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Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Published by Universitas Riau
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Articles 67 Documents
Search results for , issue "Vol 8, No 1 (2021): (Januari - Juni)" : 67 Documents clear
PENGARUH PENERAPAN ANGGARAN BERBASIS KINERJA, KOMPETENSI APARATUR PEMERINTAH DAN KETAATAN ATAS PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (AKIP) (Studi Kasus Pada OPD Di Kabupaten Rokan Hulu) Muntakoh Ahmad; Surya Adri Satriawan Raja; Supriono Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to seek empirical evidence of the Effect of Performance-Based Budget Implementation, Government Apparatus Competence and Compliance with Regulations on Accountability of Government Institutions Performance (study case on OPD in Rokan Hulu Regency). This study used a questionnaire method. The questionnaire method is a questionnaire that is filled in and answered by the respondents who carry out local government functions. The research sample was 87 people. Hypothesis testing is carried out using Multiple Linear Regression Analysis. The statistical test tool used is the Statistical Product and Service Solution (SPSS) ver. 21.0 for Windows and Microsoft Excel 2010. The results showed that the implementation of performance-based budgeting has a significant effect on the accountability of government performance, the competence of government officials has a significant effect on the accountability of government performance, and compliance with laws and regulations has a significant effect on the accountability of government performance.Keywords: Implementation of Performance-Based Budgeting, Competence of Government Officials and Compliance with Laws and Regulations on Performance Accountability of Government Agencies (AKIP)
PENENTUAN STRATEGI BERSAING PADA RAYHAN STEEL KOTA PEKANBARU MELALUI PENDEKATAN ANALISIS SWOT Yoggy Wahyudi Yoggy Wahyudi; Wijayanto Gatot; Jushermi Jushermi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
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This study aims to analyze the Internal and External environment and Formulate alternative strategies for Rayhan Steel building stores to increase competitiveness. The research uses descriptive qualitative method supported by interviews to obtain the data used. Respondents in this study include Lecturer of Economics and Lecturer of Marketing Management as Economic experts, Public Works and Public Housing Office of Pekanbaru City, Central Statistics Agency of Pekanbaru City and Owner Rayhan Steel. in determining Informant Interviews researchers use Judgment sampling Techniques and use SWOT Analysis in strategizing alternatives. The results of this study: IE Matrix, Rayhan Steel is in the Grow and Build position and SWOT Matrix Rayhan Steel applies the SO (Strength-Opportunity) by using Strenght to take advantage of opportunities, through: 1) Increases cooperation relationships with construction entrepreneurs, 2) Maximizes Promotion and Technology Development, 3) Utilizing Strategic Locations to Develop businesses.Keywords: Competitive Strategy, SWOT Analysis, Internal Factors, External Factors
PENGARUH MOTIVASI KERJA DAN BUDAYA ORGANISASI TERHADAP KINERJA PEWAGAI BADAN PERENCANAAN PEMBANGUNAN DAERAH (BAPPEDA) KABUPATEN KAMPAR wahyudi Teguh; Marnis Marnis; Roesdy Rosnelly
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
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This study aims to determine the effect of work motivation and organizational culture on the performance of employees of the regional development planning agency (BAPPEDA) of Kampar district located on Jl. Lingkar Kota Bangkinang.The population in this study were 66 employees. The data collection technique used a census. then using the instrumental test, validity test and reliability test. The method of analysis used in this research is regression analysis using SPSS 23 for windowsFrom the results of the tests that have been carried out, the simultaneous regression test (f test) shows that the work motivation and organizational culture variables simultaneously have a significant effect on employee performance. And the results of the partial test (t test) show that the variable work motivation and organizational culture partially has a significant effect on employee performance. The calculation result of the coefficient of determination (R2) is 0.579, which means that the percentage effect of work motivation and organizational culture on performance is 57.9%. While the remaining 42.1% is influenced by other variables that are not included in this regression model.Keywords: employee performance, work motivation, organizational culture
PENGARUH FREKUENSI PERTEMUAN KOMITE AUDIT, UKURAN KOMUTE AUDIT, UKURAN KANTOR AKUNTAN PUBLIK, DAN AUDIT TENURE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018) Anggraini Tiara; Surya Adri Satriawan Raja; Aunurrafiq Aunurrafiq
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
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This study aims to examine the effect of audit committee meeting frequency, audit committee size, audit firm size, and audit tenure on Corporate Social Responsibility disclosure. The population of this study is the consumer goods industry companies listed on the Indonesian Stock Exchange from 2014 to 2018. The sampling technique used the purposive sampling method and acquired 26 companies with 130 units of observations. This study tested the hypothesis using multiple regression analysis. The results of this study indicate that there is a positive effect of the audit committee size, audit firm size, and audit tenure on Corporate Social Responsibility disclosure. Meanwhile, the audit committee meeting frequency has no effect on Corporate Social Responsibility disclosure. The test results of the coefficient of determination in this study were 0.3371 or 33.71%. This means that the independent variable is only able to explain the dependent variable CSR disclosure of 33.71%, while the rest is explained by other variables outside the research model.Keyword : Audit Committee Meeting Frequency, Audit Committee Size, Audit Firm Size, Audit Tenure, Corporate Social Responsibility Disclosure
PENGARUH UKURAN PERUSAHAAN, PERATAAN LABA, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK Deded Deded; Ruhul Fitrios Ruhul Fitrios; Oktari Vera
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
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This research aims to analyze the impact of company size, income smoothing, and profitability on tax avoidance,.The population in this research is company listed in Indonesia Stock Exchnage in 2017 until 2019. Total sample in this research is 66 companies with three years observation. Sampling technique in this research using purposive sampling technique and analysis teqhnique using multiple liniear regression The result of this research indicates that Company Size, Income Smoothing, and Profitability have no significant impact on tax avoidance.Keywords: Company Size, Income Smoothing, Profitability, Tax Avoidance.
ANALISIS PENGARUH INVESTASI DAN UNIT USAHA TERHADAP PENYERAPAN TENAGA KERJA PADA INDUSTRI KECIL (Studi Kasus Industri Kecil Di Kota Pekanbaru) Agusta Maryu Risa; Aqualdo Nobel; Zuryani Hilmah
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
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This study aims to determine the effect of investment and business unit on small industries and to find out the most influence variables on small industries on the absorption of labors in Pekanbaru. This research used descriptive quantitative analysis method by using secondary data which was obtained from reading the literature and visiting relevant agencies related to research such as BPS, Department of Industry and Trade as well as parties involved in this research. The calculation tool of this research used multiple linear regression calculation method and SPSS. The results of this study showed the independent variables (investment and number of business units) have a significant effect on the dependent variable, namely the absorption of labor in small industries in Pekanbaru. These variables affected the absorption of labor in small industries in Pekanbaru and the Investment variable (X1) is the variable that has the most influence on employment in Pekanbaru City. The variable number of business units (X2) has a significant effect on employment in small industries in Pekanbaru. The number of business units has a positive relationship to employment in Pekanbaru. If there is an increase in the number of business units, the absorption of labor will increase.Keywords: Investment, Business Unit, Labor Absorption, Small Industry
ANALISIS IMPOR PUPUK DI INDONESIA TAHUN 2004 - 2018 Anisa Nelva Siti; Mardiana Mardiana; Darmayuda Darmayuda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
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This study aims to determine the effect of Indonesia's GDP and the exchange rate affecting the import of Indonesian fertilizer in 2004 - 2018. This study uses secondary data obtained from data from the Central Statistics Agency (BPS) and Bank Indonesia. The analytical method used is Multiple Linear Regression Analysis with the Ordinary Least Square (OLS) least squares analysis, testing of hypotheses and data suitability (classical assumptions) using a 5% significance level. Based on the results of the study it is known that simultaneously Indonesia's GDP and Exchange rates jointly affect Indonesia's fertilizer imports. However, partially, Indonesia's GDP has a positive and significant effect on fertilizer imports in Indonesia and the exchange rate is obtained partially and does not have a significant negative effect on fertilizer imports in IndonesiaKeywords: GDP, Exchange Rate and Fertilizer Import
PENGARUH INFLASI, CADANGAN DEVISA, DAN PENGELUARAN PEMERINTAH TERHADAP JUMLAH UANG BEREDAR M2 DALAM JANGKA PENDEK DAN JANGKA PANJANG PERIODE 1999.Q1-2019.Q4 DI INDONESIA Lisbetty Lisbetty; Rosyetti Rosyetti; Aulia Fahda Ando
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
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This study aims to analyze the effect of inflation, foreign exchange reserves and government expenditure on the money supply M2 in Indonesia in the short and long term period 1999.Q1-2019.Q4. This research was conducted in Indonesia with the aim of using data for the period 1999.Q1-2019.Q4 is to produce accurate estimates and conclusions about the variables studied and to find out the interpretation of the research object using quarterly data for 21 years. The method used in this research is descriptive and quantitative methods. The analysis model used is multiple linear regression analysis (the help of software EViews 10). The data analysis technique used is the error correction model. As for seeing the effect of the independent variable on the dependent variable in the short and long term, the final result will measure the effect of inflation, foreign exchange reserves and government spending on the money supply M2 in Indonesia in the short and long term. The results of this study indicate that in the long run, inflation has a negative and significant effect on the money supply of M2, foreign exchange reserves have a positive but insignificant effect on the money supply of M2 and government expenditure has a positive and significant effect on the money supply of M2 in Indonesia. In the short term, inflation has a negative and significant effect on the money supply of M2, while foreign exchange reserves and government expenditure have a positive and significant effect on the money supply of M2 in Indonesia.Keywords: money supply M2, inflation, foreign exchange reserves, government expenditure, error correction model (ECM).
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Infrastruktur, Utilitas dan Transportasi Sub Sektor Transportasi yang Terdaftar Pada Bursa Efek Indonesia Pada Tahun 2017-2019) Saputra Ilham; Andreas Andreas; Azhar A Al
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
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This study aims to test and analyze: 1) the effect of audit committee expertise on earnings management, 2) the effect of the audit committee size on earnings management, 3) the effect of the frequency of audit committee meetings on earnings management. The population used in this study is a transportation company listed on the Indonesia Stock Exchange in 2017-2019. Samples were determined using purposive sampling method and obtained samples from 33 companies. The type of data used in this study is secondary data. Data analysis is done by multiple regression analysis using SPSS program. This research uses 2 methods of calculating earnings management, namely accrual and riil. Accrued results of this study show that: 1) the expertise of the audit committee affects earnigs management (sig=0.001; sig≤0.05), 2) the size of the audit committee has no effect on earnings management (sig=0.385; sig≤0.05), 3) the frequency of audit committee meetings affecting earnings management (sig=0.046; sig≤0.05). In riil terms, the results of this study show that: 1) the expertise of the audit committee affects earnings management (sig=0.013; sig≤0.05), 2) the size of the audit committee affects earnings management (sig=0.004; sig≤0.05), 3) the frequency of audit committee meetings affects earning management (sig=0.034; sig≤0.05).Keywords: Expertise of the Audit Committee, Size of Audit Committee, Frequency of Audit Committee Meetings, Earnings Management.
PENGARUH REKRUTMEN PENEMPATAN DAN PELATIHAN TERHADAP KINERJA KARYAWAN PADA PT. TUNGGAL YUNUS ESTATE PETAPAHAN Rahma A Mayang; Machasin Machasin; Rifqi Ahmad
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
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This study aims to determine the effect of recruitment, placement and training on employee performance at PT. Tunggal Yunus Estate Petapahan with the aim to determine the effect of recruitment on the performance of employees of PT. Tunggl Yunus Estate Petapahan, to determine the effect of placement on employee performance at PT. Tunggl Yunus Estate Petapahan, to determine the effect of training on employee performance at PT. Tunggl Yunus Estate. to determine the effect of recruitment, placement and training on the performance of employees at PT. Tunggl Yunus Estate Petapahan. The population in this study includes all employees at PT. Tunggal Yunus Estate Petapahan, totaling 88 people. Sampling that has been selected is the census method (88 employees at PT. Tunggal Yunus Estate Petapahan). The technique of collecting data by using a questionnaire. Multiple linear regression analysis method using SPSS. The results of the tests that have been done, regression test partially that each independent variable studied (recruitment, placement and training) has an influence on the dependent variable (performance), this is indicated by the results that the recruitment variable has a significant effect on employee performance, the placement variable has an effect significant on employee performance, while the training variable has a significant effect on employee performance at PT. Tun ggal Yunus Estate Petapahan. Meanwhile, the simultaneous regression test shows that the independent variables studied (recruitment, placement and training) have an influence on the dependent variable (employee performance). The amount of influence caused by the three independent variables is 60.8%, while the remaining 39.2% is influenced by other variables not examined in this study.Keywords: Recruitment, Placement, Training, Performance