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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
PENGARUH PARTISIPASI ANGGARAN, KEJELASAN TUJUAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada SKPD Kabupaten Rokan Hilir Permana, Indra; Kamaliah, Kamaliah; Ilham, Elfi
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 aims to examine the effect of Budgeting Participation, Budgetary Goal Clarity on the Managerial Performance and Organizational Commitment as a moderating variable in the District Government of Rokan HIlir.The population in this study is the Regional Task Force (SKPD), SKPD treasurer, and financial staff SKPD Rokan Hilir district, using a questionnaire survey. The data was collected by distributing questionnaires to 76 respondents, but only 69 respondents who fill out questionnaires. Methods of data analysis using Multiple Linear Regression Analisys who assisted with SPSS software. Results shows that budgetting participation has effect to the Manajerial Performance, Budgetary Goal Clarity has effect to the Manajerial Performance, and organizational commitment has moderated the effect of budgetting participation and Budgetary Goal Clarity on Managerial Performance.Keywords : Participation, Budgetary Goal Clarity, Commitment, and Manajerial Performance.
PENGARUH KEPUASAN KERJA DAN SEMANGAT KERJA TERHADAP KOMITMEN ORGANISASI DAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) PADA KARYAWAN HOTEL COMFORT DUMAI Wibisono, Albertus Agung; ', Nuryanti; J M Marpaung, Rio
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to analyze the influence of Job Satisfaction and Morale on Organizational Commitment and Organizational Citizenship Behavior (OCB) on the of employees Hotel Comfort Dumai. The sampling method using a census of all the population being sampled. The data used in this study is primary data obtained from questionnaires. The total sample of 108 respondents who are employees of Hotel Comfort Dumai. The analysis technique used is path analysis method. The results showed that variable Job Satisfaction, Morale, and Organizational Commitment positive and significant effect on Organizational Citizenship Behavior. The variable that has the most dominant influence on Organizational Citizenship Behavior is a Morale variable. Of this study obtained Rsquare value of 0,879, this means that 87.9% Organizational Citizenship Behavior variable can be explained by variable Job Satisfaction, Morale and Organizational Commitment and the remaining 12.1% is explained by other variables outside the equation.Keywords: Job Satisfaction, Morale, Organizational Commitment, Organizational Citizenship Behavior.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MELAKSANAKAN KEWAJIBAN PERPAJAKAN OLEH WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS UMKM DI KOTA PEKANBARU (Studi Empiris Pada KPP Pratama Pekanbaru Tampan) Yunita, Ria; Ratnawati, Vince; ', Rusli
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 determine wheter there a relationship among taxplayer awareness, knowlage, understanding and modernizations of the tax administration system on the willingness to implement tax obligations. The data was obtained from individual who works on Small and Medium Enterprices (SMEs) in Pekanbaru consisting of District Tampan, District Payung Sekaki, District Marpoyan Damai, District Rumbai and District Rumbai Coastal that the total number of units of micro, small and medium entreprises is 8832 units . The number of questionnaires distributed 100 pieces of questionnaires. But eventually that can be used for further analysis of questionnaires is 77 questionnaires. Use the method of sampling is convenience sampling This study used Partial Least (PLS) in test validity. The results of this study were obtained awareness t hitung > t tabel (6.49 > 1.993), knowledge t hitung > t tabel (6.68 > 1.993), understanding t hitung < t table (0.18 < 1.993), and the modernization of the tax administration system t hitung > ttabel ( 3.01 > 1.993). The result indicate that awareness, knowlage and the modernization of the tax administration system has positive on the implement tax obligations. However, understanding negatively affect the willingness to implement tax obligations.Keywords : Awareness, Knowledge, Understanding, Modernization and Willingness
PENGARUH AUDIT KINERJA DAN SISTEM PENGENDALIAN INTERN TERHADAP GOOD GOVERNMENT GOVERNANCE (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Siak) Muhammad Irfan; Nur Azlina; Rusli Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This researchis to determine the effect of the performance audit and internal control system of good government governance. Population in this research are civil servants in 28 work units siak district. While respondents consisted of a head of department, chief financial subdivision planning and financial planning staff totaling 68 people. The sampling method used in this research is purposive sampling, while data processing method used in this research is multiple regression analysis using SPSS software for data processing 21. The conclusion are that the performance audit and internal control system significant effect on good government governance. Furthermore the determination test which adjusted R2 of 0,754 or 75,4% indicates that the performance audit and internal control system affecting the good government governance. While the remaining 24,6% is influenced by other variables.Keyword : audit performance, internal control system, good government governance
PENGARUH PAJAK, MEKANISME BONUS, UKURAN PERUSAHAAN, KEPEMILIKAN ASING, DAN TUNNELING INCENTIVE TERHADAP TRANSFER PRICING (Perusahaan Sektor Industri Dasar Dan Kimia Yang Listing Di BEI Tahun 2011-2014) Thesa Refgia; Vince Ratnawati; Rusli &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Transfer pricing is a result of business growth business today. National companies now become the multinational corporations whose activities are not only centered on one country alone, but in some countries. This is done for tax evasion in order to obtain high profits. The purpose of this study to examine the effect of tax, bonus mechanism, firm size, foreign ownership and tunneling incentive to transfer pricing in the company's chemical and basic industry sectors listed on the Indonesia Stock Exchange in 2011-2014. These samples were obtained by purposive sampling method using several criteria in order to obtain a sample of 13 companies. Hypothesis testing is done by linear regression models with SPSS 16. The result shows that tax have significant effect on transfer pricing at 0.049 < 0.050 level of significance, foreign ownership have significant effect on transfer pricing at 0.044 < 0.050 level of significance, and tunneling incentive have significant effect on transfer pricing at 0.005 < 0.050 level of significance, the mechanism of bonuses doesn’t take any effect on transfer pricing at 0.757 > 0.050 level of significance and company size doesn’t take any effect on transfer pricing at 0.427 > 0.050 level of significance. The amount of determination (r2) of the tax effect, the mechanism of bonuses, company size, foreign ownership and tunneling incentive to transfer pricing that is equal to 27.2%, while the remaining 72.8% is influenced by other variables not examined in this study.Keywords: Taxes, Mechanism Bonus, Company Size, Foreign Ownership Incentive And Tunneling Against Transfer Pricing.
PENGARUH PERSEPSI KEBERMANFAATAN, PERSEPSI KEMUDAHAN, KEPUASAN, KECEPATAN, KEAMANAN DAN KERAHASIAAN TERHADAP PENGGUNAAN FASILITAS E-FILING SEBAGAI SARANA PENYAMPAIAN SPT MASASECARA ONLINE DAN REALTIME BAGI WAJIB PAJAK BADAN DI DUMAI Nurjannah &#039;; M. Rasuli &#039;; Rusli &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research was conducted to test whether the perceived of usefulness, perceived of ease, satisfaction, speed, and security and secrecy affect the use of e-filing facility. Research was conducted on corporate taxpayers who take advantage of e-filing are listed on KPP Pratama Dumai. The number of respondents in this research is as much as 70 respondents. The analytical method used in this research is multiple linear regression analysis with SPSS version 19.0.0. The results of the research showed that the perceived of ease, satisfaction, and speed affect the use of e-filing facility. The results also show that the perception of the usefulness as well as security and secrecy does not affect the use of e-filing facility. The coefficient of determination by the five variables in this study affect the dependent variable together amounted to 79.2%, while 20.8% is influenced by other variables not included in this regression model.Keywords : E-filing, Perceived of Usefulness and Ease, Satisfaction, Security and Secrecy
PENGARUH PENEMPATAN KERJA, PELATIHAN DAN LINGKUNGAN KERJA NON FISIK TERHADAP KEPUASAN KERJA KARYAWAN PADA PT. SAWIT ASAHAN INDAH KABUPATEN ROKAN HULU Mirza Yusfa Munawir; Dewita Suryati Ningsih; Arwinence Pramadewi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research was conducted at PT. Sawit Asahan Indah Rokan Hulu District. The purpose of this study was to determine the effect job placement, traning and non-physical environment on employee job satisfacition. The study population was 80 employees and is set with models census. Research variables used are the job placement, traning and non-physical work environment as independent variables and job satisfacition dependent variable. Methods of data analysis using multiple linear regression analysis aided by SPSS version 21. Research shows that the work placement and a significant positive effect Satisfaction Good work means more work placement can then job satisfaction will be improved, in particular in PT. Sawit Asahan Indah. Training variables influence positively and significantly Against Job satisfaction. Searching Google Articles Thus, more Effective Employee Training Conducted Indeed in basically able to increase job satisfaction, particularly in Sawit Asahan Indah. Non Physical Environment Variables work and significant positive effect on job Satisfaction, particularly in PT Sawit Asahan Indah. Increasingly High non Physical work environment employees in the Company, then the work will satisfaction can be improved. Research shows that variable work placement, training and non-physical work environment, Operate Together Against significant influence job satisfaction. If the Third Aspect can be improved simultaneously Operating Then Job satisfaction in PT Sawit Asahan Indah will be able to be increased significantly Operate.Keywords: Job Placement, Traning, Non-physical Work Environment, Job Satisfacition
ANALISIS KEPUASAN KERJA PEGAWAI STUDI KASUS DINAS KEPENDUDUKAN DAN CATATAN SIPIL KOTA PEKANBARU Kevin Odie Nugraha; Zulfadil Zulfadil; Taufiqurrahman Taufiqurrahman
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research was conducted in the Department of Population and Civil Registration Pekanbaru Jalan Mustafa Sari No. 1 Pekanbaru is the object of research is an employee of the Department of Population and Civil Registry of the city of Pekanbaru. In this study the authors used a descriptive approach where all the data gathered, interpreted and then connected with the theory with the theory that supports research on the study of literature. Analysis of the data in this study using a non-parametric statistical test analysis, a method of perceptionKeywords: Job Satisfaction
ANALISIS INDUSTRI KECIL UNGGULAN DI KOTA PEKANBARU Pebrianita Br Pinem; Harlen &#039;; Taryono &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research was conducted in the city of Pekanbaru with the object of research areas 12 districts in the city of Pekanbaru in the period 2008 to 2015. This study aims to determine the small industries be featured in a small industrial city of Pekanbaru and where small industries in Pekanbaru City spatially concentrated. This study uses secondary data, employment data is a small industrial branches every district in the city of Pekanbaru. The data were analyzed using descriptive analysis of quantitative analysis tool location quotient (LQ) and spatial concentration. The results of the research with the analysis of location quotient on employment show that in 2008 and 2015 small industries into a small industry featured in Pekanbaru City ie industrial branches of small craft in which branches of industry such craft is superior in District Tampan, District Bukit Raya, District Marpoyan Damai, Distric Tenayan Rayat, District Lima Puluh, District Sail, District Pekanbaru Kota, District Sukajadi, District Rumbai, and District Rumbai Pesisir. Based on the calculation of spatial concentration, a small industrial city of Pekanbaru concentrated in District Payung Sekaki on branch small industrial metals.Keywords : Industrial Base, Spatial Concentration, Location Quotient (LQ) Small Industry
PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PUBLIKASI SUSTAINABILITY REPORT (Studi Empiris pada Perusahaan LQ45 yang Terdaftar di BEI Tahun 2011-2014) Wulanda, Rhisa Dwi Putri; Hasan, Amir; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Publication of Sustainability Report (SR) in Indonesia is still voluntary, but the interests and priorities of the companies to publish SR increases. This research aims to determine the effect of the characteristics of the company and corporate governance consists of activity analysis, size, audit committee, and board of directors on the publication of sustainability report in LQ45 companies listed in Indonesian Stock Exchange (IDX) in 2011-2014. The data used in this research were secondary data from companies’ financial data listed in Indonesian Stock Exchange. The sampling methods used was non-probability sampling, which is purposive sampling method. From the population of 78 companies listed in the index of LQ45 during 2011-2014, they were counted 12 companies that fill up the criterias. The hypothesis tested by using logistic regression analysis. The results of the hypothesis test showed that activity analysis, size, and board of directors are having significant effects on the publication of sustainability report with 0.01, 0.03 and 0.04 significance. While the audit committee has no significant effect with 0.236 significance. The influence of the characteristics of the company and corporate governance is 65.5% while the remaining 34.5% is influenced by other variables.Keywords : sustainability report, inventory turnover, size, audit committe, board of directors.

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