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PENGARUH KOMITMEN ORGANISASIONAL, MOTIVASI DAN KOMPETENSI TERHADAP KINERJA MANAJERIAL PADA RUMAH SAKIT SWASTA DI KOTA PEKENBARU Laura Amelya Br Napitupulu; Rita Anugerah Mafis; Mudrika alamsyah Hasan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to examine the influence of organizational commitment, motivation and competence to managerial performance at a private hospital in the city of pekanbaru. This study was conducted at 18 private hospital in the city of pekanbaru. The sampling method used in this study is purposive sampling method. The respondent in this study is division manager/functional, the head of division/section/sub section. The sample used in this study is 70 respondent selected by using purposive sampling method. The independent variable is organizational commitment, motivation and competence. The dependent variable is the performance of managerial. The hypotheses then tested is multiple linearregression analysis by using SPSS version 20.0. The result of this study indicated that the organizational commitment did not significant effect on managerial performance with level significant 0,775 >0,05, the motivation of significantinfluence on managerial performance with level significant 0,001<0,05, while the competence of significant influence on managerial performance with level significant 0,000<0,05. The result ajusted R-Square of the test show independentvariables to dependent variables is 89%. While the rest 11% influenced by other variables not examined in this study.Keyword: Organizational Commitment, Motivation, Competence, ManagerialPerformance
Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi, Penerapan Akuntansi Sektor Publik Dan Ketaatan Pada Peraturan Perundangan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Kota Pekanbaru Mentari Cefrida S; Emrinaldi Nur Dp; Mudrika Alamsyah Hasan
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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The purpose of this study is to examine empirically the effect of budget goal clarity, accounting control, public accounting application and compliance with laws and regulations to accountability government performance of pekanbaru. This study use questionnaire to colleting data. Four hyphotesis purpose in this research which analysist by parcial linear square. Data analysis method is using hypothesis testing of Inner Model. Previously conducted analysis, each variable tested for validity and reliability of data using smart software PLS. The result of this research showed budget goal clarity have significant effect to accountability government performance while accounting controls, public accounting application, and compliance with laws and regulations conversely. The result aslo indicate only budget goal clarity have influen to account ability for public sector.Keywords: Budget goal clarity, accounting control, public accounting implementation, adherence to the rule of law, accountability of agency performance
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (Studi Pada SKPD Kabupaten Bengkalis) Nurlaili &#039;; Nur Azlina; Mudrika Alamsyah Hasan
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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This study aims to (1) examine the effect of the financial statement presentation of the financial management accountability and (2) examine the effect of the accessibility of the financial statements to the accountability of financial management. The method used in this research is total sampling method. Data of this study uses primary data, directly through a questionnaire and analyzed using SPSS version 20. The data were analyzed to test the hypothesis using multiple regression analysis approach. The results showed that the effect on the financial statement presentation of financial management accountability and accessibility affect the accountability of financial management. The test results which found significant results due to the better presentation of the financial statements and the accessibility of the financial statements will be good also government against users of financial statements.Keywords: financial statements, accessibility, accountability, and financial management
PENGARUH AKUNTABILITAS, GENDER, DAN PENGALAMAN KERJA AUDIT TERHADAP KUALITAS HASIL KERJA AUDITOR DENGAN PENGETAHUAN SEBAGAI VARIABEL MODERASI Natasha Amelia Rosyadi; Kennedy Kennedy; Mudrika Alamsyah Hasan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to obtain empirical evidence about the influence of accountability, gender, auditor work experience and knowledge to the extent of quality of auditor’s works. It is also predicted that knowledge moderate the relationship between accountability, gender, auditor work experience with quality of auditor works’s. This study used primer data with quitonaiers. The population of this study was obtained from a sample of auditors who work for local Accounting Public Firm in Pekanbaru, Padang and Medan. By using purposive sampling method, from 100 quitonaiers, 17 was not back and 14 quitonaiers did not used, so 68 auditors were selected as a sample. The analysis technique used multiple linear regression analysis using SPSS ver. 17 computer program. The results of analysis showed that accountability, gender, auditor work experience, accountability after moderated with knowledge and auditor work experience after moderated with knowledge significantly influence to the extent of quality of auditor’s works. Meanwhile, the results of analisys also showed gender after moderated with knowledge had not significantly affected the extent of quality of auditor’s works with thitung -1,957 and it belowed ttabel 1,995 and signification value 0,355.Keyword : quality of auditor’s works, accountability, gender, auditor work experience, knowledge
PENGARUH KEADILAN ORGANISASI, SISTEM PENGENDALIAN INTERN, KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP KECURANGAN (FRAUD) (Studi Empiris Pada Kantor Cabang Utama Perusahaan Leasing di Kota Pekanbaru) Jelfani Saragih Sumbayak; Yuneita Anisma; Mudrika Alamsyah Hasan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The purpose of this reseach is to find influence of organizational justice on fraud, the influence of internal control system on fraud, and the influence of organization’s commitmen on fraud. The population in this study are employees at the main branch office of leasing in Pekanbaru City. The data used in this study in the form of primary data. Data collection techniques by distributing questionnaires to the employes who work at the main branch office of leasing in Pekanbaru City. Sample selection by simple random sampling technik. Total sample was calculated used by Slovin formula. The method of data analysis used to test the hypothesis is multiple regression analysis using the program SPSS Version 17. The result of this study is showed that organizational justice influence on fraud, internal control system inflaunce on fraud, organization’s commitment influence on fraud and leadership styles influence on fraud. The coefficient of determination in this study was 61,7%. These four variables affect the dependent variabel was 61.7%, while 38,3 % is influenced by other variabels that are not addressed in this study.Keywords: Justice, Organizational,Control, Commitmen, leadership styles and fraud
PENGARUH INDEPENDENSI, INTEGRITAS, OBYEKTIFITAS, DAN KOMPETENSI INSPEKTORAT TERHADAP KUALITAS HASIL AUDIT KEUANGAN DAERAH (Studi Empiris pada Inspektorat di Provinsi Kepulauan Riau) Adlina Fathnun; Kirmizi Kirmizi; Mudrika Alamsyah Hasan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The research aimed to determine the influence independency, integrity, objectivity, and competency, a positive influence on audit quality. In This research, researcher examined the quality of audit in some Inspectorates in Kepulauan Riau Province by using independent variables that are independency, integrity, objectivity, and competency. The population in this research are all auditors who worked on the Inspectorates in Kepulauan Riau Province. Sampling was conducted using a purposive sampling method and number of samples of 52 respondents. Primary data collection method used is questionnaire method. Data analysis technique used in this research is multiple regression analysis. The results of this research showed that integrity, objectivity, and competence have a positive and significant influence on audit quality. Simultaneously, all independent variables have a positive and significant influence on audit quality. Researcher suggested for future research in order to add more variable and then to extend the population.Keywords: independency, integrity, objectivity, competency, quality of audit result.
PENGARUH PARTISIPASI ANGGARAN TERHADAP BUDGETARY SLACK DENGAN ASIMETRI INFORMASI, KETIDAKPASTIAN LINGKUNGAN,KOMITMEN ORGANISASI, DAN REWARD SEBAGAI VARIABEL MODERATING PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) DI PROVINSI RIAU Sinta Tiara Putri; Amries Rusli Tanjung; Mudrika alamsyah Hasan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to examine the effect of budgetary participation and information asymmetry, environmental uncertainty, organizational commitment and reward as moderating variable towards budgetary Slack at government institution in Riau Province. The population in this study are all government agencies in Riau Province, totaling 39 units. To determine sample is using purposive sampling method, the respondents of this study is the managerial planning, coordination, evaluation, supervision, staffing, negotiation and representation of each government institution inRiau Province. The number of samples to be taken from this population is as much as 78 respondents. Analysis of data using models Moderated Regression Analysis (MRA). The study states that the hypothesis testing results show that the budgetary participation and the budgetary participation moderated by organizational commitment has a significant influence on budgetary slack in the province of Riau. Budgetary participation moderated by budget asymmetry, budgetary participation moderated by environmental uncertainty, and the budgetary participation moderated by reward does not affect significantly to the budgetary slack in government institution of Riau Province.Keywords: Budgetary, Slack, Commitment, and Reward
PENGARUH FAKTOR KEPERILAKUAN ORGANISASI TERHADAP KINERJA INDIVIDUAL DENGAN PENGGUNAAN SISTEM INFORMASI KEUANGAN DAERAH (SIKD) SEBAGAI VARIABEL INTERVENING (Studi Pada SKPD di Kabupaten Agam) Fadhli Irsyadi; Yusralaini -; Mudrika Alamsyah Hasan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This research was conducted to examine the influence of organizational factors; management support, the clarity of objectives, and training toward the individual performance with the use of Local Information Financial System as the intervening variable. The data were collected by sending 100 questionnaires to the user of Local Information Financial System (SIKD) in Agam regency, in which only 60 questionnaires were given back to the researcher. The statistics method used to examine each of the hypotheses is path analysis by using SPSS 17.0. From ten hypotheses, six hypotheses; H1, H3, H5, H7, H8, H10. It shows that the clarity of objectives, and training positively give the direct influence toward SIKD, whereas the management support does not affect the SIKD. This research also show that the clarity of objectives and SIKD positively affect the individual performance, while management support and training do not affect the individual performance. If the independent and dependent variables are mediated by the use of Local Information Financial System, it shows that management support and training indirectly affect the individual performance with the use of Local Information Financial System (SIKD) as the intervening variable.Keywords: behavioral, organizational, performance and information financial
PENGARUH PARTISIPASI ANGGARAN, PENEKANAN ANGGARAN, KOMITMEN ORGANISASI, LOCUS OF CONTROL, DAN KOMPLEKSITAS TUGAS TERHADAP KESENJANGAN ANGGARAN (Studi Empiris pada SKPD Kabupaten Agam) Eka Nopriyanti; Nur Azlina; Mudrika Alamsyah Hasan
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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This research aims to invetigate the effect of budget participation, budget emphasis, organization commitment, locus of control, and task complecity on budgetary slack.While responden is consisted by the structural functionary in governmental institution of Agam Regency. The data was collected by distributing quetionnaires to 108 repondents, but only 78 respondents who fill out the questionnaires. The analysis tool used is multiple regression using SPSS program version 21. The results show that budget participation, budget emphasis, organization commitment, locus of control, and tas complecity have significant effect and poitive impact on budgetary slack. Based on the results.Keywords: Budget Participation, Budget Emphasis, Organization Commitment, Locus Of Control, and Task Complecity.
ANALISIS PENGARUH BIAYA OPERASIONAL, VOLUME PEMBIAYAAN MURABAHAH DAN BAGI HASIL DPK TERHADAP MARGIN PEMBIAYAAN MURABAHAH STUDI KASUS PADA BANK UMUM SYARIAH DI INDONESIA TAHUN 2010-2014 Raisa Rossalina; Raja Adri Satriawan Surya; Mudrika Alamsyah Hasan
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 examine the Effect of Operating Costs, Murabahah Financing Volume and DPK Sharing towards Murabahah Financing Margin Case Study of Islamic Banks in Indonesia 2010-2014. The population in this study include Islamic Banks in Indonesia 2010-2014. The samples were selected by purposive sampling method. The data used in this research is secondary data. Data collection method used is the method of documentation. The analytical method used in this research is multiple linear regression analysis. Based on the data collected and testing has been done on the problem by using the method of regression analysis, it can be concluded: 1) From the results of hypothesis testing, it was found that there is significant influence of Operating Cost to Murabahah Financing Margin in Islamic Banks. 2) From the results of hypothesis testing, it was found that there is significant influence of Murabahah Financing Volume to Murabahah Financing Margin in Islamic Banks. 3) From the results of hypothesis testing, it was found that there is significant influence of DPK Sharing to Murabahah Financing Margin in Islamic Banks.Keywords: Operating Costs, Murabahah Financing Volume, DPK Sharing and Murabahah Financing Margin