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Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
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Search results for , issue "Vol 8, No 2 (2021): (Juli - Desember)" : 100 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada OPD-OPD di Kabupaten Kuantan Singingi) Salami.JS Fajriana; Yusralaini Yusralaini; Hanif Afriana Rheny
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine and examine the factors that affect the Quality of Local Government Financial Reports. The factors tested in this study were the application of government accounting standards, human resource competencies, internal control systems, and work experience. The source of data used in this study is primary data and data collection is carried out directly using a questionnaire which is measured using a Likert scale. The population in this study were all OPD in Kuantan Singingi Regency, totaling 22 OPD. The total sample of this study was 110 respondents which consisted of the head of SKPD, secretary, head of the finance sub- section, revenue treasurer and expense treasurer with the sampling technique, namely purposive sampling. Reasons to use purposive sampling because the information to be taken is based on a source that is deliberately selected based on predetermined criteria. Data analysis using multiple linear regression which was processed with the help of SPSS version 25.00 program. The results of this study indicate that the application of government accounting standards, human resource competencies, and internal control systems have a significant effect on the quality of local government financial reports. While Work Experience does not significantly affect the Quality of Local Government Financial Reports.Keywords: Implementation of Government Accounting Standards, Human Resources Competene, Internal Control System, and Work Experience
PENGARUH CAPITAL ADEQUACY RATIO (CAR), SUKU BUNGA (BI RATE), DAN NILAI TUKAR TERHADAP LOAN TO DEPOSIT RATIO (LDR) PADA PT BANK NEGARA INDONESIA TBK, DI INDONESIA PERIODE 2001-2019 Waruwu Luther Martin; Richard Rahmat; Darmayuda Darmayuda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
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This study aims to analyze how much influence the Capital Adequacy Ratio (CAR), Interest Rate (BI Rate), and Exchange Rate have on the Loan To Deposit Ratio (LDR) at PT Bank Negara Indonesia Tbk, in Indonesia. This study uses independent variables consisting of Capital Adequacy Ratio (CAR), Interest Rate (BI Rate), and Exchange Rate with the dependent variable is Loan To Deposit Ratio (LDR). The data used in this study is annual data from 2001-2019. The analytical method used is descriptive quantitative and processed using SPSS Version 24. The test results show that the Capital Adequacy Ratio (CAR) has no effect on the Loan To Deposit Ratio (LDR) while the interest rate (BI rate) has a significant negative effect and the exchange rate has a positive effect. significant to Loan To Deposit Ratio (LDR)Keywords : Loan To Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Interest Rate (BI Rate), and Exchange Rate
FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN KENDARAAN BERMOTOR RODA DUA DI KOTA PEKANBARU 2011-2019 Damanik Manuel Jansef; Syapsan Syapsan; Tampubolon Dahlan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
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Transportation is a major component in living and living systems, government systems, and social systems. The socio-demographic conditions of the region have an influence on the transportation performance in the region. The level of population density will have a significant influence on the ability of transportation to serve the needs of the community. In urban areas, the trend is a high population growth due to birth rates and urbanization. The level of urbanization has implications for the increasingly dense population which directly or indirectly reduces the competitiveness of regional transportation (Susantoro, 2004).This study aims to analyze the factors that influence the growth of two-wheeled motorized vehicles in Pekanbaru City 2011-2019. The population of this study is Population Growth, Economic Growth, and Road Conditions in Pekanbaru City 2011-2019 from the BPS Riau Province and the Riau Provincial Transportation Service. Data analysis is one of the stages of research activities in the form of the process of compiling and managing data. The data analysis method used in this research is quantitative data analysis method. While the analytical tool used in this study is a multiple linear regression analysis model with the help of SPSS Software Version 23 for windows. Based on the results of the analysis it was found that population has a positive effect on the number of growth of twowheeled vehicles, economic growth has a positive effect on the number of growth of two-wheeled vehicles and the length of the road has no effect on the number of growth of two-wheeled vehicles.Keywords : Economic Growth (X.1), Population (X.2), Road Length (X.3), Motor Vehicle Growth (Y)
PENGARUH CUSTOMER EXPERIENCE DAN STORE ATMOSPHERE TERHADAP KEPUASAN PELANGGAN DAN LOYALITAS PELANGGAN PADA ER COFFEE PEKANBARU Yudika Ananda; Jushermi Jushermi; Wasnury Rendra
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
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The rapid emergence of the cafe industry today has brought a new impact on consumers' lifestyles. One of the cafes in Pekanbaru City is Er coffee. This study aims to examine the effect of Customer Experience and Store Atmosphere on Customer Satisfaction and Customer Loyalty at Er coffee Pekanbaru. The analysis technique used is path analysis. The number of samples taken as many as 114 respondents using purposive sampling method. Data was collected by distributing questionnaires. Based on the results of the study, it was found that the Customer Experience variable and the Store Atmosphere variable had a significant effect on the Customer Satisfaction variable, the Customer Experience variable and the Store Atmosphere variable had a significant effect on the Customer Loyalty variable, the Customer Satisfaction variable had a significant effect on the Customer Loyalty variable, as well as the Customer Experience variable and the variable Store Atmosphere has a significant effect on Customer Loyalty through Customer Satisfaction.Keywords : Customer Experience, Store Atmosphere, Customer Satisfaction, Customer Loyalty.
PENGARUH DESAIN TAMPILAN WEBSITE, HARGA DAN PROMOSI PENJUALAN TERHADAP KEPUASAN PELANGGAN DAN MINAT BELI ULANG PADA MARKETPLACE SHOPEE DI KOTAPEKANBARU Indirwan Indirwan; Restuti Sri; Nursanti Aida
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
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Onlineshops or marketplace in Indonesia has been widely carried out and has been proven to have a positive influence and big profits for online business actors. In Indonesia, there are several marketplaces that are active and always provide innovation in order to obtain customer satisfaction. Some of them are Tokopedia, Bukalapak, Lazada, Blibli, JD.ID, Zalora and Shopee. In this study, the object of research that will be selected is the Shopee marketplace. Based on data on the number of visitors, Shopee has a fairly stable line graph although it also decreased in 2019 in the 3rd quarter. Shopee is also a marketplace with the top one popularity in Indonesia from 2019 quarter 4 to 2020 quarter 2. Therefore, this study will discuss the influence of website display design, prices and sales promotions on customer satisfaction and repurchase interest in the Shopee marketplace. The total respondents in this research are 125 people with the sample collection method using the Non Probability Sampling technique by means of Purposive Sampling. The analytical method used in this research is Path Analysis. The results obtained are Website Display Design, Price and Sales Promotion variables have a positive and significant influence on Shopee Customer Satisfaction in Pekanbaru City. Then the Variables of Website Display Design, Price and Sales Promotion have a positive and significant influence on Shopee customers' repurchase interest in Pekanbaru City. Then the variables of Website Display Design, Price and Sales Promotion have a positive and significant influence on Repurchase Interest through Shopee Customer Satisfaction in Pekanbaru City. This shows that the Customer Satisfaction variable is able to mediate the relationship between Website Display Design and Repurchase Interest.Keywords : promotion, price, respondents, significant, path analysis
PENGARUH PENGUNGKPAN MANAJEMEN RISIKO TERHADAP FINANCIAL DITRESS DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MEDIASI PADA SUB SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 - 2019 Julianti Ria; Haryetti Haryetti; Fitri Fitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
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This study aims to determine the effect of risk management on financial difficulties by mediating good corporate governance. The independent variable in this study is risk management using the COSO working paper. The dependent variable is financial difficulties. Financial difficulties in this study using the Olhson model. And the mediating variable in this study is good corporate governance. The population in this study is the basic and chemical industry sub-sector which is officially listed on the Indonesia Stock Exchange for the period 2015 – 2019 as many as 73 companies. The data is reprocessed according to the needs of the model used. The analytical method used in this research is path analysis. The sampling technique chosen was purposive sampling method. The sample in this study were 45 companies. The results of this study indicate that; First, risk management has a significant positive effect on good corporate governance; Second, risk management has a significant positive effect on financial difficulties; Third, good corporate governance has a significant positive effect on financial difficulties; Fourth, good corporate governance mediates the management of financial risk management.Keywords: Disclosure of Risk Management, Good Corporate Governance, Financial Distress
PENGARUH BRAND TRUST, DIVERSIFIKASI PRODUK DAN GAYA HIDUP TERHADAP KEPUTUSAN PEMBELIAN STARBUCKS DI PEKANBARU Naldi Wija Agus; Jushermi Jushermi; Taufiqurrahman Taufiqurrahman
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
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This study aims to determine, (1) the effect of brand trust on purchasing decisions, (2) the effect of product diversification on purchasing decisions, (3) the influence of lifestyle on purchasing decisions. The object of this research is all Starbucks consumers who have bought Starbucks products who are domiciled in Pekanbaru. Data analysis in this study used Multiple Linear Regression using SPSS. Based on the test results, brand trust has a positive and significant effect on purchasing decisions, product diversification has a positive and significant effect, lifestyle has a positive and significant effect.Keywords: Brand Trust, Product Diversification, Lifestyle, Purchase Decision
ANALISIS KOMPARASI EFISIENSI BANK UMUM KONVENSIONAL (BUK) DAN BANK UMUM SYARIAH (BUS) DI INDONESIA Margolang Irhas Muhammad; Widayatsari Any; Isbah Ufira
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
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The purpose of this study was to analyze the difference in efficiency values between Conventional Commercial Banks and Islamic Commercial Banks. Banking efficiency is measured by calculating the ratio between output and input. Input variables include total assets and third party funds, and output variables include financing and interest income. This study uses a non-parametric approach to calculate the number of inputs used by banks to produce different outputs using the Data Envelopment Analysis (DEA) method. The technical efficiency score using DEA is in the form of a percentage, if the efficiency value reaches 100% then the bank has achieved efficiency. To test the hypothesis in this study using the Independent Sample Test analysis. The samples used are Conventional Commercial Banks and Islamic Commercial Banks in the BUKU I-III category for the period 2015 to 2020. From the results of DEA analysis using DEA-CRS data processing in BUKU I and BUKU III, it is found that there are differences in efficiency values where Conventional Commercial Banks are more efficient. While in BUKU II there is no difference in efficiency values. Furthermore, from the analysis of hypothesis testing using SPSS 24.0 in the BUKU I-III category, it was found that there was an insignificant difference between the efficiency values of Conventional Commercial Banks and Islamic Commercial Banks.Keywords : analysis, Exchange rate, interest rates, financial, and stock price
PENGARUH KEPEMIMPINAN TERHADAP KINERJAPEGAWAI MELALUI BUDAYA ORGANISASI SEBAGAI VARIABEL INTERVENING DI UPT PENGELOLAANPENDAPATAN PEKANBARU KOTA Jefrianto Jefrianto; Ganarsih Lestari Raden; Suryatiningsih Dewita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
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This Research aims to determined the effect of leadership on performance through organizational culture as an intervening variable at the Pekanbaru City Revenue Management Unit, Regional Revenue Agency of Riau Province, Which is located on Jl.Gajah Mada, Pekanbaru, Riau. The population in this study included all employees at the Pekanbaru City Revenue Management Unit Regional Revenue Agency of Riau Province, totaling 36 Participants.Primary data were collected using a questionnaire as an instrument to prove the results of the study, to test the hypothesis in this study using SmartPLS 3.0 analysis.The sampling technique chosen was the census method (36 people at the Pekanbaru City Revenue Management Unit, Regional Revenue Agency of Riau Province).The results showed that: 1) There was a significant leadership influence on the performance of the employees of UPT Pekanbaru City Revenue Management Regional Revenue Agency of Riau Province, 2) There was a significant influence of leadership on organizational culture in UPT Pekanbaru City Revenue Management Unit Regional Revenue Agency of Riau Province, 3) There was a significant influence of organizational culture on the employee performance of UPT Pekanbaru City Revenue Management Regional Revenue Agency of Riau Province, 4) There was a significant influence of leadership on employee performance through organizational culture as an intervening variable in UPT Pekanbaru City Revenue Management Regional Revenue.Keywords: Employee Performance, Leadership and Organizational Culture
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Badan Usaha Milik Negara Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019) Putri Kasih Shaumi Dwi; DP Nur Emrinaldi; Hasan Alamsyah Mudrika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
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This research aims to examine the impact of good corporate governance (institutional ownership, independent commissioners, and audit committee) on the integrity of financial statements with firm size as a moderating variable. The object of this research is state-owned enterprises on the Indonesian Stock Exchange (BEI) period 2017-2019. In this research there were 20 enterprises as population, but based on the criteria of only 17 enterprises so there were 51 samples in this research. The sampling technique used in this research is purposive sampling method. The data used in this research are secondary data, namely the annual report obtained through the IDX website. Data analysis method using moderated regression analysis or interaction test. The results showed that institutional ownership had a significant impact on the integrity of financial statements with a significance value of 0,000 < 0,05, independent commissioners had a significant impact on the integrity of financial statements with a significance value of 0,017 < 0,05, audit committee had a significant impact on the integrity of financial statements with a significance value of 0,022 < 0,05, firm size was able to moderate the impact of the institutional ownership on the integrity of financial statements with a significance value of 0,003 < 0,05, firm size was able to moderate the impact of the independent commissioners on the integrity of financial statements with a significance value of 0,021 < 0,05, and firm size was not able to moderate the impact of the audit committee on the integrity of financial statements with a significance value of 0,093 > 0,05.Keywords: institutional ownership; independent commissioners; audit committee; firm size; integrity of financial statements

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