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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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INDONESIA
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 9, No 3 (2017)" : 7 Documents clear
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA BAGI HASIL, DAN JUMLAH PENDUDUK TERHADAP TINGKAT KEMISKINAN DENGAN BELANJA DAERAH SEBAGAI VARIABEL INTERVENING PADA KABUPATEN/ KOTA DI PROVINSI RIAU TAHUN 2011 S.D 2015 Riry Isramiwarti; M. Rasuli; Taufeni Taufik
PEKBIS Vol 9, No 3 (2017)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.34 KB) | DOI: 10.31258/pekbis.9.3.195-213

Abstract

The purpose of this research is to know the influence of Local Revenue (PAD),General Allocation Fund (DAU), DBH and Total Population to Poverty Level throughRegional Expenditure at Regency / City in Riau Province Year 2011-2015. The studywas conducted for 2 months, from October to December 2016. The object of thisstudy is the district / city in Riau Province, the population and sample used in thisstudy are 12 districts / municipalities in Riau Province. The data used are secondarydata obtained based on documentation of result from publication of BPS (CentralBureau of Statistics) for data of Economic Growth and Poverty Rate while data ofPendapatan Asli Daerah (PAD), General Allocation Fund (DAU), DBH and CapitalExpenditure Obtained from the Financial Management Agency and Regional Asset(BPKAD) Riau Province. The analysis tool used is Path Analysis using Partial LeastSquare (PLS) method. The result of the research shows that Pendapatan AsliDaerah (PAD), Profit Sharing Fund (DBH) and Total Population (JP) have asignificant influence to the decreasing of Poverty Level through RegionalExpenditure (BD). While the General Allocation Fund (DAU) does not have asignificant effect on the decrease of the number of Poverty Rate through RegionalExpenditure (BD). Regional Expenditure (BD) as an intervening variable has animportant role in increasing the influence of Pendapatan Asli Daerah (PAD) and thePopulation (JP) in reducing Poverty, but has little role in increasing the effect ofGeneral Allocation Fund (DAU) and Revenue Sharing Fund (DBH) to reducePoverty Rate.
PENGARUH KOMPLEKSITAS AUDIT, PROFITABILITAS KLIEN, UKURAN PERUSAHAAN DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT FEE Mudrika Alamsyah Hasan
PEKBIS Vol 9, No 3 (2017)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.769 KB) | DOI: 10.31258/pekbis.9.3.214-230

Abstract

This research is to analyze the effect of audit complexity, client’s profitability, firmsize and audit firm size to audit fee in manufacturing companies listed on IndonesiaStock Exchange from 2012-2015.This research used secondary data that is auditedfinancial report which can be accessible through the website of Indonesia StockExchange www.idx.co.id. The population for this research is 135 manufacturingcompanies. The sampling method is purposive sampling. Based on this method, 45companies are acquired as a sample, with 4 years of observation period. Thus, thesum of this research is 180 analysis unit. Then audit complexity, client’s profitability,firm size, audit firm size and audit fee are tested using multiple linear regressionanalysis using SPSS 21.0. Before being conducted the regression test, it isexamined by using the classical assumption tests.The results of this researchindicate that audit complexity, client’s profitability, firm size and audit firm size havea positive and significant effect on audit fee with 0,009, 0,003, 0,000, and 0,025. Theeffect of independent variables on the dependent variable is 56,3%.
PENGARUH PARTISIPASI DALAM PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KEADILAN PROSEDURAL, BUDAYA PATERNALISTIK, MOTIVASI DAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI PADA SATUAN KERJA PERANGKAT DAERAH DI PROVINSI RIAU Tesi Pratiwi; Taufeni Taufik; Restu Agusti
PEKBIS Vol 9, No 3 (2017)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (121.477 KB) | DOI: 10.31258/pekbis.9.3.161-174

Abstract

This research was conducted at regional governance institution of Riau Province.The objectives to be achieved in this research is to know the influence ofparticipation of budget preparation, participation of budget preparation moderated byprocedural justice, participation of budget preparation moderated by paternalisticculture, participation of budget preparation moderated by motivation andparticipation of budget preparation moderated by organizational commitment to themanagerial performance in regional governance institustion of Riau Province. Thepopulation in this study is all agencies in Riau Province Government, which amountsto 51 units. By taking samples using purposive sampling method, that is managerialwho do planning, coordinating, evaluation, supervision, election of staff, negotiationand representation so that obtained as many as 177 sample. To analyse the data isusing Moderated Regression Analysis (MRA). Based on the results obtained, theconclusion can be drawn as follows: participation of budget preparation, proceduralfairness, paternal culture and organizational commitment have a significant influenceon the relationship of budgetary participation and managerial performance inregional governance institustion of Riau Province. While the motivation does nothave a significant influence on the relationship of participation budgeting andmanagerial performance in regional governance institustion of Riau Province.
FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA PERBANKAN SUATU STUDI PADA BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA Liviawati Liviawati; Rita Wiyati
PEKBIS Vol 9, No 3 (2017)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (103.101 KB) | DOI: 10.31258/pekbis.9.3.231-240

Abstract

A bank that has good management if the bank can show a good performance in thisregard is reflected by how big the bank's ability to generate profits or profitability. PTBank TBK jewel reported poor performance in the first half of 2016 with a net loss ofRp 835.67 billion or Rp 65 per share when compared to the performance in the firsthalf of 2015 and the net profit was 837.31 billion or Rp 70 per share, Bank Mandiri,one of the largest state banks in Indonesia through the same thing. Independentbank profits decreased by 25.7%, PT Bank Mega TBK recorded a relatively flatperformance in the first half of 2016. Net income issuers coded mega bankdecreased by 2.71% to 539 billion. PT national pension T BK savings bank (theBank) reported net income declined 6.9% to 1.75 trillion at the end of last yearcompared to the previous year of 1.88 trillion. PT Bank Artha Graha InternationalTbk is still weak in the first three months of 2016. This can be seen from the bank'snet profit INPC issuers coded these fell 33.33% to 32.28 billion, The aim of thisstudy was to examine the effect of capital to bank runs, to test the effect of liquidityon the banks' performance, to test the effect on the performance of bank profitabilityand to test the effect of buying power on the performance of the bank. The analyticaltool used in processing the data in this study using multiple regression statisticalanalysis. Based on the results of the statistical test of the obtained results, to bepartial test result that capital or liquidity or profitability or risk or purchasing powerdoes not affect the profitability (in this case measured by ROA). But based on thesimultaneous test of the obtained results that capital, liquidity, profitability, risk andGDP effect on profitability (ROA).
STRATEGI MENUMBUHKAN JIWA ENTERPRENEUR MAHASISIWA DI UNIVERSITAS LANCANG KUNING Sri Maryanti; Rita Wiyati; M. Thamrin
PEKBIS Vol 9, No 3 (2017)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (83.136 KB) | DOI: 10.31258/pekbis.9.3.175-185

Abstract

Strategi dalam menumbuhkan jiwa kewirausahaan dilingkungan perguruan tinggiakan mampu mengatasi ketidakseragaman dalam memberikan materi perkuliahanyang disesuaikan dengan disiplin ilmu ditiap fakultas. Sehingga tujuan dari matakuliah kewirausahaan tersebut bisa tercapai yang salah satunya untuk mengatasikesulitan dalam memperoleh lapangan pekerjaan bagi seorang fresh graduate.Dengan adanya strategi yang diterapkan di universitas lancang kuning ini makadiharapkan permasalahan terkait mata kuliah kewirausahaan dapat diatasi.Sehingga kedepannya setiap dosen telah membekali mahasiswanya untuk menjadientrepreneur muda dan institusi dalam hal ini universitas lancang kuning telahmemiliki strategi untuk mata kuliah kewirausahaan sebagai role model bagi institusi.Tujuan dari penelitian ini adalah agar Universitas Lancang Kuning menghasilkanstrategi dalam menumbuhkan jiwa kewirausahaan di lingkungan kampus dalamproses pembelajaran mengingat banyak lulusan sarjana yang sulit memasuki duniakerja karena sulit bersaing dalam memperebutkan lapangan pekerjaan. Analisayang digunakan dalam penelitian ini adalah deskriptif kualitatif, SWOT akandigunakan untuk mengidentifikasi berbagai factor secara sistematis, merumuskanstrategi dan selanjutnya dibuatkan program pengembangan untukdirekomendasikan kepada pihak yang berkompeten di lingkungan universitaslancang kuning. Hasil penelitian menunjukkan motivasi mahasiswa dalam mengikutikuliah kewirausahaan lebih dominan mengutamakan lulus dengan nilai bagus.Kerjasama dengan home industri atau UMKM, pelaksanaannya merupakaninkubator bisnis, ini juga merupakan peluang untuk meningkatkan strategi bagiperguruan tinggi untu menumbuhkan jiwa kewirausahaan bagi mahasiswa.Ancaman dalam strategi menumbuhkan jiwa kewirausahaan antara lain masih adamahasiswa jika dalam proses pembelajaran lebih menyukai tingkat kehadiran danmencatat saja, tidak adanya latihan dan tugas lebih disukai tanpamempertimbangkan dapat ilmu atau tidak, dan semakin banyaknya jumlahperguruan tinggi yang ada di Pekanbaru.
ANALISIS TINGKAT PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP KONSEP DASAR AKUNTANSI (STUDI EMPIRIS PADA MAHASISWA AKUNTANSI DI UNIVERSITAS INTERNASIONAL BATAM Dian Efriyenti
PEKBIS Vol 9, No 3 (2017)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (108.489 KB) | DOI: 10.31258/pekbis.9.3.241-252

Abstract

In this research, the researcher tries to investigate from the Analysis of AccountingStudent's Level of Understanding on Basic Concepts of Accounting (Empirical Studyon Accounting Students at International University of Batam) With the foundation asthe guidance of all accounting practices and theories will be easily implemented.Butthe fact that accounting education has been taught In college is impressed asknowledge that only oriented to the mechanism in general, very much different whencompared with the practice faced in the field.The basic material about the basicconcepts of accounting that must be mastered by accounting students in accountingintroductory courses, namely understanding of assets, liabilities , And equity, thestudents are expected to understand all the problems that will be encountered inaccounting.The result of this study states that there is no difference to theunderstanding of assets, liabilities and Equity between students coming from SMKmajoring in Accounting, SMA IPS and SMA IPA which shows that the background ofupper middle education does not trigger different understanding of the threeconcepts.
PERSEPSI KONSUMEN TERHADAP BAURAN PEMASARAN DI KLAPPERPIE KOTA PEKANBARU Arie Shandy; Shorea Khaswarina; Evy Maharani
PEKBIS Vol 9, No 3 (2017)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (102.623 KB) | DOI: 10.31258/pekbis.9.3.185-194

Abstract

Marketing is a total system of business activities that designed to plan, price,promotion and distribution of goods to satisfy the desires and reach the targetmarket. This study aimed to know consumer perception on marketing mix inKlapperPie store. Survey method was used in this study and purposive samplingwas used to get 50 costumers of KlapperPie store as samples. This study took placein KlapperPie store. Analyze descriptively was used on this study. The resultsshowed that consumer perception on marketing mix from variables of product, price,place and promotion then service, consumer gave a mark with good categorized dueto variable of product has an interesting color and fresh fruit as the topping, flavor ofproduct, package, quality of fruit freshness, quality of hygiene product, and displayquality of product with the average score of 3,75 on good categorized. Indicators onprice variable were affordable price, suitability price with quality products,competitive price, and price affected on purchasing power with the average score of3,71 on good categorized. Indicators on place variable were (public transportation,visibility, parking facility and business location) with the score of 3,39 on quite goodcategorized. Promotion variable with the indicators of mouth to mouth promotion andsocial media promotion with the average score of 3,03 on quite good categorized.The last variable was service variable with indicators of bargaining product service,purchasing product service, handover product service, and delivery product with theaverage score of 3,61 on good categorized.

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