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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 12, No 2 (2020)" : 7 Documents clear

PENGARUH KEPUASAN KERJA, KOMITMEN ORGANISASI, KOMPETENSI DAN KECERDASAN EMOSIONAL TERHADAP KINERJA PEMERIKSA PAJAK DENGAN KONFLIK PERAN SEBAGAI VARIABEL MODERASI Rilian Pratama; Vince Ratnawati; Nasrizal Nasrizal
PEKBIS Vol 12, No 2 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study has several objectives, first to analyze the effect of job satisfaction on theperformance of tax auditors, second, analyze the influence of organizationalcommitment on the performance of tax auditors, third, analyze the effect ofcompetency on tax audit performance, fourth, analyze the influence of emotionalintelligence on tax audit , to analyze the effect of job satisfaction, organizationalcommitment, competence, emotional intelligence on the performance of tax auditorsafter being moderated by role conflict. Role conflicts are expected to have aninfluence on the performance of tax auditors. The population of this research is 139tax examiners in the Riau Regional Directorate General's Regional Officeenvironment as many as 139 people and the sampling method is saturated samples.Data processed is primary data obtained by processing questionnaire data. Datawere analyzed with the help of the Smart PLS Version 3.2.8 program. The results ofthe study prove that job satisfaction does not affect the performance of the taxexaminer and organizational commitment, competence and emotional intelligencepositively significantly affect the performance of tax examiners. While that roleconflict does not moderate the relationship between job satisfaction, organizationalcommitment, competence and emotional intelligence to the performance of taxauditors.

ANALISIS PENERAPAN INDONESIA CASE BASED GROUPS (INA-CBG’S) DALAM PELAYANAN BADAN PENYELENGGARA JAMINAN SOSIAL (BPJS) KESEHATAN DI RUMAH SAKIT KABUPATEN PELALAWAN Rizky Amalia
PEKBIS Vol 12, No 2 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

There is discrepancy in hospital tariff methods, namely fee for service and BPJSKesehatan tariff method, namely Indonesia Case Based Groups (INA-CBG's) thathave the potential to be beneficial or detrimental to the hospital. This study aims toinvestigate at the factors that influence the difference in tariff. The research methodused was an analytic observational study with a cross sectional approach. The studywas conducted on inpatients in three hospitals in Pelalawan District in 2017. Thesampling technique was consecutive sampling. The analysis model used is amultiple regression analysis model. The results showed that the ward class had asignificant negative influence with the significance value 0.000. The length of stayhas a significant negative influence with the significance value 0.000. The operativeprocedures has a significant negative influence with the significance value 0.000.The severity has a significant positive influence with the with the significance value0.000. The type of hospital has a significant positive influence with the with thesignificance value 0.000.

FAKTOR FAKTOR YANG MEMPENGARUHI KINERJA PEMERIKSA PAJAK Merrisa Susanti; Vince Ratnawati; Nasrizal Nasrizal
PEKBIS Vol 12, No 2 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Performance is the result of work in quality and quantity achieved by an employee incarrying out his duties in accordance with the responsibilities given to him. Improvingperformance Tax auditors are very important in increasing state revenues throughthe taxation sector. This study has several objectives, first to analyze the effect ofprofessionalism on the performance of tax auditors, second, analyze the influence ofself efficacy on the performance of tax auditors, third, analyze the effect of locus ofcontrol on tax audit performance, fourth, analyze the influence of organizationalcommitment on tax audit, to analyze the effect of professionalism, self efficacy, locusof control, organizational commitment on the performance of tax auditors after beingmoderated by role conflict. Role conflicts are expected to have an influence on theperformance of tax auditors. Data obtained from the answers to questionnaires weredistributed to 125 tax auditors in the Riau Regional Directorate General's Tax Office.By using Smart PLS Version 3.2.8, the results show that organizational commitmentdoes not affect the performance of tax auditors and professionalism, self efficacyand locus of control positively significantly affect the performance of tax auditors.While that role conflict does not moderate the relationship between professionalism,self efficacy, locus of control and organizational commitment on the performance oftax auditors.

PENGARUH CLIENT IMPORTANCE, TENURE AUDIT, ROTASI AUDIT DAN FEE AUDIT TERHADAP KUALITAS AUDIT DAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DIBURSA EFEK INDONESIA TAHUN 2013 2017) Wadri Wahyu
PEKBIS Vol 12, No 2 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aimed to determine effect of Client Importance, Audit Tenure, AuditRotation and Audit Fee on Audit Quality with Audit Commitee as a moderatingvariable. The population in this study is a financial companies listed on the indonesiastock exchange 2013 – 2017. The population are 93 companies, this study got 31sample using purposive sampling method. The data used are secondary data andthe method of data analysis using Moderated Regression Analysis (MRA) usingsofware SPSS version 25. The results showed that Client Importance and Audit Feeeffect on Audit Quality. Audit Tenure and Audit Rotation has no effect on AuditQuality. The Audit Comittee is unable to moderate Client Importance, Audit Tenure,Audit Rotation and Audit Fee on Audit Quality.

TINGKAT HUTANG, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP PERSISTENSI LABA DENGAN BOOK TAX DIFFERENCE SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia Periode 2015-2017) Yutri Nurmalasari; Kamaliah Kamaliah; Azwir Nasir
PEKBIS Vol 12, No 2 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to examine and determine the effect of debt degrees, liquidity andFirm Size on the earning persistence. In addition, this study also aims to testwhether a variable tax book difference moderates the relationship between eachvariable of the debt levels, liquidity and firm size on the earning persistence. Thesample used in this study is a company registered in LQ45 Index Indonesia StockExchange (IDX) during 2015-2017. The total samples are 27 companies usingpurposive sampling technique. The method of data analysis uses moderateregression analysis (MRA) with SPSS 21 software. The results of the study showedthat whether being together or partially, the independent variable influenced thepersistence of earnings, so the higher the level of debt, liquidity, and the size of thecompany are, the more persistent the profits are. The research results concerningthe moderating variable showed that the book tax difference had an influence asmoderating variable between the level of liquidity on the earnings persistence, so thehigher book tax difference in the form of deferred tax benefit, the stronger therelationship between the level of liquidity and earnings persistence. On the reverse,the book tax difference had no impact as a moderating variable between debtdegree and the persistence of earnings as well as the firm size with earningspersistence. Thus, the load and deferred tax benefit did not strengthen or weakenthe relationship between the level of debt to earning persistence as well as the sizeof the company with earning persistence.

ANALISIS SOAR: KERANGKA BERPIKIR POSITIF UNTUK MENGHADAPI TANTANGAN DAN PELUANG PENDIDIKAN ADMINISTRASI PERKANTORAN DI ERA REVOLUSI INDUSTRI 4.0 Choirul Anam
PEKBIS Vol 12, No 2 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Industrial Revolution 4.0 has become a phenomenon that is able to change variousaspects of life including the field of education, especially vocational education. Thepresence of information digitalization and industrial automation has led to severalfields of study deemed irrelevant to today's needs, one of which is officeadministration. Based on these conditions it is known that office administrationeducation faces new challenges and opportunities in order to survive. During thistime some parties view that this field of study cannot survive with the presence ofvarious applications that replace the role of skilled workers. This anxiety grew whenthe government decided to conduct a moratorium on admission of new studentsmajoring in office administration. However, on the other hand there is a fact that thenumber of interested in the Department of Office Administration Education in tertiaryinstitutions remains in a high position. Therefore, this article tries to look at it fromanother perspective regarding the opportunities and challenges of officeadministration education in the Industrial Revolution 4.0 era by putting forward apositive attitude through SOAR analysis. The results of this discussion recommendthat office administration education focus on the opportunities and strengths that arethen adapted to the needs of the workforce and the industrial world.

FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA PEGAWAI DI BAGIAN ADMINISTRASI KEUANGAN DAN PELAYANAN PADA RUMAH SAKIT UMUM DAERAH PELALAWAN Kevin Ariadharma
PEKBIS Vol 12, No 2 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to examine the effect of perceptions of organizational support,organizational culture, work competency, work motivation and roles of perception,on the performance of employees with the object of research in The FinancialAdministration and Services at The Pelalawan Regional General Hospital. Thesampling method uses a sampling census and sampling using an error rate of 5%.The author conducts research based on data collection techniques throughquestionnaires. Analysis of the data used is quantitative, analysis of data throughmultiple linear regression equations with t test and test of coefficient of determination(Adj.R2) and data collected and processed with the help of SPSS 25.0 statisticalprogram. From the results of the study the following conclusions are obtained basedon the results of the t test, it is known that the five variables with values (1.512,5.025, 6.901, 4.656 and 1.382). It can be seen that perceptions of organizationalsupport, organizational culture, work competency, work motivation and role ofperceptions have a significant effect on employee performance in the FinancialAdministration and Services of Pelalawan Regional General Hospital. In addition, itcan be seen from the results of the coefficient of determination test (Adj. R2) wherethe value of Adj.R2 is 0.835 (83.5%). It can be seen that employee performance isinfluenced by the five variables, while (16.5%) is influenced by variables others notincluded in this study.

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Mifta Rizka

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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