bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL DAN PERILAKU BELAJAR TERHADAP PEMAHAMAN AKUNTANSI
Authors: Oemar Fahmi , Okto Fani Fachri Dwifa 
Published: November 2019

penelitian ini berjudul Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual Dan Perilaku Belajar Terhadap Pemahaman Akuntansi. (Studi Kasus pada Mahasiswa Jurusan Akuntansi Angkatan 2012-2013 di Universitas Lancang). Penelitian ini bertujuan untuk mengetahui, menganalisis, dan mendapatkan bukti yang empiris tentang pengaruh pengaruh kecerdasan emosional, kecerdasan spiritual dan perilaku belajar terhadap pemahaman akuntansi. (studi kasus pada mahasiswa jurusan akuntansi angkatan 2012-2013 di universitas lancang). Penelitian ini dilakukan menggunakan metode survey dengan kuesioner. Dalam penelitian ini mencakup 232 responden dari 320 mahasiswa jurusan akuntansi angkatan 2012-2013.
Metode analisis data yang digunakan adalah analisi Regresi Linear Berganda, jenis data yang digunakan dalam penelitian ini adalah data kualitatif.
Hasil uji analisis data statistik secara simultan menunjukkan bahwa nilai signifikansi sebesar 0,000 yang lebih kecil dari alpha 0,05. Hal ini menunjukan bahwa kecerdasan emosional, kecerdasan spiritual dan perilaku belajar secara simultan berpengaruh signifikan terhadap pemahaman akuntansi. Hasil uji data statistik secara parsial menunjukan bahwa kecerdasan emosional, kecerdasan spiritual, dan perilaku belajar berpengaruh terhadap pemahaman akuntansi.

Kata kunci: Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual, dan Perilaku belajar Terhadap Pemahaman Akuntansi
PENGARUH LOCUS OF CONTROL, FINANCIAL KNOWLEDGE, INCOME TERHADAP FINANCIAL MANAGEMENT BEHAVIOR
Authors: Novianti Serly 
Published: November 2019

Pengaruh Locus of Control, Financial Knowledge, Income terhadap Financial Management Behavior (Studi Empiris Pada Instansi Pemerintah Bappeda Provinsi Riau dan Bappeda Kota/Kabupaten). Tujuan penelitian ini adalah untuk menganalisis Pengaruh Locus of Control, Financial Knowledge, Income terhadap Financial Management Behavior (Studi Empiris Pada Instansi Pemerintah Bappeda Provinsi Riau dan Bappeda Kota/Kabupaten). Penelitian ini menggunakan metode analisis regresi linier berganda. Untuk mengetahui pengaruh variabel independen terhadap variabel dependen secara parsial digunakan uji t, sedangkan untuk mengetahui pengaruh variabel independen terhadap variabel dependen secara simultan digunakan uji F. Populasi dalam penelitian adalah seluruh pegawai berstatus Pegawai Negeri Sipil Pada Instansi Pemerintah Bappeda Provinsi Riau dan Bappeda Kota/Kabupaten yang berjumlah 195 orang. Sedangkan jumlah sampel menggunakan rumus Slovin dan diperoleh sampel sebanyak 131 orang. Data diperoleh menggunakan kuesioner, dianalisis dengan regresi berganda pada α=0.05. Hasil penelitian menunjukkan bahwa secara statistik variabel Locus of Control, Financial Knowledge, Income secara simultan berpengaruh signifikan terhadap Financial Management Behavior (p<0,05) dengan persentase pengaruh locus of control sebesar -11,1%, Pengaruh financial knowledge sebesar 52,7% dan income sebesar -95,4%. Untuk hasil penelitian secara parsial menunjukkan variabel Locus of Control tidak berpengaruh terhadap Financial Management Behavior,sedangkan Financial Knowledge dan Income berpengaruh signifikan terhadap Financial Management Behavior. Disarankan kepada Instansi Pemerintah Bappeda Provinsi Riau dan Bappeda Kota/Kabupaten untuk :1) Meningkatkan Locus of Control dengan menggunakan sistem reward and punishment kepada pegawai yang berprestasi atau berbuat kesalahan , 2) Meningkatkan Financial Knowledge pegawai dengan cara sering memberikan pelatihan dengan mendatangkan nara sumber yang kompeten 3) Menyusun pola pemberian Income berdasarkan kinerja pegawai.
TINGKAT PEMAHAMAN AKUNTANSI MAHASISWA JURUSAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS LANCANG KUNING DARI SUDUT PANDANG KECERDASAN SPIRITUAL
Authors: Farwitawati Reni 
Published: November 2019

Penelitian ini dilatarbelakangi oleh fenomena pendidikan akuntansi yang terlalu didominasi oleh sifat maskulinitasnya yang berfokus pada rasionalitas (Intelektualitas) sehingga mengabaikan berbagai sudut pandang yang seharusnya diintegrasikan sebagai sebuah keutuhan untuk peradaban. Penelitian ini bertujuan untuk mengkaji pemahaman mahasiswa tentang akuntansi menggunakan perspektif kecerdasan spiritual. Dalam rangka mengeksplorasi pemahaman mahasiswa dari perspektif kecerdasan ini, fenomenologi digunakan sebagai metodologi, dengan paradigma interpretif sebagai payung penelitian. Ekplorasi pemahaman dan kesadaran mahasiswa dengan kecerdasan spiritual dilakukan secara mendalam. Hasil dari penelitian ini adalah bahwa mahasiswa sudah dapat memahami akuntansi dari kecerdasan spiritual dengan pendapatnya masing-masing, akan tetapi mahasiswa masih terbelenggu dengan karakter (baik karakter pendidik maupun mahasiswa) serta sistem yang sudah mengakar pada pendidikan akuntansi. Dengan adanya hambatan tersebut, diajukan ide bahwa dibutuhkan sebuah usaha agar dapat mengupayakan perubahan dalam pendidikan akuntansi agar dapat mencapai keseimbangan dengan mengintegrasikan berbagai sudut pandang sebagai sebuah keutuhan.
Pengaruh Budaya Organisasi terhadap Kinerja Dosen PTS di Provinsi Riau (Program Studi Akuntansi Dan Manajemen)
Authors: Afrijal Afrijal 
Published: November 2019

Abstract: Lecturers are professional educators and scientists with the main task of transforming, develop and disseminate science, technology, and art through education, research, and community service. But still questioned regarding the performance of lecturers who are still not optimal, and also at private universities, especially the economic field in this case is the accounting and management still has an organizational culture that tend to be less conducive. Is this lack of conducive organizational culture influences the performance of lecturers in the works. Campus culture conducive proved a significant influence (sign value = 0.000) and positive (value b = 0.886) on the performance of private lecturer especially those working in the accounting and management courses in Riau province. This result proves that the more conducive campus culture will increasingly meninggkat private lecturer performance.

Keywords: lecturer Performance, Organizational Cultur
Analisis kinerja pada perawat RSUD Tipe C di Propinsi Riau
Authors: Yapentra Arhipen 
Published: November 2019

Abstrak: The purpose of this study was to determine the effect of leadership on nurse motivation, the influence of organizational culture on nurse work motivation, Influence of leadership on nurse performance, the influence of organizational culture on the performance of nurse and The influence of motivation on the nurses performance on RSUD type C in the province of Riau. Type of research was selected is quantitative survey approach. The data used is primary data that collected from 79 nurses at two hospitals from two counties. Secondary data obtained from the author profile data Riau Health Service and source data from both hospitals. Data were analyzed using path analysis technique (Path Analysis). Based on the results of the study concluded that: 1) Leadership is not a significant effect on the motivation of nurses working with the calculation of a score of 0.154. and sig 0,104 2) Cultural organizations have a significant effect on the motivation of nurses working at 0.665 and sig 0,000. 3) Leadership is significant effect on the performance of nurses at 0,265 and sig 0,008 4) Cultural organizations have a significant effect on the performance of Nurses at 0.329 and sig 0,009. 5) Motivation significant effect on the performance of Nurses at 0,273. 6) Indirect effect X1 on Y through X3 for ρx3x1. ρyx3 = (0.154). (0.273) = 0.042. So that the total effect of X1 on Y through X3 is equal to 0.042, and 7) Indirect effect X2 on Y through X3 for ρx3x2. ρyx3 = (0.665). (0.237) = 0.182. Total effect on Y through X3 X2 is equal to 0.182

Keywords : Performance, Leadership, Organizational Culture, andWork Motivation
Potensi Prosesi Balimau Kasai Sebagai Atraksi Wisata Budaya Dalam Melestarikan Adat DanBudaya Di desa Batu Belah Kecamatan Kampar Kabupaten Kampar
Authors: Sabri Afisi , Marlina Leni 
Published: November 2019

Abstract: Kampar regency has the potential of culture as a source of tourism Based on the findings, the conclusions of this study is that the potential Procession Balimau Kasai For Tourism Attractions Culture, among others, have the potential to be developed in any event to welcome the month of Ramadan. The procession potential Balimau Kasai For Tourism Attractions Culture as a cultural tourist attraction, namely: Attracting visitors or tourists; Balimau kasai a tour event as a cultural tourism attractions; and Balimau kasai a distinctive customs and culture hereditary always retained by the people in the district of Kampar. Constraints faced is the lack of coordination between all interested parties between the head region.

Keywords: Procession Balimau Kasai For Tourism Cultural Attractions
Pengaruh Komitmen dan Pendapatan Terhadap Kebersamaan Pegawai Negeri Sipil Di Kota Pekanbaru
Authors: Novita Novita 
Published: November 2019

Abstract: Mental revolution for civil servants is an important part that is inseparable and as a form of an example for the private sector and civil society in order to build cohesiveness or togetherness. Not optimal sense of suspected dipengruhi by a factor of commitment and factor income. This research method using kunatitatif and analyzed with multiple linear regression statistical analysis. Penenlitian of results proved that the commitments and revenues provide positive and significant impact on the unity government employees in providing services to the public. Problems togetherness of employees is a form of mental changes and revolutions that need to get serious attention and become the focus means. Therefore, need support in various circles.
Keywords: Commitment, Revenue and Togetherness
Pengaruh Sistem Pengupahan terhadap Kinerja Dosen Swasta di Propinsi Riau
Authors: Afrijal Afrijal 
Published: November 2019

Abstract: The purpose of this study was to determine the effect of influence of compensation on the performance of the lecturer of private college lecturer in Riau province. The whole object of research lecturer in Private University in three colleges namely Riau Islamic University (UIR), Lancang Kuning University (UNILAK) and the University of sand Pengaraian (UPP) at the Faculty of Economics and Management Studies Program Akuntasni totaling 68 people consisting of as many UIR 31 people, 25 and UPP UNILAK as many as 12 people with saturated sampling technique. The method used in this study is a quantitative method. The results showed that the compensation to the performance of 0,160 professors
Keywords: compensation, performance of the lecturer
Pengaruh Kecerdasan Emosional dan Spritual Terhadap Sikap Etis Pekerja Pada PT Asuransi Umum Bumiputera Muda 1967
Authors: Widayat Prama 
Published: November 2019

Abstract: The objective of the research to know and explain the correlation of influencing variables of emotional quotients, spiritual quotients on employees ethical attitudes. The method used in this study is to survey approach of 100 employees at PT Asuransi Umum Bumiputera Muda 1967 at Head Office, Kebayoran and Jakarta khusus. The Technique of sampling used in this research is done by area sampling. The result of the research showed that the variables of emotional quotients, spiritual quotients on employees ethical attitudes. Emotional quotients and spiritual quotients altogether simultaneously influence employees ethical attitudes, while the rest was influence by the other variables which did not to be explain in the research.
Keywords: Emotional Quetion, Spritual Quetion and ethical attitudes
Kemampuan Auditor Terhadap Kualitas Audit Inspektorat Provinsi Riau
Authors: Apriliani Ika Berty 
Published: November 2019

Abstract: This study aims to determine the effect of competence and due professional care on the quality of the audit results Internal Auditor at Inspectorate Riau Province (APIP). This study uses multiple regression analysis. The population in the study were all auditors in Riau Provincial Inspectorate totaling 52 people. The population is all auditors in Riau Province Inspectorate which totaled 52 people. While the number of samples using a sampling technique saturated / census sampling technique in which all members of the population used as a sample. The results showed that the statistically variable competence and due professional care have a significant effect on audit quality. The implications of this study emphasize the importance of the ability of auditors in each audit assignment.
Keywords: Audit Quality, Competence, Due Professional Care
Faktor-Faktor Prediktor Perilaku Pembelian Emas di Pekanbaru
Authors: Suci Afred 
Published: November 2019

Abstract: The present research was conducted at Plaza Sukaramai Pekanbaru, aGoldSalesCenter in Pekanbaru. The study needs to find out the effect of product attribute, price and culture on the buying behaviors of the Pekanbaru consumers. The sample consisted of 160 buyers who were selected using the combination of cluster and purposive sampling technique. The variables are the product attribute, prices and culture as the independent variables, and the buying behavior as the dependent one. The data were analyzed using multiple regression analysis. The study reveals that product attribute has a positive and significant effect on the buying behavior. The price has a positive and significant effect on the buying behavior. Culture has a positive but insignificant effect on buying behavior.
Keywords: Product Attribute, Price, Culture and Buying Behavior
Kinerja Perusahaan Perbankan (Studi Perbandingan Dua Periode Krisis di Indonesia)
Authors: Lubis Nurhayani 
Published: November 2019

Abstract: The purpose of this study was to determine whether there are differences in the Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Return on Assets (ROA), Operating Expenses to Operating Income (ROA), Loan to Deposit Ratio (LDR), and stock returns in the two periods of crisis in Indonesia. Namelyin 1997and 2008.The sample inthis study are allfromthe1993-2010bankingcompany. There are fourhypothesesto be testedin this study. This study using t test SPSS to analyzed data.
Keywords: Economic Crisis, Stock Return, CAR, NIM, ROA, BOPO, LDR
Analisis Perbandingan Resiko dan Kinerja Biaya Pada Proyek Konstruksi antara Pemerintah dan Swasta
Authors: Nanda Satria Tri 
Published: November 2019

Abstract: of construction contract risk in construction contract risks toward cost performance in either state-owned or private-owned projects. The population included the key person-level employees of Operation Division I PT. PP (Persero) Tbk. The sample consisted of 100 informants who were selected by using cluster sampling method. The variables are construction contract risks, consists of: work scope, project execution time, lumpsum price, payment method, additional/reduction work, and contract ending as independent variable, while cost performance used as dependent variable. The data were analyzed with compare means analysis using SPSS 17 for windows. The results show that the project cost control in state-owned project is already effective, while in private-owned project is still not effective. In the perspective of construction contract risk, either in state-owned or private-owned projects, both are facing the same high risk of discrepancies.
Keywords: Construction Contract Risk, Risk Management, Effectivity, Project Cost
Analisis Payback Period Sebagai Dasar Kelayakan Investasi
Authors: Wati Murna 
Published: November 2019

Abstract: Investment is the main decision finances for the long term usually requires a large amount of funds that need to be analyzed in depth before running out investment activities, investment can basically refers to the economic activity of a country , the activity of investment is economically is advantageous , Interest Eligibility investing is to find out how large rate advantages gained by using a pay back period, as the basis for this effort is feasible to be implemented. This research uses descriptive method with survey approach is to use secondary data is data that has been processed and the data provided in the company terssebut. The data analysis of this research by using quantitative descriptive method describes the reality of the matter with their efforts to resolve problems in a certain period. The data to the analysis of this research by using quantitative descriptive method describes the reality of the matter with Reviews their Efforts to resolve problems in a Certain Period
Keywords: Feasibility, Investment
Pengaruh Kepemimpinan Dan Kompensasi Terhadap Loyalitas Agen Dan Dampaknya Terhadap Kinerja Agen Pada PT. BNI Life Insurance Di Kantor Pemasaran Agency II
Authors: Gultom Elida 
Published: November 2019

Abstract: This study aims to determine the effect of leadership, compensation and agent loyalty against agent performance on PT. BNI Life Insurance at Marketing Agency II Office. The population in this study are all agents have the AAJI license certification with work tenure > 1 year on PT. BNI Life Insurance at Marketing Agency II Office consisting of 15 Cities in Indonesia with a total of as many agents as 785 people. The sampling in this study were taken by disproportionate stratified random sampling, using the formula of Taro Yamane in order to obtain as many as 89 people. The method used is quantitative method with data collection instruments that form questionnaire Likert scale models. Hypothesis testing is done via Path analysis techniques assisted with data processing devices Statistical Package of Social Science (SPSS) 17.0. Sub-structure analysis results 1 show that leadership and compensation significant effect on the loyalty of agents with contributions (donations) leadership to the loyalty of agents by 85.9% and 14.5% of compensation. While the Sub-Structure 2 shows that leadership, compensation and agent loyalty significant effect on the performance of agents. As for the contribution of leadership (X1) on the performance of the agent (Y) is expressed with a path coefficient of 27.3%. compensation (X2) by 20.4% and loyalty agent (X3) amounted to 52.3%.
Keywords: Leadership, Compensation, Loyalty and Employee Performance
Pengaruh Komitmen Terhadap Kinerja Pegawai Negeri Sipil Di Kota Pekanbaru
Authors: Novita Novita 
Published: November 2019

Civil Servants are employees were seen from the financial establishment, as judged That this employee has a relatively high salary and plus allowances and health insurance, education and old age security. The issue of the performance of civil servants still in the spotlight, which, although he had done civil service reform, but at lower levels of service to the community still felt alone is not optimal. Some literature states that this is due to a lack of commitment to provide public services under the notabenenya no money and just a lot of complaining. This research was conducted in the Parliament Secretariat Pekanbaru City as a base for the people's voice, this study used a sample of 56 people with census methods, data were collected by questionnaire and analyzed using simple linear regression analysis. The study says that the commitment of a significant effect on the performance of employees. This proves that the employee committed in serving the community, the better the performance achieved in the country devoted to this.
Keywords: Employee Performance, Commitment
Pengaruh Insentif Terhadap Prestasi Kerja Karyawan Housekeeping Pada Hotel Furaya Pekanbaru
Authors: Maryantina Maryantina 
Published: November 2019

Hotel Furaya need to improve the quality of human resources in providing services to consumers. Seeing the importance of the position of human resources at the Hotel Furaya, it may be reasonable for management to give more attention through the wisdom of wisdom taken. Through research by using descriptive statistics and distributing questionnaires to 218 employees are aware that there is a significant relationship between the incentive and employee performance Housekeeping at Hotel Furaya Pekanbaru, then H0 is rejected Ha accepted Under the policy further motivate employees to work better for career advancement in the future.
Keywords: employee job performance and Incentives
Penggunaan dan Penerapan Metode Pengukuran Energi dalam Upaya Penghematan Energi di Galeri Ciumbuleuit Hotel dan Apartemen Bandung
Authors: Delfiyanti Delfiyanti 
Published: November 2019

The new index building energy performance that can allow management to follow the energy consumption for months. There are many variables that change over time during the normal routine of the day. Based on the analysis performed, the authors conclude beberpa energy management research results Galeri Ciumbuleuit Hotel and Apartment, associated with facilities and energy consumption. Initial audit methods and a detailed audit which is used for energy savings can process data over the last 3 years, and can be applied. Dibangunan energy audit method can be used to suppress the use of potential energy savings, thus saving efforts can be done better and more useful.
Keywords: Method of Measurement of Energy, Energy Saving
Pengaruh Faktor Fundamental Pada Nilai Perusahaan Manufaktur Sektor Basic Industry And Chemical Di Bursa Efek Indonesa
Authors: Novalia Rosnita , Aljufri Aljufri 
Published: November 2019

This study aims to determine the influence of fundamental factors (EPS, DER, CR, TATO and size of the Company) on the value of the manufacturing company Basic Industry and Chemicals sector in Indonesia Stock Exchange 2011-2014 period. The population in this study are all companies Manufacturing Basic Industry and Chemicals sectors listed on the Stock Exchange the period 2011 to 2014, amounting to 63 companies While the sample was determined by purposive sampling method in order to obtain as many as 29 companies sampled. The analytical method used is multiple linear regression analysis with SPSS 17.00. Before the data were analyzed, performed classical assumption of the data. Statistical tests showed that (1) Taken together variable EPS, DER, CR, TATO, and company size effect on firm value (PBV) (2) Earning Per Share (EPS) effect on firm value (3) Debt to Equity ratio (DER) effect on firm value (4) Current ratio (CR) effect on the value of the company (5) Total Asset Turn Over (TATO) effect on the value of the company (6) the size effect on the company's corporate value.
Keywords: Fundamentals, Earnings Per Share, Debt to Equity Ratio, Current Ratio, Total Asset Turn Over, Company Size, Price to Book Value, Value Company
Analisis Pengembangan Wirausaha Lokal di Propinsi Riau
Authors: Pailis Eka Armas , Fathoni Ahmad Fauzan , Ashrofillah Fuad 
Published: November 2019

The development of an entrepreneurial-based local economic development outlined for 6 districts / cities that we studied. Determination of the commodity is determined by predetermined criteria, and the determination of these criteria is based on the objectives to be achieved in the development of local entrepreneurship. To obtain uniformity and consistency in the process of establishing a commodity, then each of the criteria used in all districts / cities are the same. Through the analysis using the formula LQ with survey data in the field is known that one of the characteristics of entrepreneurship is to act on business opportunities, business opportunities can be obtained from looking at and analyzing the following three potentials, namely: availability of natural resources, availability of human resources and Market Potential.
Keywords: Local Entrepreneur, Location quation