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Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
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Articles 446 Documents
Search results for , issue "Vol 4, No 1 (2017): Wisuda Februari" : 446 Documents clear
PROSPEK PENGEMBANGAN INDUSTRI MAKANAN OLAHAN PEMPEK PALEMBANG DI KOTA PEKANBARU Yovita Permata Sahli; Azwar Harahap; Yusni Maulida
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 research aims to determine the prospects of the processed food industry businesses pempek Palembang in Pekanbaru and to investigate any problems or constraints encountered in pempek Palembang run the business in the city of Pekanbaru.The population in this study are all businesses that sell and produce pempek Palembang in the city of Pekanbaru is 10 outlets.This study took a sample of 10 outlets pempek Palembang in city of Pekanbaru. The method used in this reseach is using feasibility studies, to conduct a review of the aspects of the feasibility study that review on aspects of financial and aspects of non financial.In the aspects non-financial through reviews on aspects of the market, raw material and socio-economic,as well as a review on the financial aspects through a review of financial feasibility by performing the calculation of Net Present Value (NPV), B / C Ratio, Internal Rate of Return (IRR) and Payback Period (PP). On the results of this study indicate that non-financial aspects of the review in the processed food industry pempek Palembang in the city of Pekanbaru has a prospects and feasible to develop, and review the financial aspects through feasibility calculations show NPV =513.684.145,7> 0, the value of B / C Ratio 1,23> 1, IRR 47.04%> 12% and the value of PP for 7,99 months (0,66 years). From these calculations show that the processed food industry pempek Palembang in the city of Pekanbaru has a prospects and feasible to develop.Keywords: Prospects, Feasibility Studies, and Pempek Palembang.
HUBUNGAN STRES KERJA TERHADAP PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT DENGAN LOCUS OF CONTROL DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada Auditor di BPKP RI Perwakilan Provinsi Riau dan Kepulauan Riau) Anggi Eka Puspita; Yesi Mutia Basri; Lila Anggraini
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 analyzed the effect of job stress on the acceptance of dysfunctional audit behavior, focussed on personal auditor characteristics viewed from internal locus of control and external locus of control, and organizational commitment as one of auditor's work attitude. This research was conducted on auditors working in State Development Audit Agency (Badan Pengawas Keuangan dan Pembangunan-BPKP) Riau and Riau Islands Province. The sample in this study amounted to 78 auditors. Sampling method in this research was convenience sampling technique. This research was collected data by distributing questionnaire. Statistic method used in this research were Linear Regression Analysis and Moderated Regression Analysis (MRA). The test results showed that job stress have a posstive and significant effect on acceptance of dysfunctional audit behavior. Internal locus of control were not able to moderated relation of job stress to acceptance of dysfunctional audit behavior. But, external locus of control and organizational commitmentcould be moderating relation of job stress to acceptance of dysfunctional audit behavior. External locus of control had strengthen relation of job stress and acceptance of dysfunctional audit behavior. Organizational commitment was able to weaken the relation of work stress to acceptance of dysfunctional audit behavior.Keywords: Internal locus of control, external locus of control, organizational commitment, acceptance of dysfunctional audit behaviour
PENGARUH INVESTASI DALAM NEGERI DAN INFLASI TERHADAP JUMLAH UANG BEREDAR DALAM ARTI LUAS DI INDONESIA PERIODE 2004-2015 Anggun Permatasari; Rahmita budiartiningsih; Rosyetti '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study conducted in Indonesia period 2004-2015. The purpose of this study was to determine the effect of domestic investment and inflation on the money supply in a broad sense the period 2004-2015. The research uses secondary data 2004-2015 period were sourced from Bank Indonesia, Badan Pusat Statistik and Badan Kordinasi Penanaman Modal. In this study using multiple linear regression analysis using SPSS 20.0 analysis tools. Data used is the 13-year time series data. Based on the result of tests performed by t test on each variable can be concluded that the investment in the country have a significant effect on the money supply in a broad sense in Indonesia, while the variable inflation is positive but not significant effect on the money supply in a broad sense. Simultan test results showed domestic investment variables and inflation have a significant effect on the money supply in abroad sense in Indonesia period 2004-2015 with F test of 55,836 with probability of 0,000 with R2 values of 0,909 wich implies 90,9% of the money supply in a broad sense in indonesia affected by domestic investment and inflation, while the rimaining 9,1% is influenced by other variables outside the reseaceh.Keywords : Domestic Investmenent, Inflation, and Money Supply
PENGARUH PENGAWASAN, KOMPENSASI FINANSIAL, DAN DISIPLIN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA PT. MITRA BUMI KABUPATEN KAMPAR Rizka Audina; Nuryanti '; Haryetti '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The research was conducted at PT. Mitra Bumi Kabupaten Kampar. With the aim to identify and analyze the influence of Influence Supervision, Financial Compensation and discipline on labor productivity at PT. Mitra Bumi Kabupaten Kampar. Population is the whole object to be examined. Where in this study population was all employees of PT. Mitra Bumi Kabupaten Kampar. The number of employees is 113 people. Determination of the number of samples using census method by setting it to 113 employees as respondents and data processing using multiple linear regression. Based on the test results if the data using multiple linear regression can be drawn some conclusions, namely: supervision, financial compensation and working discipline simultaneously affect the productivity of employees at multiple linear regression. Supervision partial effect on the productivity of employees at multiple linear regression. Financial compensation is partially affected the productivity of employees at multiple linear regression. Labor discipline partial effect on the productivity of employees at multiple linear regression. Expected to companies in order to increase productivity of employees. For example, by giving motivation regarding bonuses, big salary, and other benefits for employees who work in earnest. Thus increasing employee productivity.Keywords: Monitoring, Compensation, Discipline and productivity.
PENGARUH TENURE AUDIT DAN UMUR LISTING TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI MODERASI (Studi Empiris pada perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia Tahun 2011-2014) Sabrina Octaviani; Enni Savitri; Supriono '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aimed to test the influence of tenure audit and listing age affect audit report lag with auditor industry specialization as a moderating variable of empirical studies on LQ 45 companies listed in Bursa Efek Indonesia during the period of 2011 – 2014. and tenure audit and listing afe are utilized as independent variables. Dependent variable in this research is audit report lag.Data used in this research are collected from financial statements of LQ 45 companies listed in IDX fact book and Indonesian Capital Market Directory. The population of this research comprise of LQ 45 companies listed in Bursa Efek Indonesia during the period of 2011 – 2014 with a total of 180 companies. The samples are determined using purposive sampling method. And the total samples of 76 companies. Data used in this research are secondary data from financial statement of the aforementioned manufacturing companies. Analysis of data is carried out using multiple regression method with the aid of SPSS Version 18 computer program.The result of this research before moderating show that tenure audit and listing age have significant on audit report lag. This research reveals that tenure audit and listing age moderated by auditor industry specialization shows shorter audit report lag compared to that of the non-specialists.Keywords: job insecurity, years of service, organizational commitment, pay satisfaction and turnover intentions
PENGARUH PARTISIPASI ANGGARAN, ASIMETRI INFORMASI, LOCUS OF CONTROL, PENEKANAN ANGGARAN, DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP SENJANGAN ANGGARAN (STUDI EMPIRIS PADA SKPD KABUPATEN BENGKALIS) Dwi Untari; Azwir Nasir; Volta Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Purposes this study was aims to look at the effect of budgetary participation, information asymmetry, locus of control, suppression budgets, and environment uncertainty towards budgetary slack in Bengkalis regency. The population in this study was 28 SKPD in Government Bengkalis. The first hypothesis testing results show that budget participation variables significantly influence budgetary slack. The second hypothesis testing results show that information asymmetry variables significantly influence budgetary slack. The third hypothesis testing results show that the locus of control variables significantly influence budgetary slack. The fourth hypothesis testing results indicate that the suppression of variables significantly influence the budget budgetary slack. The fifth hypothesis testing results show that the environment uncertainty variables significantly influence budgetary slack. Rated R Square of 0.820 (82%). It explains that the budgetary slack influenced by budgetary participation, information asymmetry, locus of control, suppression budgets, and the uncertainty of the environment, while 18% more-facto influenced by other factors not examined in this study.Keywords : Budgetary participation, information asymmetry, locus of control, suppression budgets, environment uncertainty, budgetary slack
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, LIKUIDITAS, DAN BASIS KEPEMILIKAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2012-2014 Rindu Kurnia Putri; Zulbahridar '; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims size, profitability, laverage, liquidity, and based ownership to examine the effect of to corporate social responsibility. The sample used in this study are the mining companies listed on the Indonesian Stock Exchange (IDX) during the period 2012 to 2014 where the total sample is used by 25 companies. The sampling thecnique in which the number of observation obtained this study was 75 (25x3). The data used in this study is secondary data obtained from published financial reports in the Indonesian Stock Exchange. The method of analysis of this study using multiple regression analysis with help of softwere SPSS version 20,0. This study used classic assumption test composed of normality test, heteroskedasity test, autocorrelation test, and multi collinearity test. While hypothesis test is down with t test. The results of this study indicate that all independent variables are size, profitability, laverage, liquidity, and based ownership affect the corporate social responsibility on the level of significant (α) < 0,05. The coefficient of determination as big as 0,819 indicates that 81,9 % of the variations that occur in the corporate social responsibility is affected by size, profitability, laverage, liquidity, and based ownership while the rest of 18,1% were affected by other variabel that were not performed in this study.Keywords : Size, profitability, laverage, liquidity, and corporate social responsibility.
ANALISIS EFISIENSI PENGGUNAAN FAKTOR PRODUKSI PADA INDUSTRI KECIL DAN MENENGAH FURNITUR DI KOTA PEKANBARU Raihan Hanafi; Harlen &#039;; Azwar Harahap
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research aim to know the level of the efficiency of use of production factors at both of group industry. As a result of that, it will be know what production factor that needs for increasing or the reducing of input in order to reach the efficiency.The population of this research is the small and medium furniture industries in Pekanbaru City which the amount of sample in 52 industry unit. The dependent variable that used is financial capital, labour and material, meanwhile the dependent variable is production value. Method of the collecting data is do by questionare. Analysis methid that used in the research is production function of Cobb-Douglas with Frontiers Stochastic Applications and Return to Scale.The result of the furniture from wood show that the technical efficiency is about 0,5008. The allocative efficiency is 1,2742. And the Economic efficiency is 0,638. While for return to scale about 1,0783. It means the furniture from wood is in the increasing return to scale.For the furniture from metal, the level of technical efficiency is about 0,7519, the allocative efficiency is 1,7234, and the economic efficiency is 1,2931. While the return to scale value is about 0,6939. It means furniture from metal is in decreasing return to scale.By the level of technical efficiency that approaching 1(one). It can concluded that furniture from metal industries is more efficient in the using of its factor production than the metal furniture.Keywords : Efficiency, Productions, Cobb-Douglas, and Frontier Stochastic
ANALISIS KETIMPANGAN WILAYAH BERDASARKAN PDRB DAN PAD ANTARA RIAU DARATAN DENGAN RIAU PESISIR Mairisa &#039;; Yusbar Yusuf; Hendro Ekwarso
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research was conducted in region Riau Mainland and Coastal Riau. The purpose of this study to determine the level of inequality region based on Gross Regional Domestic Product (GRDP) and the level of inequality region based Local Original Revenue(PAD) between region Riau Mainland and Coastal Riau of the year 2010-2015. This study uses secondary data, data that has been collected by the data collector agency and published to the user community of data. This data is sourced from the Central Statistics Agency of Riau Province, the data used in this study is data PDRB and data PAD 2010-2015. This research using quantitative descriptive method by describing and describing the data obtained as well as the calculation of the figures mathematically using analysis tool index entropy Theil. From the results of research based on entropy index Theil is known that, during a period of 6 years (2010-2015) inequality region Riau Mainland higher than the Coastal Riau based Gross Regional Domestic Product (GRDP). And during a period of 6 years (2010-2015) based on Local Original Revenue (PAD) inequality Riau Coastal region is higher than Riau Mainland.Keywords : Inequality Region, PDRB, PAD, Theil Entropy Index
PENGARUH KETEPATAN SKEDUL PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) DAN SISTEM PENGENDALIAN INTERN TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN SIAK Utary Aini; Kirmizi Ritonga; Sem Paulus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Local government performance not separated from the local government budget. The performance of a government can be judged from the budget. One of accuracy in budgeting. And in the implementation of the budget on time, internal control systems are also needed so that everything stays in control. The goal of this research is conducted to explore whether there is empirical evidence about the effect of budget scheduling and internal control system of local government in Siak Regency. The object of this study is Siak regency. This study performed on local government in SKPD Siak Regency with the second, third, and fourth echelon position. Primary data collection method conducted with survey technique by providing questions to respondents by the questionnaire. The result of this study showed that budget scheduling and internal control system had a positive and signifikan effect in performance of local government.Keywords : Budget Scheduling, Internal Control System, Local Government Perormance.

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