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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
MULTIPLIER EFFECT INDUSTRI PARIWISATA CANDI MUARA TAKUS TERHADAP PEREKONOMIAN MASYARAKAT DI KECAMATAN XII KOTO KAMPAR KABUPATEN KAMPAR Muhammad Ikhsan; Mardiana '; Deny Setiawan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

The research was carried on in Kampar regency precisely in the District XII Koto Kampar. This study was conducted in Kampar regency located in District XII Koto Kampar. This study aims to (1) Identify the characteristics of visitors, businessmen and labor (2) To identify the perception of the condition of Tourism Muara Takus by visitors, businesses and workers in the tourist area (3) Measuring multiplier effet that caused by Muara Takus tourist activities on the economy of the community. The method used is descriptive method. By sampling methods Quota sampling techniques using Sampling Insidential election. In assessing the perception of using Rating Scale and analyzing the economic impact of travel activty in Muara Takus using Keynesian Income Multiplier to see the impact directly, impact indirectly and impact advance are processed using a computer application Microsoft Excel 2010. The results of this study showed the perception of visitor 54% is good enough, the perception of buisnesses 65% good and perception of labor 66% good, For value of Keynesian income multiplier is 2.6, Income Multiplier Ratio Type I with a value of 1, and the ratio of Type II income multiplier of 1.19, in accordance with the provisions (META, 2001) if the value of Keynesian income multiplier ≥ 1 which means that the existence of Muara Takus tourism has economic impact on the economy of the local community is quite large.Keywords: Characteristics, Perception and Multiplier Effect
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN PERSEPSI INOVASI SEBAGAI VARIABEL INTERVENING (Studi Pada Pemerintah Kota Pekanbaru) Wanda Dedi Saputra; Desmiyawati '; Meilda Wiguna
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Managerial performance is one of the factors that can be used to increase the effectiveness of the organization. In order that these objectives can be achieved effectively it is necessari to pay attention to the participation in the preparation of the budget as well as the existence of a perception of innovation in the relationship decisions related to budget. This study aimed to investigate the effect of budget participation on managerial performance in public sector organizations. The study also examined whether the perception of innovation mediates the effect of budget participation on managerial performance.This research data collection using questionnaire survey. The questionnaire submitted to 78 structural officials SKPD Pekanbaru, 66 questionnaires were returned and 57 questionnaires (73.08%) complete and can be processed. The data collected were processed using SPSS 17.0 with path analysis to examine the effect of direct and indirect budget participation on managerial performance with a significance level of 0.05 or 5%.The results of this study indicate that the direct effect of budget participation on managerial performance. Participation budget also significantly influence the perception of innovation. However, the budget does not affect the participation of indirect managerial performance through an intervening variable perception of innovation.Keywords : budgetary participation, managerial performance, perception of Innovation, and publik sector organization
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 GOOD CORPORATE GOVERNANCE, ENVIRONMENTAL PERFORMANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FINANCIAL PERFORMANCE (Studi Empiris pada Seluruh Perusahaan Terdaftar di BEI Mengikuti PROPER Periode Tahun 2014-2015) Risky Vera Yoanna; Kirmizi Ritonga; Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research has purposed to see the influenced of good corporate governance, environmental performance and corporate social responsibility in facing financial performance in Company Listed On Indonesia Stock Exchange Year 2014-2015. This research has two variables. They are independent and dependent variable. Dependent variable consist of financial performance of the company. Independent variabel consist comissaris independent,board of direction, audit committee, environmental performance, and corporate social responsibility. The populations of this research consist of 68 company and 74 samples company from 2014-2015 which listed in Indonesia Stock Exchange. Technique or getting sample of this research was purposive sampling. Multiple regression is used to test the hypothesis. After it was tested by using SPSS version 20.00. The result show that board of direction and environmental performance has significant impact on the financial performance. While comissaris independent, comitee audit and corporate social responsibility has no significant effect on the financial performance. Adjusted R Square shows the value of 0,125. It means that 12,5% change in financial performance is affected by the determinant variables in the model while the rest 87,5% is explained by other variables not included in the model.Keywords : Good Corporate Governance, Environmental Performance, Corporate Social Responsibility dan Financial Performance.
PENGARUH PENERAPAN SISTEM INFORMASI KEUANGAN DAERAH, PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada SKPD Kabupaten Kuantan Singingi) Putri, Audiana; ', Desmiyawati; ', Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The research aims to analyze of influencing implementing financial information system, implementing accounting government standard and utilization of information technology to the quality of information financial reporting. Object of this research is department of SKPD Kuantan Singingi. There are eighty one questionnaires were sent, and eighty one questionnaires are returned. That data are analyzed by linear regression method and SPSS program version 19. The variables were examined implementing financial information system, implementing accounting government standard and utilization of information technology to the quality of information financial reporting. The results of this research showed implementing financial information system has an effect to the quality of information financial reporting with 0,001 significance, implementing accounting government standard has an effect to the quality of information financial reporting with 0,003 significance and utilization of information technology has an effect to the quality of information financial reporting with 0,001 significance. The results of this research also showed that coefficient R square is 75,8%. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well.. All variables also have strong relation with variable dependents in this research.Keywords: information, financial, accounting, government and quality
PENGARUH KEPUASAN KERJA DAN IKLIM ORGANISASI TERHADAP KOMITMEN ORGANISASI KARYAWAN STUDI KASUS PT. KURNIA SUBUR DI RENGAT Srimaulani '; Taufiqurrahman '; Henni Noviasari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to determine how the influences of job satisfaction and organizational climate on organizational commitment employee case study PT. Kurnia Subur in Rengat. The population in this study wasall employees at PT. Kurnia Subur 86 people. The sampling is done by making all employees in the sample. Analysis of the data used is descriptive analysis with quantitative analysis tools that multiple linear regression with SPSS version 18.00. From the testing that has been done, simultaneous test showed that job satisfaction and organizational climate simultaneously haveeffect to organizational commitment of employees, while the partial test job satisfaction and organizational climate partially have effect to the organizational commitment of employees at PT. Kurnia Subur In Rengat. In order to maximize organizational commitment of employees at PT. Kurnia Subur In Rengat,it is necessary to increase the employee's emotional ties to the company. For example, by giving the employee participation in decision-making regarding the company and with regard to employee in company facilities. It is expeted that employees will have a strong emotional bond with the company and to increase employees' organizational commitment.Keyword : Job Satisfaction, Organizational Climate, Commitment Organization.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, SISTEM PENGENDALIAN INTERN, SISTEM AKUNTANSI KEUANGAN DAERAH, DAN SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI (Studi Pada SKPD Ka Sanjaya, Aditya; ', M. Rasuli; Haryani, Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Research aims to understand the influence of the application of government accounting standard, internal control system, regional financial accounting system, and human resources on the quality of local government financial statements with a commitment organization as moderation in Kampar Regency. This research using data primary. The samples serve as respondents taken by using the sampling method of proposive. Each population represented 3 respondents is the financial officer, treasurer, and staff treasurer. A questionnaire distributed to 96 respondents, and successfully reassembled with complete answers are obtained from 84 respondents. Analysis data using of multiple regression with the help of software SPSS Version 20.00. The result showed that government accounting system, internal control system, the accounting system are the significant effect on the quality of financial reports to the level of significance < 0,05. While the results of human resources is no effect to the quality of financial reports on the level of significance > 0,05. Regression analysis coefficient of determination (R2) of 0,976 or 97,6% which means that the independent variable in this study could affect the dependent variable, while the rest 2,4% is explained by other variables not included in this study.Keyword: standards, internal, financial, resources, and quality.
PROSPEK PENGEMBANGAN WISATA DANAU BANDAR KAYANGAN LEMBAH SARI KOTA PEKANBARU Wulandari, Sri; Putro, Tri Sukirno; Indrawati, Toti
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The purpose of this study is to know the prospects of tourism development Kayangan Lake Bandar Lembah Sari Pekanbaru city, and to identify and analyze the factors driving and inhibiting the development of Bandar Kayangan Lake travel Lembah Sari Pekanbaru. The population in this study are all the visitors who come to Lake City Kayangan Lembah Sari Pekanbaru City in 2015. The sampling technique used is non-probability sampling is a sampling technique that does not give an opportunity or equal opportunity for each element or member of the population to be elected sample. Data is collected when visitors are in Lake City Kayangan Lembah Sari Pekanbaru. Determination of a minimum number of samples for the study was calculated based on a decent sample size between 30 - 500 in this study using a sample of 100 respondents. The results showed that the SWOT analysis in prospect in the development of Lake City Kayangan Lembah Sari is known that as a strength that is: Develop attractions clearly, Pendidikandan training in order to reduce costs in the operations of attraction, usage attractions computerized, cooperation with those who need Attraction , As a drawback, namely: Snag a job based on experience, A review of the potential attractions, There are no emergency procedures about tourist attractions, audit results on the attraction was not followed up. As Opportunity namely: The policy change agency to attractions, budget constraints for operational attractions, existence of the latest technology of attractions, attractions obtaining licensing requirement.Keyword : Prospects, Development, SWOT.
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN KINERJA MANAJERIAL SEBAGAI VARIABEL MODERATING Setyawan, Hari; Tanjung, Amries Rusli; Hariyani, Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aimed to examine the effect of directly variable budget goal clarity, accounting controls and compliance with laws and regulations as well as the influence of these variables on performance accountability of government agencies dimederasi by variable managerial performance, the study was conducted in Kampar regency precisely in the regional work units Kampar, with consideration facilitate researchers in data collection. The population in this study is mandatory LAKIP agencies Kampar Regency in Riau Province. The sample in this study is the Working Device Unit (SKPD) Kampar District, represented by the Head of Finance, treasurer and Chief of Staff, Government Agencies Program. Type of this research is the primary data. The method the researchers used multiple linear regression. The results in this study indicate that the budget goal clarity, accounting controls and compliance with laws and regulations have pesitif influence on performance accountability of government agencies and the interaction between the independent variables and managerial performance positive effect on performance accountability of government agencies. In this study, the independent variables are only able to affect 60% of the remaining dependent variable is influenced by other variables that are not described in this study.Keywords : Budget, Controls, Regulations, Accountability and Performance
PENGARUH DEFISIT ANGGARAN, INFLASI DAN KURS TERHADAP KUANTITAS UTANG LUAR NEGERI PEMERINTAH INDONESIA PERIODE 2001-2015 Nurhalimah, Siti; Basri, Syafril; Mardiana, Mardiana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to determine the effect of the budget deficit, inflation and the exchange rate against the quantity of foreign debt 2001-2015 period. The budget deficit as a variable (X1) inflation as a variable (X2) the exchange rate as a variable (X3) and the government foreign debt as a variable (Y). This research uses secondary data, this data is sourced from the Indonesian Financial Statistics Bank Indonesia and the Ministry of Finance of the Republic of Indonesia. The method in this research is quantitative by using statistical analysis and multiple linear regression equation coefficients calculation using SPSS 22. The result showed that based on the coefficient F calculated at 13.032 and F table 3.59 shows that F count is greater than F table variables simultaneously, which means the budget deficit, inflation and the exchange rate effect jointly to the quantity of government foreign debt 2001-2015 period.Results of the study also concluded that the value of the coefficient t for budget deficit of 2.716, the coefficient of - 0,809 t arithmetic inflation and exchange rate coefficient of -0.262 t while t table of 2.179. That shows the t variable budget deficit is greater than t table which means variable budget deficit significantly influence the quantity of foreign debt, while the variable inflation showed t count is smaller than t table which means that the variable inflation does not significantly influence the quantity of foreign debt government and variable exchhange rate shows the t less than t table which concluded that the exchange rate is not significant on quantity of government foreign debt 2001-2015 period.Keywords: the budget deficit, inflation, exchange rate, foreign debt

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