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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
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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
PENGARUH TEKANAN KETAATAN, TEKANAN ANGGARAN WAKTU, KOMPLEKSITAS TUGAS, PENGETAHUAN DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT (Studi Empiris Pada Auditor Inspektorat Provinsi Riau) Aulya Afri Yolanda; Yusralaini Yusralaini; 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

The purpose that wish to be reached in this research is to test empirically and analyze variable obedience pressure, time budget pressure, task complexity, knowledge and experience which directly influence audit judgment. Data in this research were obtained from questionnaires (primary). Population in this research is Auditor’s at Inspektorat Riau Province. Data analysis conducted with multiple linear regression model with help of software SPSS version 20.0. The result of this research showed that variable obedience pressure doesn’t has effect to audit judgment. It comes from the probability significance that is 0.519. Time budget pressure has a significant effect to audit judgment. It comes from the probability significance that is 0.007. Task complexity has a significant effect to audit judgment. It comes from the probability significance that is 0.011. Knowledge has a significant effect to audit judgment. It comes from the probability significance that is 0.001. Experience has a significant effect to audit judgment. It comes from the probability significance that is 0.003. The conclusion can be made from the result that there is an effect of obedience pressure, time budget pressure, task complexity, knowledge and experience together to audit judgment. Obedience Pressure, Time Budget Pressure, Task Complexity, Knowledge and Experience has effect to Audit Judgment, indicated with the signification 0,000 and coefficient of determination (R 2 ) 0,619.Keywords : obedience pressure, time budget pressure, task complexity, knowledge, experience and audit judgment
ANALISIS PENGARUH BIAYA OPERASIONAL, VOLUME PEMBIAYAAN MURABAHAH DAN BAGI HASIL DPK TERHADAP MARGIN PEMBIAYAAN MURABAHAH STUDI KASUS PADA BANK UMUM SYARIAH DI INDONESIA TAHUN 2010-2014 Raisa Rossalina; Raja Adri Satriawan Surya; Mudrika Alamsyah Hasan
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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The purpose of this study was to examine the Effect of Operating Costs, Murabahah Financing Volume and DPK Sharing towards Murabahah Financing Margin Case Study of Islamic Banks in Indonesia 2010-2014. The population in this study include Islamic Banks in Indonesia 2010-2014. The samples were selected by purposive sampling method. The data used in this research is secondary data. Data collection method used is the method of documentation. The analytical method used in this research is multiple linear regression analysis. Based on the data collected and testing has been done on the problem by using the method of regression analysis, it can be concluded: 1) From the results of hypothesis testing, it was found that there is significant influence of Operating Cost to Murabahah Financing Margin in Islamic Banks. 2) From the results of hypothesis testing, it was found that there is significant influence of Murabahah Financing Volume to Murabahah Financing Margin in Islamic Banks. 3) From the results of hypothesis testing, it was found that there is significant influence of DPK Sharing to Murabahah Financing Margin in Islamic Banks.Keywords: Operating Costs, Murabahah Financing Volume, DPK Sharing and Murabahah Financing Margin
PENGARUH TEKANAN EKSTERNAL, KETIDAKPASTIAN LINGKUNGAN, KOMITMEN MANAJEMEN DAN SISTEM PENGENDALIAN PEMERINTAH TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Indragiri Hulu) Rian Noprizal; Amries Rusli Tanjung; Eka Hariyani
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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The purpose of this study is to explore the influence of the external pressure, environmental uncertainty, management commitment and government internal control system to the application management financial transparency reporting at the offices in Indragiri Hulu Distict. The samples were determined based on purposive sampling technique. The respondents involved to be the sample of this study consisted of subsections head of finance, treasurer finance and financial staff working at any agencies around the SKPD office in Indragiri Hulu regency (87 respondents), where the data was collected through questionnaires distributed. The analysis is based on respondents' answers were obtained through questionnaires distributed by the researchers. Mechanical analysis using multiple linear regression analysis with SPSS. The results of this study indicated that the exsternal pressure, environmental uncertainty, management commitment, internal control system significantly affect the transparency of financial reporting. The magnitude of the effect (R2) of the external pressure, commitment of management and government internal control system to the application management financial transparency reporting was 76,6 %, While the remaining 23,4 % is influenced by other variables outside.Keywords : transparency, external pressure, environmental uncertainty, management commitment, internal control system.
ANALISIS ‘INDEXES’ (BENEISH RATIO INDEX) UNTUK MENDETEKSI KECURANGAN LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI PER DESEMBER 2014 - 2015 Harahap, Ilham Akbar; Desmiyawat, Desmiyawat; Julita, Julita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research was conducted to determine percentage manufacturing companies listed on IDX at 2014-2015 that included manipulator, non manipulator, grey area, manipulator parameter index entry in the index count Days Sales in Receivables Index (DSRI),Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index(SGI), Depreciation Index (DEPI), Sales General and Administrative Expenses Index (SGAI), Leverage Index (LVGI) dan Total Accruals to Total Assets Index (TATA). The method of collecting data was documentation. The population were 144 manufacturing companies on IDX. Analysis of data using Beneish Ratio Index. The results of this research shows that the manufacturing company listed on the Indonesia Stock Exchange (BEI) 2014- 2015 were classified manipulator 19,04%, non manipulator 54,76%, grey area26,19%, exceed the parameter index DSRI 4.76%, exceed the parameter index GMI 4,76%, exceed the parameter index AQI 30,95%, exceed the parameter index SGI 4,76%, exceed the parameter index DEPI 14,2%. exceed the parameter index SGAI 45,23%. exceed the parameter index LVGI 23,80%. exceed the parameter index TATA 11,90%.Keywords :Fraud, Financial Statement, Financial Statement Fraud, Fraud Early Detection of Financial Statement
ANALISIS STRUCTURE-CONDUCT-PERFORMANCE (SCP) PADA INDUSTRI KECIL DAN MENENGAH MAKANAN OLAHAN KOTA PEKANBARU (Studi Kasus Pada IKM Tahu di Kecamatan Payung Sekaki) Pratama, Muda Restu; Kornita, Sri Endang; Pailis, Eka Armas
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research carried out in the district of Payung Sekaki to the tofu small-medium industry. This Study aims to identify the structure, conduct and performance market are formed in the industry small-medium tofu that there are in the district Payung Sekaki. This research method is quanlitative deskriktif. Population in this study there was a total of 17 business units. Sampling for the determination of the study authors sensus method that is the entire population being sampled. Used data derived from primary data and secondary data obtained from the BPS and Departement of industry and Trade of the Pekanbaru city and then data directly from small-medium industry respondents tofu in district Payung Sekaki. Analysis tools used in this study is Market Share ,Concentration Ratio, Indeks Herfiendhal-Hircsman, Capital to Labour Ration and Price Cost Margin. This study has shown that the calculation of CR4 and IHH corresponding range in the can industry market structure in the district tofu is a monopolistic market structure with a CR4 value of 35,35% and IHH amounted to 562,82%.Conduct industry seen from CLR the results indicate that the value CLR is only about 2.846 % - 6.142 % this means that the conduct of small-medium industrial tofu in district Payung Sekaki is a capital intensive industry. The performance of industrial tofu can be seen from the PCM gained an average of 23,8 %. With the biggest PCM is 82.3 % but the biggest PCM does not become the largest (MS) market share means that the benefits seen from PCM does no affect the market share.Keywords : SCP, Tofu Small-Medium Industry, Pekanbaru City
PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH (PAD), KOMPLEKSITAS DAERAH DAN BELANJA MODAL TERHADAP KELEMAHAN PENGENDALIAN INTERN PEMERINTAH DAERAH (Studi Empiris pada Pemerintah Daerah Provinsi di Indonesia periode 2011-2012) Fitriatul Aini; Yuneita Anisma; Meilda Wiguna
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to examine and obtain empirical evidence about the affecting factors that might influence internal control weakness. Those factors are economic growth, Region Own Source Revenue (PAD), complexity, and capital expenditure. Population of this study is the provincial level of goverment throughout Indonesia consisting of 33 provinces during 2011-2012 period. This research was carried out using secondary data from financial reports that are available in BPK’s website, Gross Domestic Regional Product (PDRB) report, realisation of regional goverment budget and data of number of municipalities (consists of districs and cities) throughout Indonesia and was analysed using multiple regression analysis with help of software SPSS version 20,0. The result shows that economic growth takes effect negatively-insignificant on internal control weakness at 0,090 > 0,05 level of significance. Region Own Source Revenue (PAD) takes its effect negatively-significant on internal control weakness at 0,001 < 0,05 level of significance. Complexity reacts positively-significant to internal control weakness at 0,000 < 0,05 level of significance. And level significance while capital expenditure doesn’t take any effect on internal control weakness at 0,527 > 0,05.Keywords: Internal Control Weakness, Economic Growth, PAD, Complexity, and Capital Expenditure
ANALISIS STRUCTURE, CONDUCT AND PERFORMANCE INDUSTRI MEDIA CETAK SURAT KABAR HARIAN DI KOTA PEKANBARU Fadila Fitriyani; Syafril Basri; Deny Setiawan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study was conducted to determine the structure of the market in the daily newspaper industry in Pekanbaru, knowing how the behavior of corporate firms in the industry and the company's performance in maintaining its presence in the newspaper industry amid electronic competition. This research method is quantitative descriptive. As this study used secondary data and primary data obtained from the United Company Press Pekanbaru city and obtained directly from industry respondents daily newspapers in Pekanbaru. The population of the daily newspaper industry in Pekanbaru totaling 20 companies. The analysis tool used is Market Share, Concentration Ratio Herfindahl Index-Hircsman, Capital to Labour Ratio and Price Cost Margin. Results from this study showed that by calculating the appropriate range CR4 and IHH acquired the daily newspaper industry market structure in Pekanbaru is the structure of monopolistic competition with the CR4 value of 33.44% and a value of 582.5 IHH. CLR industry behavior seen from the results showed that the CLR is only around 1.5% - 4% this means that the behavior of the daily newspaper industry in Pekanbaru is a labor-intensive industry. As for the performance of the daily newspaper industry in Pekanbaru city as seen from PCM gained an average of 53.69%. With most valued PCM 65,68% but did not become the largest market share (MS). This means that the benefits seen from PCM is not affected by market share.Keywords : structure, conduct, performance, daily newspaper industry
PENGARUH UKURAN PERUSAHAAN, KESULITAN KEUANGAN/ FINANCIAL DISTRESS, KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN PROPORSI DEWAN KOMISARIS INDEPENDEN TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN JASA KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014 Ariantoni, Zendra; Nasir, Azwir; Haryani, Eka
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 the effect firm size, financial distress, the audit committee, institutional ownership, managerial ownership and the proportion independent board for the integrity of the financial statements on a financial services company listed the Indonesia Stock Exchange in 2012-2014. The population of this research is financial services company (excluding banking company) listed on the Indonesia Stock Exchange in 2012-2014 total of 39 companies, the sampling technique using purposive sampling so that the eligible sample are 31 companies. Data analysis method used multiple linear regression analysis using SPSS 21 for windows. Result of research can be concluded that the variable size of the company, financial distress, the audit committee of institutional ownership affect the integrity of the financial statements of financial services firms because tcount institutional ownership is greater than t table. While managerial ownership variable eliminated from the data processing because it shows constant value. Variabel proportion of independent board does not affect the integrity financial statements of the company for financial services company t count size smaller than t table.Keyword: company size, financial distress, the audit committee, institutional ownership
FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI PENGGUNAAN PRODUK BANK SYARIAH DIPANDANG DARI SUDUT POTENSI EKONOMI, SIKAP, PREFERENSI KEUNTUNGAN RELATIF DENGAN KEWAJIBAN AGAMA (RELIGIOUS OBLIGATION) SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA BANK SYARIAH YANG TERDAPAT DI KOTA PEKANBARU) Devy Tresnowati; Emrinaldi Nur DP; Hariadi &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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In Islam, muamalah which not allowed are those that contain elements of usury. To avoid usury which is strongly associated with the world of banking, Islamic Banks can be a solution. This study aims to examine determinant of intention to use islamic bank from the point of economic potential, attitudes, and relative advantage preferences, with attention to elements of religious obligation as a moderating variable based on the Theory of Planned Behavior. The study was conducted at ten Islamic banks and muamalat in Riau with 120 respondents. This study use multiple regression as the analytical instrument. The test results show that economic potential, attitudes and preference of relative advantage have an influence on the intentions in using Islamic banks products either directly or through moderating religious obligations. These results indicate that the economic potential and intention encourage the development of institutions and Islamic products, through moderation of religious obligations.Keywords : Intention, economic potential, attitude, preference relative advantage, religious obligations
PENGARUH PENGAWASAN MELEKAT, PENGAWASAN FUNGSIONAL, PENGAWASAN PREVENTIF, PENGAWASAN DETEKTIF DAN PENGANGGARAN BERBASIS KINERJA TERHADAP EFEKTIFITAS PENGENDALIAN ANGGARAN (Studi Empiris pada SKPD Kabupaten Indragiri Hilir) Tri Desi Arini; Edfan Darlis; Lila Anggraini
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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the research aims to examine The Influence of supervision attached, monitoring functional, preventive supervision, detective supervision and performance-based budgeting to the effectiveness of budgetary control. Object of this research is department of the city government in Indragiri Hilir. There are sixty four which are sent but, only sixty questionnaires returned. The variables were examined are Influence of supervision attached, monitoring functional, preventive supervision, detective supervision and performance-based budgeting to the effectiveness of budgetary control. The results of this research showed that supervision attached has an effect on effectiveness of budgetary control with 0,031 significance, the monitoring functional has an effect on effectiveness of budgetary control with 0,19 significance, preventive supervision has an effect on effectiveness of budgetary control with 0,017 significance, detective supervision has an effect on effectiveness of budgetary control with 0,14 significance, and performance-based budgeting has no effect on effectiveness of budgetary control with 0,65 significance. The results of this research also showed that coefficient determinant is 92,8%. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well.Keywords: attached, monitoring functional, preventive, detective and performance-based budgeting to the effectiveness of budgetary control

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