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Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Published by Universitas Riau
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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Articles 446 Documents
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Search results for , issue "Vol 4, No 1 (2017): Wisuda Februari" : 446 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI MAHASISWA AKUNTANSI DALAM PEMILIHAN KARIR MENJADI AKUNTAN PUBLIC (Studi Empiris Pada Mahasiswa Akuntansi UR, UIN SUSKA, Di Pekanbaru Dan UNP, UNAND Di Padang) Novrika Yanti; R.Adri Satriawan Surya; Supriono Supriono
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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e accounting students in the selection of a public accounting career. Factors influencing the selection of a public accounting career with a variable measured the intrinsic value of work, salary, work environment, professional training, professional recognition, social values, labor market considerations, personality and academic attainment. The sample used by 120 respondents. Analysis of the data in this study usingmultiple regression analysis with SPSS version 20.The results of this analysis showed that variables intrinsic value of work, salary, work environment, professional training, professional recognition, social values, labor market considerations, personalities and academic attainment significant effect on career selection became public accountants by accounting students, but the partial variable work environment andacademic attainment does not significantly influence the selection of a career public accountants by accounting students, while variable intrinsic value of work, salaries, professional training, professional recognition, social values, labor market considerations, and the personality of each significant effect.Keyword : career selection became public accountant, public accounting profession, intrinsic value of work, salaries, work environment
ANALISIS KELAYAKAN PENGEMBANGAN INDUSTRI MEBEL MAHA KARYA DI KECAMATAN KAMPAR KIRI KABUPATEN KAMPAR Jumaita '; Jahrizal '; Deny Setiawan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This thesis discusses the Furniture Industry Development Feasibility Analysis of Supreme Naidoo districts Kampar District Kampar Kiri. The purpose of this study was to determine the feasibility of the development of the furniture industry Masterpiece in Kampar District Kampar Kiri seen from the financial aspect. This is a descriptive quantitative research, which aims to illustrate to the reader and reveals a situation or problem, the events regarding the feasibility of the development of the furniture industry maha financial karya.Untuk using the net present value, internal rate of return, as well as the net benefit cost ratio. The results showed that the industry Furniture Masterpiece seen from the calculation of NPV calculation result is 339 847 120> o the business viable. BCR calculation results which scored 1.15> 1, then the effort feasible. IRR calculation result is 69.04% while the specified IRR is 65%, then the IRR calculation results> IRR specified, means an investment deserves. Based on the aspect of NPV, BCR and IRR accepted then the business is feasible to run.Keywords: NPV, B / C ratio, and IRR
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH PROVINSI RIAU (Studi Empiris Pada SKPD Provinsi Riau) Kamemy, Laraswisesa; Savitri, Enni; ', 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 factors for implementing accrual accounting in government of Riau province. The data of this research is primer and started on July-August of 2016. Population of this research is department of SKPD Riau province. Samples of this research are one hundred twenty nine respondents with purposive sampling method. That data are analyzed by linear regression method and SPSS program version 19. The variables were examined are education level, training staff, the quality of information technology, additional supporting, experience, education background and size of SKPD. The results of this research showed education level has no effect to the implementing of accrual accounting with 0,622 significance, quality of technology has an effect to the implementing of accrual accounting with 0008 significance, training staff has an effect to the implementing of accrual accounting with 0,016 significance, additional supporting has an effect to the implementing of accrual accounting with 0,000 significance, education background has an effect to the implementing of accrual accounting with 0,001 significance., experience has an effect to the implementing of accrual accounting with 0,002 significance and size of SKPD has an effect to the implementing of accrual accounting with 0,537 significance The results of this research also showed that coefficient R square is 58,6%. 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 : Education,Training, Information, Supporting, Experience And Accrual Basic
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten In Utama, Reno Julia; Tanjung, Amries Rusli; Sofyan, Azhari
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 Competence of Human Resources, Information Technology Utilization, Implementation of Regional Financial Accounting System and Internal Control System on the Quality of Regional Financial Statements. This study was a quantitative research. Sample determined by purposive sampling and sampling for each SKPD using nonpropabilitas. The sample in this research as much as 75, who served as the fourth echelon in the regional work units (SKPD) in Indragiri Hulu. The sampling technique used purposive sampling method. Data of this study uses primary data directly through a questionnaire and analyzed using SPSS 20Management and analysis of data using multiple linear analysis with the help of software V20 (Statistical Produck and Service Solution). The results showed that the competence of Human Resources, Information Technology Utilization, Implementation of Regional Financial Accounting System and Internal Control System positive influence on quality of Regional Financial Statements. The coefficient of determination in this study was 97.4%, while 2.6% are influenced by other variables.Keyword : Competence, Technology, Financial, Internal Control, Financial Statement.
PENGARUH TIME BUDGET PRESSURE,LOCUS OF CONTROL, KOMITMEN ORGANISASI, DAN STRES KERJA TERHADAP KUALITAS AUDIT DENGAN PERILAKU DISFUNGSIONAL AUDIT SEBAGAI VARIABEL INTERVENING (Studi Empris pada Kantor Akuntan Publik Pekanbaru, Padang dan Medan) Kristanti, Margaretha Sonya; Anugerah, Rita; Hasan, Mudrika Alamsyah
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research is aimed to examine and find out evidence of the influence of time budget pressure, locus of control, organizational commitment, and job stress on audit quality. It also attemps to examine wheter dysfunctional audit behavior as mediatevariable.Data for this study were collected by using 99 questionnaires, which were distributed to auditors working at Public Accountants Firms. The sampling technique used is non-probability sampling using purposive sampling method. In total 60 questionnaires received were complete and hence usable in analysis. Data analysis method to examine each of the variabels and testing hypothesis were done through reliability test, validity test, normality test, the classical assumption test, test the coefficient determination, and T-test using multiple linear regression that is path analysis with SPSS 20.0.The result of this study indicates that the times budget pressurehave effects on audit quality with significant 0,022,locus of controlhave effects on audit quality with significant 0,006, organizational commitmenthave effects on audit quality with significant 0,031, job stresshave effects on audit quality with significant 0,031,time budget pressure indirectly effects on audit quality through dysfunctional audit behavior with significant 0,000, but locus of control, organizational commitment, and job stress did not indirectly effects on audit quality through dysfunctional audit behavior.Keywords : Time Budget, Control, Organizational, Stress, Behavior, And Audit Quality.
PENGARUH TINGKAT SUKU BUNGA BANK INDONESIA (BI RATE) DAN HARGA MINYAK DUNIA TERHADAP INFLASI DI INDONESIA Agnes Theresia Dabukke; Yusni Maulida; Toti Indrawati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aimed to analyze the effect of the interest rate of Bank Indonesia (BI Rate) and world oil prices on inflation in Indonesia during the period 2001-2015. The scope of this study conducted in Indonesia by year study period from 2001 to 2015. The data used in this research is quantitative data in the form of numbers.This study uses secondary data obtained from Bank Indonesia, the Central Bureau of Statistics and the International Energy Administration website. Data collection techniques used in this research is time series data in Indonesia. The study used multiple linear regression analysis with Ordinary Least Square method (OLS) with SPSS version 21.0. The results showed that simultaneous test (F test) showed that all independent variables were studied together have a significant effect on the dependent variable. In partial test (t test) showed variable Interest Rate Bank Indonesia (BI Rate) positive and significant effect on Inflation in Indonesia and World Oil Prices variable positive and significant effect on Inflation in Indonesia. The magnitude of the effect that (R2) by these three variables together against the dependent variable was 70.4%, while the remaining 29.6% is influenced by other variables not examined in this study.Keywords : BI Rate, World Oil and Inflation
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
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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
FAKTOR – FAKTOR YANG MEMPENGARUHI EKSPOR ALAS KAKI INDONESIA KE EROPA TAHUN 2005 – 2014 Dhimas Fajar Prasetyo fajar prasetyo; Syapsan Syapsan; Ando fahda aulia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research aim to invest the factors that influence the export of Indonesian footwear to Europe useing multiple regression analysis method. This research used secondary data from Central Burea of statistic, World Bank, Bank of Indonesian. This research to know the effect of footwear price, Rupiah’s exchange rate to America’s Dollar, GDP Uni Europe, production value to footwear export Indonesian to Europe. The results of the research that are simultaneously variables of international price, the rupiah’s exchange rate to us Dollar, Gross Domestic Product (GDP) and production value significantly influence the export of footwear Indonesia to Europe from 2005 to 2014. Partially, GDP and production has a significant positive effect to footwear export to Europe, and Rupiah’s exchange rate has a significant negative effect to the above export. Another variable, international price is not significantly influence the Indonesian footwear export to Europe. The magnitude of the effect caused by four’s R2 is a compact variable to the dependent variable is 95,4 % while the remaining 4,6 % are influenced by variable other variables that are not researched in this study. Keywords : Export, International price,the rupiah’s exchange rate, Gross Domestic Product (GDP), Production value
PENGARUH KEPATUHAN WAJIB PAJAK, PEMERIKSAAN PAJAK, PENAGIHAN PAJAK, DAN KEGIATAN SOSIALISASI PERPAJAKAN TERHADAP PENINGKATAN PENERIMAAN PAJAK PENGHASILAN BADAN (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Pekanbaru Tampan) Afrina Setiawati; Raja Adri Satriawan; Volta Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The objective of this research was to analyze the influence of taxpayer compliance, tax audit, tax collection, and tax socialization toward the increase of corporate income tax receivable. The population in this research is the company registered in the tax office of Pratama Tampan Pekanbaru from 2014 until 2016. Sample was determined by the jenuh sampling method. The data type that being used in this research were quantitative data by using monthly secondary data, while the method of analysis used is multiple regression analysis and use SPSS version 19.00 as the software for processing the data. The test results of this study indicate that the taxpayer compliance, tax audit, and tax collection effect the increase of corporate income tax receivable. Meanwhile, tax socialization have no effect on the increase of corporate income tax receivable. Based on the total adjusted R-square results proved that the independence variable, taxpayer compliance level, tax audit, tax collection, and tax socialization affect the increase of corporate income tax receivable of 0.775 or 77.5%. While the remaining 22.5% is explained by other variables that are not performed in this research.Keyword : taxpayer compliance, tax audit, tax collection, tax socialization, income tax receivable.
PENGARUH RETURN ON ASSET, LEVERAGE, UKURAN PERUSAHAAN DAN KONEKSI POLITIK TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode Tahun 2012-2015) Annisa '; Taufeni Taufik; Rheny Afriana Hanif
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 find out the effect of return on assets, leverage, firm size, and political connections on the extent of tax avoidance with proxy cash effective tax rate. Independent variables used in this study are return on assets, leverage, firm size, and political connections while the dependent variable in this study is tax avoidance are measured using Cash Effective Tax Rate (CETR). The population in this study is the the manufactured company on the Indonesian Stock Exchange in 2012-2015. The sample was determined by the purposive sampling method and obtain 40 companies. Type of data used was secondary data obtained from www.idx.co.id or corporate websites. Data analysis conducted with multiple regression model with help of software SPSS version 22,0. Of the result of the testing that has been done, that return on assets has significant value and a negative effect on tax avoidance. Leverage has significant value and a positive effect on tax avoidance. Meanwhile firm size and political connections have no significant effect on tax avoidance. Based on total adjusted R-square result proved that variables of return on assets, leverage, firm size, and political connections effect on tax avoidance results of 17,9% while the rest of 82,1% were affected by other variables that were not performed in this study like Independent commissioner board, audit committee and executive characteristics.Keywords: Return On Assets, Leverage, Firm Size, Political Connections, Tax Avoidance

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