SWL-Economic

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    The Effectiveness of Village Fund Management (Case Study at Villages in Coastal Areas in Riau)
    (International Journal of Economic Research, 2017-10-26) Azlina, Nur; Hasan, Amir; Desmiyawati
    The purpose of this study is to find the effectiveness of village funds management measured by target, on time, and responsibility of village management funds. This is qualitative study with phenomenology methods. This study is performed at villages in coastal areas in Riau, in this case were villages in Bengkalis Regency. The results show that the village fund disbursed by the government to villages has been managed by almost the village villagers who have not been done by village development. While in the village fund distribution is still often late, it was due to the limited human resources. All activities funded by the village reported by village in a form of report the village realization fund. To make this report, the village still assisted by the accounting supporting (staff from regency). The result of this research is to collect priority of villagers needs before budgeting process, and training the village staff to be independent in making financial reports
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    XBRL Taxonomi, Ekspansi Format File Penyajian Informasi Keuangan Basis Internet (Internet Financial Reporting IFR)
    (2017-01-10) Nur, Emrinaldi
    XBRL (extensible Business Reporting language) pada awalnya disebut sebagai XFRMLL merupakan bahasa elektronik yang tersedia bebas untuk pelaporan keuangan. XBRL merupakan evolusi dari format file HTML, dan merupakan bagian dari Lahasa XML- (extensible Marxup Language) yang menjadi format file standar dalam mengkomunikasikan informasi perusahaan menggunakan intemet (Internet financial Reporting) oleh XBRL.org XBRL memungkinkan penanganan data bisnis yang lebih efisien menggunakan perangkat lunak computer. XBRL mendukung seluruh tugas, standar termasuk di dalamnya aktivitas kompilasi, penyimpanan, dan penggunaan data bisnis. Hal ini dikarenakan informasi tersebut dapat dikonversi ke XBRL- melalui penyesuaian proses yang di butuhkan oleh perangkat lunak yang digunakan menggunakan tiga tingkatan kerangka kerja, yaitu technical foundation layer, modeling rules layer dan usage guidance layer. Dalam aplikasinya diarahkan menggunakan XBRL taksonomi yang merupakan kamus hirakis spesifik dalam area pelaporan yang digunakan oleh komunitas XBRL. Ekspansi pengembangan XBRL di dunia internasional menunjukkan pengembangan yang signifikan dan telah diadopsi oleh banyak negara. Kesamaan tujuan dibangunnya XBRL dan IFR menjadikan XBRL sebagai bagian dari potensi format file yang dapat digunakan dalam IFR. Sehingga konteks IFR tidak hanya sesuai dengan kebutuhan perusahaan dan pengguna, namun juga sesuai dengan standar yang berlaku global untuk tujuan , pelaporan dan analisis keuangan
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    Peran Pemimpin dan kepemimpinan di Lingkungan Bisnis yang Berubah untuk Kasus Indonesia 20 Tahun ke Depan
    (2017-01-10) Nur, Emrinaldi
    Kendati berbagai kendala ekonomi global, lingkungan bisnis terus berubah akibat pergeseran dari ekonomi internasional ke ekonomi transnasional, sebagaimana istilah peter Drucker. Ekonomi internasional yang semula terfokus pada pertukaran barang dan jasa kini meluas pada pertukaran informasi, pengetahuan, dan uang. Kemajuan teknologi, khususnya teknologi komunikasi dan informasi berperan penting dalam ekonomi transnasional. Lingkungan bisnis kian sarat akan informasi dan pengetahuan. Perusahaan-perusahaan kelas dunia berpacu meningkatkan kapasitas pengetahuan dan teknologi informasi demi daya saing global. Dalam ekonomi transnasional, batas-batas negara juga menjadi kabur akibat keterbukaan it
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    KEILMIAHAN POSITIVE ACCOUNTING THEORY DIPANDANG DARI TIGA MAIN STREAM FILSAFAT (LAKATOS, KUHN DAN POPPER)
    (2017-01-10) Nur, Emrinaldi
    Teori Akuntansi positff (positive Accounting Theory / PAT), merupakan suatu teori yang bertujuan untuk menielaskan bagaimana dunia dengan regulasi praktik akuntansi dan bagaimani Ounia tainpa regulasi. Pengembangan PAT disandarkan pada Teori ekonomi yang lebih luas-seperti teori ekonoini neoklasik dan dipandang dari sisi nilai ilmiah Lakatos yang diperoletr dari modifikasi dan penambahan asumsi teori ekonomi neo-klasik versi Ghicago, didapatkan 7 asumsi dasar keilrniahdn pAT, dan melahirkan berbagai teori dan ttipolesis yang mendukungnya; Hipotesis pasar efsien, CApM, Toeri ekspektasi rasional, Teori kontrak atau teori agensi, Teori proses politik, Berbagai hipotasis yanj Oapat diuj, dan Berbagai asumsi penting yang digunakan dalam pengujian empiris.
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    DETERMINATION OF TECHNICAL BEST DESIGN OF INTERNET FINANCIAL REPORTING IN COGNITIVE WORKLOAD CONTEX Experimental Studies with Five Stages Hierarchically Nested Design
    (2017-01-10) Nur, Emrinaldi
    This research is built to address the phenomenon of potential conflict of interest due to the absence of regulation, as well as user error in making the decision due to the presentation format of the IFR (Internet Financial Reporting). This research is to examine and propose the best technical design in the application of IFR based on cognitive load context Technical design was used; use hyperlinks, file format, navigation system, the type of information presented as well as the size of the company. Cognitive load is measured by cognitive workload from NASA TASK-LOAD INDEX Experimental method with 2 x 2 x 2 x 2 x 2 between subjects’ five stages hierarchically nested design used in this study. Subjects of experiments used in this study are investors. NESTED ANOVA is used as a statistical tool to test the proposed hypothesis. The result shows the proposed hypotheses is received support and analysis for cognitive work load Showed that the greatest cognitive workload with a hyperlink in IFR design that presents only relevant information and HTML file format, navigation system hierarchically in large companies is IFR design with the greatest potential for cognitive overload (PC22 of IFR design). Meanwhile PC24 of IR design is IFR design with cognitive overload of choices.
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    MANAJEMEN RISIKO INSTRUMEN DERIVATIF ANTARA MANFAAT DAN RISIKO
    (2017-01-10) Nur, Emrinaldi
    Derivalif sebagai instrumen finansial .seperti instrwnen finan,sial lainnya memberikan madaat ekor,omi pada suatu tindakan pent;tahaan dalam menuntun spekulasi. Instramen derivatd se[tefti optiort,s, ./bmvard, ,rw'ap dan .future yang berguna untuk menekan in;testasi atau resiho transaksi merupakan program sarana lindung daru resiko yartg dihadapi. Untt,k itu, perlu kecermatan dalam menggunaknn deri',ati, namun resiko tidak clikelola ,secara baik lmanajemen resiko).
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    ANALISIS PENGARUH KUALITAS PBMBELAJARAN, ORIENTASI PROFESIONAL, DAN KESEMPATAN PEMBELAJARAN ORGANISASI TERHADAP HASIL BELAJAR MAHASISWA
    (2017-01-10) Nur, Emrinaldi
    Perkembangan dunia yang semakin pesat menuntut semua sumberdaya manusia untuk berpacu meningkatkan kualitas untuk menghadapi tantangan yang ada. Untuk itu diperlukan pembekalan sumberdaya manusia dengan pendidikan tinggi sesuai dengan profesinya. Pendidikan tinggi yang dibutuhkan adalah pendidikan tinggi yang mampu menyesuaikan diri dengan perubahan lingkungan dan perubahan stokeholder dari suatu institusi. Karenya dibutuhkan adanya orientasi professional, kesempatan pembelajaran organisasi, kualitas pengajaran, dan partisipasi dari semua personil yang ada dalam lingkungan pendidikan tersebut
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    Internet Financial Reporting: Presentation Effect of Financial Information Format on Investment Decision-Makers Performance (Experimental Study in Indonesia Cases)
    (2017-01-10) Nur, Emrinaldi
    The Increased use Internet in private, improving user access to online reporting of financial companies (Internet Financial Reporting-IFR). However until now, both in Indonesia (IAI, IDX, Bapepam) and international (IMF, IASB, IFAD, Web Trust, COB and FASB) regulations are not yet available to guide practice IFR. This phenomenon gave birth to the potential conflict of interest between parties who provide information and user information (Lymer et al., 1999). This research is built to address the phenomenon of potential conflict of interest due to the absence of regulation, as well as user error in making the decision due to the presentation format of IFR. This research is to examine and propose the best technical design in the application of IFR based decision-making performance effectiveness. Technical design was used; use hyperlinks, file format, navigation system, the type of information presented as well as the size of the company. The theory of cognitive fit Vessey (1991) who assume that when used in accordance with design problems, the performance of decision-making will increase, used in this study. Performance report users in making decisions is measured by the amount of information, decision time, decision accuracy, user perceptions, and effects diluasi. Five hypotheses are developed to answer the purposes of research. Experimental method to design 2 x 2 x 2 x 2 x 2 between subject five stages hierarchically nested design used in this study. Thus, in this study developed 32 designs IFR for each cell that was built in the design of experiments. The subjects of experiments used in this study are investors actually, because the votes will be able to give better results than the proxy to the student. Tasks (cases) in the experiment adopted while developing the task (case) used Kelton (2006). Two companies were selected from the Indonesian Stock Exchange (IDX), to represent large corporations and small companies, who were then asked to determine the amount of current income, profits prediksian and willingness to invest on the company. Furthermore, MANOVA is used as a statistical tool to test the proposed hypothesis.
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    Rasio Keuangan Sebagai Prediktor Bank Bermasalah Di Indonesia Yang Terdaftar Di Bej
    (2015-03-11) Darlis, Edfan
    Penelitian ini bertujuan untuk melihat apakah rasio-rasio keuangan yang diukur dengan rasio CAMEL dan ukuran perusahaan berbeda secara signifikan antara bank yang sehat dengan bank yang gagal. Hasil pengujian menunjukan bahwa variabel yang signifikan pada a = 5% untuk data 4 tahun sebelum bangkrut adalah NPM dan SIZE. Sedangkan variabel yang lain ternyata tidak signifikan. Untuk data 1 tahun sebelum bangkrut ternyata variabel yang signifikan adalah rasio LQ1, RCP, FBS, SIZE, sedangkan variabel lain ternyata tidak mempengaruhi prediksi kebangkrutan secara signifikan. Pengujian diskriminan menunjukan bahwa variabel PBAP dan SIZE mempengaruhi keberhasilan atau kegagalan bank. Nilai Z score untuk bank yang sehat adalah 0,621 dan untuk bank yang gagal -1,615. Dari hasil klasifikasi ternyata persentase ketepatan untuk memprediksikan kebangkrutan sebesar 88.9%.
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    Faktor-Faktor Yang Mempengaruhi Rasio Pembayaran Dividen
    (2015-03-11) Darlis, Edfan; Gusmayeni, Wina
    The study is based on the relationship between dividend policy , agency problems and transaction costs is to examine the relationship of agency factors and the factors that affect the cost of the transaction to the dividend payout ratio . Agency factors in this study are in the possession (insider ownership) , institutional ownership (institutional ownership) , the spread ofshareholders (shareholder dispersion ) , while the factors that affect the cost of the transaction represented by the company's growth (growth) and enterpriserisk (beta). By using the Spearman rank correlation in the data cross-sectional results show that insider ownership and growth of the company has a negative correlation (inverse) and significant dividend payout ratio . Meanwhile, institutional o-wnership , and the risk of spread of shareholders the cornpany does not have a relationship to the dividend payout ratio
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    Pengaruh Kecanggihan Investor Terhadap Ketepatan Reaksi Pasar Dalam Merespon Pengumuman Dividen Meningkat
    (2015-03-11) Darlis, Edfan; Syafei, Jasmina
    This research is an empirical research about the sophistication of investors of the accuracy of the market reaction in response to announcements of dividend increases. The main purpose of this study was to examine the impact of investors towards the perfection of market reaction thoroughness in responding to the announcement of dividend increases in the Indonesia Stock Exchange. Where the results of this study is expected to add insight and knowledge about the effect of investor sophistication of the accuracy of the market reaction in response to announcements ofdividend increases. This study uses event study to analyze the elject of investor sophislication of the accuracy of the market reaction in response to announcements of dividend increases. The results of this study indicate that there was no effect of investor sophistication of the accuracy of the market reaction in response to announcements of dividend increases in the Indonesia Stock Exchange.
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    Pengaruh Komitmen Organisasi Terhadap Hubungan Antara Partisipasi Anggaran Dan Kinerja Manajerial
    (2015-03-11) Yuliantoro, Heri R; Ritonga, Kirmizi; Darlis, Edfan
    Dalam Penelitian ini bertujuan untuk menunjukkan pengaruh komitmen organisai terhadap hubungan antara partisipasi anggaran dan kinerja manajerial pada perguruan tinggi di kota Pekanharu. Data diperoleh dari persepsi pejahat struktural yang terlibat dalam penyusunan anggaran yang dilaksanakan oleh ketua program studi, dekan, dan rektor/ketua sekolah tinggi/direktur. Jumlah responden yang dikirim kuesioner dalam penelitian ini beejumlah 78. Kuesioner yang dikembalikan dan dapat diolah lehih lanjut berjumlah 60. Penelitian ini menggunakan regresi linear berganda dan hasilnya menunjukkan bahwa partisipasi anggaran berpengaruh terhadap kinerja manajerial. Penelitian ini juga menemukan komitmen organisasi berpengaruh terhadap hubungan antara partisipasi anggaran dan kinerja manajerial. Dengan demikian komitmen organisasi berfungsi sebagai moderasi terhadap huhungan antara partisipasi anggaran dengan kinerja manajerial
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    The Mediating Effect of Accountability, Job-Relevant Information and Organizational Commitment on the Relationship between Budgetary Participation and Managerial Performance
    (2014-11-10) Ria, Nelly Sari; Rita, Anugerah; Kamaliah; Vince, Ratnawati
    The objective of this paper is to report the findings of a study that examines how budgetary participation affect managerial performance. In this study we proposed that the effect of budgetary participation on managerial performance is indirect through the mediating variables of accountability, job relevant-information and organizational commitment. A model was developed and tested using a sample of 66 managers from one group of companies (7 companies) in Dumai, Indonesia. The results revealed the existence of a significant and positive association between budgetary participation on managerial performance through accountability and also a significant and positive association between budget participation and managerial performance through organizational commitment. However, contrary to hypothesis proposed the role of job-relevant information as a mediating variable can not be supported. Implication of the findings and suggestions for future research are discussed. Keywords: Budgetary Participation, Accountability, Job-Relevant Information, Organizational Commitment, Managerial Performance
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    Pengaruh Pelatihan Dan Pengawasan Terhadap Keselamatan Dan Kesehatan Kerja (K3) Dan Prestasi Karyawan PT Truba Jaya Engineering di Pangkalan Kerinci
    (2014-11-08) Susi, Hendriani; Mangapul, Sitanggang
    Influence of Training and Supervising to Ocupational Safety and Health (K3) and Work Performance of Employeer PT Truba Jaya Engineering in Pangkalan Kerinci.The objective research is to analyze the Influence of Training and Supervising to Ocupational Safety and Health (K3) and Work Performance. This research uses survey, sampling method and questioners as the tools in collecting the main data. This research is conducted in PT Truba Jaya Engineering, Pangkalan Kerinci To analyze data uses descriptive analyzis and correlation analyzis. This research shows these following results: there is significant correlation and positive between Training and Supervising to Ocupational Safety and Health (K3) and Work Performance Keywords: Training, Supervising, Ocupational Safety and Health (K3), Work Performance
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    Tingkat Pencapaian Semangat Kerja Pegawai Dilihat Dari Penerapan Rotasi, Mutasi Dan Promosi Di Kantor Regional Xi Dan Xii Badan Kepegawaian Negara
    (2014-11-08) Susi, Hendriani; Liswar, Hamid; Dina, Febrianti
    The present research was set to explore the effect of rotation, transfer and promotion on the employee morale, both simultaneously and partially. The respondents of the research consisted of 83 people and the data were collected by a questionnaire. The data were analyzed with multiple linear regressions using SPSS 17.00 for windows. The results show that rotation, transfer and promotion simultaneously and partially had significant effects on the employee morale; whereas, the most dominant variable on the morale was promotion. The research implication was that the employee morale was already good but not shown by all the employees so that some attentions were still necessary, especially in the work morale. The implementation of rotation periodically on each unit and employee, besides being able to reduce the saturation, can also be used as a cross-training for institutions to maximize the capabilities and skills of the employees. Meanwhile, the pattern of transfers is still considered by employees not so satisfactory due to the lack of individual preparedness of the employees. In addition, institutions are not preparing employees to be transferred to the new place. Subsequently, the promotion should be implemented in a more objective and transparent ways. Keywords: morale, rotation, transfer, promotion
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    Pengaruh Kemampuan Kerja, Disiplin Kerja Dan Beban Kerja Terhadap Kinerja Pegawai Rumah Sakit Ibu Dan Anak (Rsia) Zainab Kota Pekanbaru
    (2014-11-08) Susi, Hendriani; Silvia Sari, Sitompul
    This study aims to determine how much influence the Work Ability, Discipline of Work and Workload on Employee Performance in Mother and Children's Hospital (RSIA) Zainab in Pekanbaru simultaneously and partially. The instrument used for data collection was a questionnaire. The population of this study are all permanent employees who work at the Mother and Child Hospital (RSIA) Zainab in the city of Pekanbaru, amounting to 89 people. The sample in this study based on the use of Taro Yamane formula gained 73 people. Data analysis techniques using a Multiple Linear Regression. The results showed that the four hypotheses were proposed either partially or simultaneously acceptable on level of 95%. It was concluded that the ability of work significantly influence the work performance of employees, Discipline of work significantly influence the work performance of employees, Workload significantly influence the work performance of employees. And capability Work, Discipline of Work and Workload simultaneously significantly influence the performance of employees at Mother and Children's Hospital (RSIA) Zainab in Pekanbaru with a contribution of 48.1% and the remaining 51.9% is influenced by other variables. Keywords: Work Ability, Discipline of Work, Workload and Employee Performance
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    STUDI KETIDAKPATUHAN PAJAK : FAKTOR YANG MEMPENGARUHINYA (Kasus pada Wajib pajak Orang Pribadi yang terdaftar di KPP Pratama Tampan Pekanbaru)
    (2014-09-09) Basri, Yesi Mutia; Surya, Raja Adri Satriawan; Fitriasari, Resy; Novriyan, Rahmat; Tania, Tengku Septiani
    This Study examines affect perceived tax equity, normative expectations (social and moral norms), and legal sanctions (detection risk and penalty magnitude) and religiusitas on Intention non tax compliance and non compliance behavior . In this study, Ajzen’s (1991) Theory of Planned Behavior is used as a theoretical framework to extend and complement extant tax research.The data set of the study was obtained from the survey applied to 100 individual taxpayers in KPP Pratama Tampan-Pekanbaru. The results show equity perception of the tax system and moral norm have significant effect on intention but social norm, detection risk, penalty magnitude, and religiusitas have not significant. Penalty magnitude, religiusitas and intention have significant effect on non compliance behavior.
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    THE RELATIONSHIP BETWEEN ORGANIZATION STRATEGY AND ORGANIZATION PERFORMANCE : THE MEDIATING ROLE OF TOTAL QUALITY MANAGEMENT
    (2014-09-09) Basri, Yesi Mutia
    This study examines the relation between organization strategy of differentiation and cost leadership and total quality management (TQM). Furthermore, it investigates relationship between TQM and organization performance and thus, whether TQM is mediating variable in relationship between organization strategy and organization performance.The empirical data for this study was drawn from a survey of 58 middle/senior managers from sevices firms in Riau. The analysis was conducted using structural equation modeling (SEM).The findings indicate that organization strategy is positively and significantly relation and TQM. TQM relation on performance financial and quality performance. Organization strategy not relation on performance and TQM not mediates the relationship between organization strategy (differentiation and cost leadership) and innovative performance measures . The implication is that TQM needs to be complemented by other resources to more effectively realize the strategy in achieving a high level of performance, particularly innovation.
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    PENGARUH KEMAMPUAN, MOTIVASI, DAN PELUANG TERHADAP PRESTASI KERJA PEGAWAI NEGRI SIPIL DI PROVINSI RIAU
    (2014-07-01) Sasmita, Jumiati
    This research aims to examine the effect of ability, opportunity and motivation on job performance. Furthermore the effect of opportunity on motivation and job performance and the effect of motivation on job performance. Data was collected from 500 respondents who are the civil servants working in Riau Province via simple random sampling technique. Structural equation modelling was applied to examine the proposed research model. Ability significantly influence the opportunity, motivation and job performance, of the civil servants in Riau Province. Opportunity has a significant influence on the motivation. However, it is unable to significantly influence job performance of the civil servants in Riau Province. Motivation has insignificant influence on the job performance of the civil servants in Riau Province due to no recognition is offers to respective employee for excellent quality of duties. The results of this study will be beneficial for government in Riau Province in formulating strategies to retain their civil servants’. Implications of the study with directions for future research are also discussed
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    THE SUCCESS FACTORS OF FINANCIAL PERFORMANCE OF BANK PEMBANGUNAN DAERAH (BPD), INDONESIA BEFORE AND AFTER AUTONOMY
    (2014-06-11) Hasan, Amir; Daud, Norzaidi Mohammad
    This study aims is to determine the success factors of financial performance of Bank pembangunan Daerah Indonesia before and after autonomy. The population for this study consists of 260 units analysis of financial statements from 26 banks (BPD) in Indonesia during 10 years. This study found the following results. First, the macroeconomic variable has no significant relationship with financial performance, both before and after the autonomy (-0.0407 and 0.1606). Second, the capital has significant relationship with market risk both before and after the autonomy (0.3141 and 0.3262), and capital has significant relationship with financial performance before the autonomy (0.4140) and no significant relationship with after the autonomy (0.0612). Third, the asset quality has no significant relationship with market risk (0.0511), but it was significant relationship with financial performance, prior the autonomy. Meanwhile, the period after the autonomy, the asset quality has significant relationship with market risk and financial performance (0.2995 and 0.1331). Fourth, the liquidity has significant relationship with market risk both before and after the autonomy (0.4330 and 0.2087), and the liquidity also has significant relationship with financial performance, both before and after the autonomy (0.2312 and 0.2362). Fifth, market risk has significant relationship with financial performance, both before and after the autonomy (0.3251 and 0.5389), and the sixth, also found that unlicensed interpretation kewangan after regional autonomy means to qualities of BPD after regional autonomy was also better than before autonomy. Furthermore, the results of this study explained that the capital played an important role on Bank Pembangunan Daerah financial performance in Indonesia both before and after the autonomy. Therefore, it is important to strengthen the bank's capital in order to further enhance its soundness.