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PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH KABUPATEN SIAK DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris pada Satuan Kerja Perangkat Daerah Kabupaten Siak) Zein, Muhammad; Basri, Yessy Mutia; ', Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The aim of this study was to test the effect of budget participation and budget goal clarity on the performance of government officials, organizational commitment as moderating variables. The population in this study was the entire leadership of SKPD Siak, head of the financial and Planning section. The sampling technique used was purposive sampling, with a total sample of 93 respondents. This research was conducted using questionnaires and multiple linear regression analysis was used to analyze the data with SPSS version 20.0. The statistical results showed that budget participation and budget goal clarity affects on performance of government officials with the adjust R square of 41,5%. Organizational commitment variable affecting the relationship between budgetary participation and budget goal clarity on the performance of government officials with the adjust R square of 47,3%.Keywords : participation, budget, performance, government and, commitment.
PENGARUH PEMAHAMAN PERATURAN, OMSET, KUALITAS PELAYANAN, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada Wajib Pajak Restoran di Kota Pekanbaru) Rizajayanti, Diyan Sulastika; Basri, Yessi Mutia; ', Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The purpose of this study was to determine whether there is a significant effect of understanding the rules, turnover, quality of service, and sanctions against tax compliance Taxpayers Restaurants in Pekanbaru. The sampling technique in this research is accidental sampling that taxpayer Pekanbaru restaurants in town that are willing to meet and fill out the questionnaire directly. In this case the population is obtained by researchers amounted to 1,463 population and the sample was 94 respondents. The technique of collecting data using questionnaires and testing the hypothesis by using multiple regression analysis. In this study, the calculation of dependent and independent variables using indicators from previous research questionnaire. The independent variable understanding of regulations, partially have a significant impact on tax compliance restaurant, but the variable turnover, quality of service and the sanctions do not have a significant effect partially against tax compliance restaurant. The results from coefficient determination (adjusted R2) test is worth 0.383. The conclusion from overall effect of independent variables is 38.3% while the remaining 61.7% is influenced by other independent variables that were not examined and used in this study.Keyword : Understanding The Rules, Turnover, Quality Of Service, Sanctions, and Compliance Taxpayers.
Analisis Faktor-Faktor yang Mempengaruhi Mahasiswa Akuntansi dalam Pemilihan Karir Menjadi Akuntan Publik (Studi empiris pada Perguruan Tinggi Negeri dan Swasta di Pekanbaru) Yanti, Novri; Ratnawati, Vince; ', Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the influence of the intrinsic value of work, financial rewards, work environment, professional recognition, social values, and personality labor market considerations in the selection of public accountant career.The samples in this study were students of existing state and private universities in Pekanbaru. Methods of data collection in this study is the method of questionnaire survey using instruments that are delivered directly to the students. Total Respondents were used in this analysis were 134 respondents (89%). Methods of Analysis is conducted with a multipleregression analysis using SPSS (Statistical Product and Service Solutions) Version 17.The results of testing hypotheses using the t test, concluded H2, H3, H4, H6 is accepted which has a significance value p-value <0.5, indicating that the variable financial reward, work environment, professional recognition, social values and labor market considerations have influence on the selection of public accountant career. While variable intrinsic value of work, social values and personality have a significance value of p-value > 0.5, H1, H5, H7 is not acceptable. The coefficient of determination in this study was 70%. These four variables affect the dependent variable by 70%, while 30% is influenced by other variables that are not addressed in this study.Keywords : Job Intrinsic Value, Financial Awards, Work Environment, Professional Recognition, Social Values, Job Market Considerations, Personality
PENGARUH TINGKAT PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH, UKURAN PEMERINTAH DAERAH, BELANJA MODAL, DAN JUMLAH PENDUDUK TERHADAP KELEMAHAN PENGENDALIAN INTERN PADA PEMERINTAH DAERAH (Studi Empiris Pada Kabupaten Dan Kota Provinsi Riau Dan Sumatera Bara Iqbal, Muhammad; Tanjung, Amries Rusli; ', Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The research aims to analyze of economic growth rate, locally-generated revenue, government size, capital expenditure and population to the weakness of internal control. Object of this research areRiau and Sumatera Barat Province. That data are analyzed by linear regression method and SPSS program version 19. The variables were examined economic growth rate, locally-generated revenue, government size, capital expenditure and population to the weakness of internal control. The results of this research showedeconomic growth rate has an effect tothe weakness of internal control with 0,048 significance, locally-generated revenuehas an effect tothe weakness of internal control with 0,012 significance, government sizehas an effect tothe weakness of internal controlwith 0,009 significance, capital expenditure has no effect tothe weakness of internal control with 0,607 significance and population has an effect tothe weakness of internal control with 0,037 significance The results of this research also showed that coefficient R square is 81,9%. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well. While the remaining influenced by other variables not included in the regression models were not included in this study. All variables also have strong relation with variable dependents in this research.Keywords: economic, revenue, government size, capital expenditure and population
Co-Authors Amries Rusli Tanjung Basri, Yessy Mutia Muhammad Rivai Novri Yanti Rizajayanti, Diyan Sulastika Vince Ratnawati Yessi Mutia Basri Zein, Muhammad