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INDONESIA
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Published by Universitas Riau
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 446 Documents
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Search results for , issue "Vol 4, No 1 (2017): Wisuda Februari" : 446 Documents clear
PENGARUH PROFESIONALISME, KOMITMEN ORGANISASI, IKLIM ORGANISASI, STRES KERJA DAN INSENTIF TERHADAP KINERJA ACCOUNT REPRESENTATIVE PADA KANTOR PELAYANAN PAJAK DI PROVINSI RIAU Wenny Risanti; Novita Indrawati; Rofika '
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

The purpose of this study is to examine the influence of professionalism, organizational commitment, organizational climate, job stress and incentive to account representative performance at the tax service office in Riau. The population in this study are all account representatives that working at 8 the tax service office in Riau. The samples used with saturated sampling method or census. The data used are primary data collected through questionnaires. Questionnaires which can be processed a total of 110 questionnaires from 137 questionnaires distributed. The data were analyzed using multiple regression analysis and assisted with SPSS version 21. The variables were examined are the influence of professionalism, organizational commitment, organizational climate, job stress and incentive to account representative performance. The results of this study indicate that the professionalism, organizational commitment, job stress and incentive influence on the account representative performance. While the organizational climate has not influence the account representative performance. Overall, the professionalism, organizational commitment, organizational climate, job stress and the incentive influence on the account representative performance by 59.2%. While 40.8% are influenced by other variables that did not examined on this research.Keywords : Professionalism, Commitment, Climat, and Account Representative
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT: DITINJAU DARIASPEK KARAKTERISTIK DIRI DAN ASPEK LINGKUNGAN (Studi pada BPK-RI Perwakilan Provinsi Riau) Kurniawan, Egi; Andreas, Andreas; Susilatri, Susilatri
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 research was aimed to examine factors affecting the audit judgment, namely gender, independence, expertise, task complexity, and obedience pressure. The sample of this research are auditors who worked on BPK-RI Representative Riau Province. The sample were selected with a total sampling method. Collecting data in this research using a questionnaire submitted to 68 auditors. The questionnaire returned as much 66 questionnaires (97%). Data analysys used multiple regression analysis. The result of this research showed that the Independence, expertise and task complexity influence to audit judgment, while gender and obedience pressure has no effect on audit judgment.Keywords : Gender, Independence, Expertise, Task Complexity, Obedience Pressure, Audit Judgment
PENGARUH MORALITAS INDIVIDU, SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris pada SKPD Kab. Kuantan Singingi) Novikasari, Yully; ', Desmiyawati; Silfi, Alfiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This research aims to test the influence of individual morality, internal control, and accounting rules on the accounting fraud tendencies on performance of local government city on Kuantan Singingi. This research was carried out on the units of works devices of Kuantan Singingi. The population in this research is the employees who work in a work unit of the devices area, the technique used is the sample of purposive sampling. The respondents in this study is the head of a work ujit the device area, the secretary of the working units of the device area, head of sub-division of finance and financial business unit of dresser’s official work of the device area. The sample used in this study as much as 58 respondents. Statistical methods are used to test the hyphothesis of the research is the analysis of multiple linear regression using the software spss version 21.0. The results of this study indicate that the variable are individual morality variables affect the performance of local government with a regression coefficient of 0,001 and 0,000 significant value (alpha<0,05) this is shown by the result of tcount>ttable that is 2,108>1,682. Internal control affect the performance of the local government, with a regression coefficient of 0,008 and 0,000 significant value (alpha 0,05) this shown by the result of tcount>ttable that is 2,338>1,682. And accounting rules affect the performance of the local government, with a regression coefficient of 0,026 and 0,000 significant value (alpha<0,05) this shown by the result of tcount>tteble that is 2,3533>1,682.Keywords : Individual Morality, Internal Control, Rule, Tendencies, and Fraud
PENGARUH INTEGRITAS, MOTIVASI, OBJEKTIVITAS, DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT (Studi Pada Inspektorat Kabupaten/Kota di Provinsi Riau) Widya Arisza Septyaningtyas; Nur Azlina; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

The purpose of this research was to identify and analyze about (1) The effect of integrity on audit quality, (2) The effect of motivation on audit quality, (3) The effect of objectivity on audit quality, (4) The effect of work experience on audit quality. Study was conducted at inspectorate Districts / City in Riau Province, which amount to 13 inspectorates.The data used in this research was primary data with questionnaire as an instrument. The method that used to the sample selection was random sampling. The number of samples in this research were 35 respondents. Hypothesis test used in this research was statistical t-test. Data analysis techniques used in this research was multiple linear regression analysis using Statistical Product and Service Solution (SPSS) version 21.0 for Windows as data processing software program.Results of hypothesis test using statistical t-test showed the significant value of integrity variable 0.302 > 0.05, which means that H1 rejected, the motivation variable 0.869 > 0.05, which means that H2 rejected, objectivity variables 0.00 < 0.05, which means the H3 accepted, and work experience variable 0.797 > 0.05, which means the H4 rejected. The results showed that integrity, motivation, and work experience have no effect on audit quality. While, objectivity variables has effect on audit quality.Keywords: Audit Quality, Integrity, Motivation, Objectivity, and Work Experience
FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN DANA MASYARAKAT PADA BANK PEMERINTAH PROVINSI RIAU (TAHUN 2000-2015) Ainul Qalbina Nurri; Rosyetti &#039;; Rahmita Budiartiningsih
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research aims to know the great influence of economic growth, saving interest rate and inflation agains the absorption of public funds in government banks of Riau Province. The data used in this research is the data time series from 2000 to 2015, sourced from a representative Bank Indonesia and Badan Pusat Statistik of Riau. Methods of analysis used is multiple linear regression analysis by using SPSS 23 for windows. In this research, the dependent variable is the absorption of public funds while the independent variables are economic growth, saving interest rate and inflation. From the results of this research were obtained that the variable on economic growth, saving interest rates and inflation simultaneously give significant effects against the absorption of public funds with F of 34,474 and significant level of 0,000. From the results of the t-test with significant levels of partial α = 5% is obtained that the variables of economic growth effect positive and significant, saving interest rate effect negative and significant and inflation effect negative and insignificant against the absorption of public funds. While economic growth has variables influence the more dominant against the absorption of public funds in government banks of Riau Province with significant level of 0,001. Great influence posed (Adjusted R-Square) by a third variable to the variable dependent is 87,0%, 13,0% while the rest is affected by other variables not examined in this study.Keywords: Public Funds, Economic Growth, Saving Interest Rate and Inflation
FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU AUDITOR DALAM PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (Studi Empiris Pada Kantor Akuntan Publik di Medan, Pekanbaru, dan Batam) Rahmadani, Syahira; Anisma, Yuneita; ', Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The research aims to analyze of factors that influencing auditor’s attitude in procedure of audit’s premature. Object of this research is public accountant which registered in Medan, Pekanbaru and Batam There are ninety six questionnaires were sent, but only sixty nine questionnaires are returned. That data are analyzed by linear regression method and SPSS program version 19. The variables were examined audit risk, locus of control, audit’s experience, time pressure, review and control from public accountant and self esteem in relation to ambition in procedure of audit’s premature. The results of this research showed audit risk has an effect in procedure of audit’s premature with 0,000 significance, locus of control has an effect in procedure of audit’s premature with 0,000 significance, audit’s experience has an effect in procedure of audit’s premature with 0,008 significance, time pressure has an effect in procedure of audit’s premature with 0,001 significance, review and control from public accountant has an effect in procedure of audit’s premature with 0,003 significance and self esteem in relation to ambition has an effect in procedure of audit’s premature with 0,009 significance. The results of this research also showed that coefficient R square is 51,7%. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well.Keywords : auditor, attitude, procedure, audit, premature.
PROSPEK PENGEMBANGAN INDUSTRI BORDIR/SULAMAN DI KOTA PEKANBARU Rezzy Andriani; Mardiana &#039;; Deny Setiawan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to determine whether the industry Embroidery /embroidery in Pekanbaru has good prospects for development. This research was conducted in the city of Pekanbaru by using primary data and secondary dataobtained from the Department of Industry and Commerce in the city of Pekanbaru and Pekanbaru City Central Statistics Agency (BPS). Data analysis method used is to use the Payback Period (PP), Benefit Cost Ratio (B / C Ratio), Net Present Value (NPV) and Internal Rate Of Return (IRR). From the research that has been done by the author, can be seen the average income of industrialists embroidery / needlework is Rp. 27,247,273 per year. With Payback period is 1 year and 5 months 19 days, Benefit Cost Ratio (B / C Ratio) amounted to 1,101, Net Present Value (NPV) is Rp. 67,833,089, and Internal Rate Of Return (IRR) is approximately 66.2%.Industry so small embroidery / needlework in Pekanbaru City declared eligible to run.Keywords : Prospect, Industrial Development, PP, B/C, NPV, IRR
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, KOMPETENSI SUMBER DAYA MANUSIA, PERAN AUDIT INTERNAL DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN SISTEM PENGENDALIAN INTEREN SEBAGAI VARIABEL MODERATING (Studi Pada SKPD Kabupaten Indragiri Hulu) Fella Wahyuni; Emrinaldi Nur; Hariadi Yasni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to examine the influence of the Effect of applying government accounting standars, competence human resources, the role of internal audits, and information technology utilization on the quality of financial reporting information to the internal control system as moderating variable (study on regional working units Indragiri Hulu). This study was conducted in 24 regional work units in indragiri hulu with 72 respondents. The method of analysis used was in this research helped by Smart PLS software. Determination of the sample is done by using purposive sampling method. The result of this study found that, the effect of variable indicate that the variable of applying government accounting standars have not influence on the quality of financial reporting information, with t value is 0,463. Variable of competence human resource have not influence on the quality of financial reporting information, with t value 0,525. Variable of the role of internal audits have influence on the quality of financial reporting information, with t value is 2,809. Variable of information technology etilization have not influence on the quality of financial reporting information, with t value is 0,8183. On internal control system as moderating variable have not moderate relation of applying goverment accounting standars and competence human resources on the quality of financial reporting information, but internal control system variable have moderate relation of the role of internal audits and information technology utilization on the quality of financial reporting information.Keyword : government accounting standars, competence human resources, the role of internal audits, information technology utilization, the quality of financial reporting information, and internal control system
ANALISIS NILAI TAMBAH PRODUKSI LIMBAH KOTORAN TERNAK RUMAH POTONG HEWAN KOTA PEKANBARU Dwi Tia Puteri Kusuma; Tri Sukirno Putro; Lapeti Sari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The purpose of this research is to know whether the production of livestock disposal waste give a value added to the slaughterhouse in Pekanbaru. This research using data period of 2010-2014, which is published by the slaughterhouse in Pekanbaru City. The method of this research was descriptivequantitative , to explain the value added of livestock disposal waste in Pekanbaru City as fertilizer raw materials. In this research the amount of solid livestock disposal waste calculation of the value added by using analysis of gross valueadded, net value added and value added per raw material. Then can be determined the magniture of added in generate of the production of fertilizer. Object in this research was slaughterhouse animals the city of Pekanbaru. In this research population is all the employes slaughterhouse animals which totaled 6 people. Technique the sample used is a technique sampling saturated where all population are only sampled. To find out the amount of value added counted by reduction of total production and the total cost of the production of fertilizers, then can be determined the profits of the produced. The results of this research shows that the production of livestock disposal waste give a value added to the Slaughterhouse Pekanbaru. The production of livestock disposal waste give a total gross value added is Rp. 28.543.000 and a total net value added is Rp. 28.338.000/year for 6 workers. And everyworker in Slaughterhouse Pekanbaru receive an income is Rp. 4.731.333/year. This value added is an profits in by workers a production in 1 kilograms raw materials.Keyword : Value Added, Livestock Disposal, and Slaughterhouse
ANALISIS TINGKAT KEPUASAN KONSUMEN ATAS KUALITAS PELAYANAN PADA SOLARIA RESTORAN MALL SKA DI KOTA PEKANBARU Sri Rahmi Murni; Jusherm Jusherm; Henni Noviasari
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 determine the level of customer satisfaction on the quality of service on Solaria Restaurant City Mall SKA Pekanbaru. The population in this study is that consumers who visit the Solaria Restaurants Mall SKA Pekanbaru. The determination of the amount of sample 98 people based on Hair et. al, convinience using sampling techniques. Analysis of the data in this study using Impertance Performance Analysis (IPA). The results of the study with an average of respondents' answers to the level of satisfaction on reability is with category of satisfied. Then variable respondent satisfaction level of responsiveness as satisfied. Furthermore, customer satisfaction with ansurance variable is satisfied. Customer satisfaction with empathy variable with the satisfied category. While customer satisfaction with tangible variables is categorized as very satisfied.Keywords : Customer Satisfaction, Quality of Service

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