technique of this research used was documentation method.Analysis method that used of this research was multiple regression analysis. Basedon the hypothesis testings, this research concludes: 1) Managerial ownership has nosignificant effect on Firm Value. This indicates that the growth of the number ofshares owned by the management company have no significant impact on the Firm.2) Corporate social responsibility has no significant effect on Corporate Value. Thisindicates that aspects of CSR activities have no significant impact on the FirmValue. 3) Firm size has a significant negative effect on Corporate Value. Thisindicates that the growth of total assets owned by the company has a verysignificant impact on the high value of the company in the eyes of investors.

PERAN INSPEKTORAT KABUPATEN : HARAPAN DAN TANTANGAN (Studi Kualitatif Pada Inspektorat Pemerintah Kabupaten Kepulauan Meranti) Tyara Miranda; Amir Hasan; M. Rasuli
PEKBIS Vol 11, No 1 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The objective of this study is to evaluate the role of the Inspectorate of KabupatenKepulauan Meranti as an internal watchdog of government officials and know theexpectations and challenges for APIP in the future. The type of research used in thisstudy is qualitative research with grounded theory approach. The data used in thisstudy include primary data and secondary data, such are observation, in-depthinterview, literature study and documentation. The result of the research shows thatthe role of Inspectorate of Kabupaten Kepulauan Meranti as an internal supervisoryapparatus of government has been run well although not yet optimal because thereare some obstacles such as limited number of human resources, budgetrationalization and inadequate facilities and infrastructures. Nevertheless, the resultsof internal control conducted by the Inspectorate of Kabupaten Kepulauan Merantihave been reliable and utilized by stakeholders. Expectations for APIP in the futureare the increasing number of professional human resources, the increasing ofincome allowance, adequate facilities and infrastructure, the increasing of APIP staffcompetence, budget availability, leadership commitment, APIP become the third lineof defenses, clarity of roles, institutional improvement, synergy between BPKP andthe inspectorate, the existence of performance measurement systems, and theemergence of positive public participation. The challenges for APIP in the future areto balance the role of assurance and consulting, utilization of information technology,finding a way how to recover losses, follow up potential losses, improveprofessionalism and integrity, reliable reports, maintain the quality of governance,expanding knowledge, optimize the supervision of five prone areas corruption,providing recommendations that have a deterrent effect, breaking the 'lame'inspectorate stigma and increasing APIP's capability to level 5.

PENGARUH INDEPENDENSI, MOTIVASI, KOMITMEN ORGANISASI, PENGALAMAN, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PERWAKILAN PROVINSI RIAU Ferby Mutia Edwy; Amir Hasan; Kamaliah Kamaliah
PEKBIS Vol 11, No 1 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aimed to determine: (1) the influence of independence on auditor’sperformance at BPKP of Riau Province, (2) the influence of motivation on auditor’sperformance at BPKP of Riau Province, (3) the influence of organizationalcommitment on auditor’s performance at BPKP of Riau Province, (4) the influence ofexperience on auditor’s performance at BPKP of Riau Province, (5) the influence ofleadership style on auditor’s performance at BPKP of Riau Province. Therespondents are auditors who work at BPKP of Riau Province. The samples usedcensus method, and the whole was used as the samples. Data was collected byquestionnaire delivered directly. 99 questionnaire was distributed, but only 82questionnaire were returned. The hypothesis was tested by using multiple linearregression analysis with a SPSS (Statistical Package for Social Science) softwareprogram. The result showed that: 1) independence has significant influence onauditor’s performance, 2) motivation has significant influence on auditor’sperformance, 3) organizational commitment has significant influence on auditor’sperformance, 4) experience has significant influence on auditor’s performance, 5)leadership style has significant influence on auditor’s performance. The coefficient ofdetermination shows that the effect of independence, motivation, organizationalcommitment, experience and leadership style on auditor’s performance amounted to60%.

TRANSFER PRICING SCHEME AS A TOOL FOR TAX AVOIDANCE AT MULTINATIONAL COMPANY IN INDONESIA Peace Kanne Natalia; Ria Nelly Sari; Vince Ratnawati
PEKBIS Vol 11, No 1 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The focus of this study are the practices of tax avoidance through transfer pricingschemes undertaken by multinational companies in Indonesia. In addition, this studyalso explore the preventing program taken by government of Indonesia in order toreduce tax avoidance practices. This is a qualitative study with in depth interviewsas a technique to collect the data. The key informants for this study are governmentofficial from Directorate General of Taxes (DGT), academicians and tax consultant.The results revealed that multinational company in Indonesia practice some taxavoidance scheme such as overstates costs, understates sales, intangible property,contractual agreements, and also uses the services of tax consultants to utilizeexisting loopholes. This study suggest that the government of Indonesia should bemore proactive in assuring that exchanging information with other countries is runeffectively, so that the purpose of OECD which is to minimize or even to prevent taxavoidance practices will occur. Beside that government of Indonesia also need tostrengthen the regulation related with transfer pricing practices. In accordance withthe suggestion above, government of Indonesia also need to practice the goodhuman resources management system, so that every tax government official isposition in a proper job. With the good human resources management system it willcause the practice of reward and punishment. The exchange of information has asignificant role especially for tax payers database. The database can be expandaccess to data and information about tax payers.

PENGARUH LOCUS OF CONTROL EKSTERNAL, KOMITMEN ORGANISASI, KESADARAN ETIS TERHADAP INTENSI MELAKUKAN WHISTLEBLOWING (Studi Empiris pada Bank Perkreditan Rakyat di Provinsi Riau) Ade Kurniati; Rita Anugerah; Novita Indrawati
PEKBIS Vol 11, No 1 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to determine the cause of whistleblowing intention. By using thetheory of planned behavior, this study specifically investigated the impact of locus ofcontrol, organizational commitment, and ethical awareness toward intention towhistleblowing. The study used survey questionnaires from 79 employees at 35Rural Banks (Local Banks) in Riau Province. Furthermore, Partial Least Square(PLS) analysis is used to test the research hypothesis. The results revealed thatlocus of control, organizational commitment, and ethical effectiveness had a positiveeffect on the intention to whistleblowing.

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Mifta Rizka

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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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Riau

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Abstract

Abstract

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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