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Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Published by Universitas Riau
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 100 Documents
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Search results for , issue "Vol 8, No 2 (2021): (Juli - Desember)" : 100 Documents clear
PENGARUH AKUNTABILITAS, TRANSPARANSI DAN KETEPATAN WAKTU TERHADAP KINERJA ANGGARAN (Studi Empiris Pada Organisaasi Perangkat Daerah Kota Pekanbaru) Prasetyo Prasetyo; Kennedy Kennedy; Kurnia Pipin
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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Abstract

This study aims to determine the effect of accountability, transparency, and timeliness on budget performance at OPD in Pekanbaru City. The population is all OPD in Pekanbaru City. The sampling technique used purposive sampling method with a total sample of 81 subjects. The data collection technique used in this research is a questionnaire. The data analysis technique used is multiple regression. The results showed that the variables of accountability (X1) has a positive effect on the performance of the budget, with a value oftcount > 4.142 ttable 1.991 or sig 0.000 < 0.05. Variable transparency (X2) has a positive effect on the performance of the budget withtvaluethe 2,551 > ttable 1.991 or sig of 0.013 < 0.05 so. Variable timing (X3) effect on the performance of the budget, with a value oft > 2,215 ttable 1.991 or sig of 0.030 < 0.05.Keyword : Akuntabilitas, Transparansi dan Ketepatan Waktu terhadap Kinerja Anggaran
PENGARUH KEPEMILIKAN ASING, DEBT DEFAULT DAN AUDIT LAG TERHADAP OPINI AUDIT GOING CONCERN DENGAN SPESIALISASI AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Jasa Yang Terdaftar Di BEI Periode 2016-2018) Aslam Imam Zacky; Rasuli M; Natariasari Riska
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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Abstract

This study aims to analyze foreign ownership, debt default and audit lag on going concern audit opinion with auditor specialization as moderated variable. The objects of this research are the service company at listed on BEI period 2016-2018. The data were analyzed by linear regression method and SPSS program version versi 17. The variable under study is going concern audit opinion as dependent variables, foreign ownership, debt default and audit lag as independent variables and auditor specialization as moderated variables. The results of the study show that foreign ownership has an influence affect on going concern audit opinion with a significance value of 0,014, debt default has an influence affect on going concern audit opinion with significance value of 0,002, audit lag has an influence affect on going concern audit opinion with significance value of 0.000, and audit lag after moderated specialitazion auditor has an influence affect on going concern audit opinion with significance value of 0.047, but specialization auditor has not succesfull as moderated variables for relationship between going concern opinion with foreign ownership and debt default. The results of this study also show that the coefficient of R square is 76,3%. Each independent variable, giving a strong influence on the dependent variable, meaning that the independent variable can explain dependent variable well. While the rest is influenced by other variables not included in the regression model is not included in this study.Keywords : Going Concern Audit Opinion, Foreign Ownership, Debt Default, Audit Lag, AuditorSpecialization
ANALISIS PENGETAHUAN PERKOPERASIAN, KEMAMPUAN MANAJERIAL, DAN KOMPETENSI KEWIRAUSAHAAN TERHADAP KINERJA PENGURUS KOPERASI KABUPATEN INDRAGIRI HULU Drun Ibat; Zulfadil Zulfadil; Ningsih Suryati Dewita
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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Abstract

This study aims to determine the effect of cooperative knowledge, managerial ability, and entrepreneurial competence of cooperative management in Indragiri Hulu Regency. The population of this study includes all cooperative administrators in Indragiri Hilir Regency, amounting to 64 people.. 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 multiple linear regression analysis with the help of the SPSS program. The sampling technique that has been selected is to use the Slovin formula. The results showed that: 1) Cooperative knowledge had a positive and significant effect on the performance of the cooperative management in Indragiri Hulu Regency, 2) the managerial ability of the cooperative management had a positive and significant effect on the performance of the cooperative management in Indragiri Hulu Regency, 3). Entrepreneurial competence of cooperative management has a positive and significant effect on the Performance of Cooperative Management in Indragiri Hulu Regency, 4), the Effect of Cooperative Knowledge, Managerial Ability and Entrepreneurship Competence together have a positive and significant effect on the Performance of Cooperative Management in Indragiri Hulu Regency with a strong influence value.Keywords: Cooperative Knowledge, Managerial Ability, Entrepreneurship Competence, Management Performance
PENGARUH PDRB, SUKU BUNGA, DAN AGEN TERHADAP TABUNGAN LAKU PANDAI DI PROVINSI RIAU PERIODE 2015.Q1 – 2019.Q4 Zeni Asrul; Rosyetti Rosyetti; Widayatsari Any
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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Abstract

This study aims to analyze the influence, pdrb, interest rates, and agents on branchless banking savings in smart behavior in Riau Province in the long and short term 2015.Q1 - 2019.Q4. This research was conducted in Riau Province with the aim of using data from the 2015.Q1 - 2019.Q4 period to produce accurate estimates and conclusions regarding the variables studied and to find out the interpretation of the research object using quarterly data for 5 years. The method used in this research is descriptive and quantitative methods. The analysis model used is multiple linear regression analysis (help of EViews 10 software). The data analysis technique used is the error correction model. As for seeing the effect of independent variables on the dependent variable in the long term and short term where the end result will measure the effect of GDP, interest rates, and agents on branchless banking savings in smart behavior in Riau Province in the long and short term. The results of this study indicate that in the long term, pdrb has a negative and insignificant effect on smart banking branchless savings, interest rates have a positive and insignificant effect on branchless banking savings with smart behavior, and agents have a positive and significant effect on branchless banking savings with smart behavior in the province. Riau. In the short term, pdrb has a positive and insignificant effect on the savings of branchless banking with smart behavior, interest rates have a positive and insignificant effect on savings at branchless banking at smart behavior, and agents have a negative and insignificant effect on savings at branchless banking with smart behavior in Riau Province.Keywords : savings, branchless banking, smart behavior, pdrb, interest rates, agents
PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS DAN OPERATING CAPACITY TERHADAP FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019) Amani Ruhil; Nurmayanti Poppy; Hariyani Eka
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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Abstract

This study aims to examine and to analyze the effect of liquidity, leverage, profitability and operating capacity to financial distress on consumer goods companies registered in Indonesia Stock Exchange period 2017-2019. This research is a quantitative research. The population of this research is comprised by 46 companies and the amount of companies that qualified the criteria is 16 companies. The sampling method that used in this research is purposive sampling. Analysis method that used is multiple regression analysis with using statistical software SPSS 25. The results showed that liquidity, leverage, profitability and operating capacity had significant effect on financial distress. This shows that if the company has good liquidity, leverage, profitability and operating capacity, it will reduce the occurrence of financial distress company. As a result, the company can run the company's operations well.Keywords: Liquidity, Leverage, Profitability, Operating capacity, Financial distress
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO Lokaputra Michael; Anugerah Rita; Kurnia Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
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Disclosure of risk management is a disclosure of the risks that have been managed by the company or disclosure of how the company will control risks related to the future. The purpose of this study was to determine the effect of corporate governance such as managerial ownership, institutional ownership, independent commissioners, audit committees and risk management committees on risk management disclosure. The population of this study are non-bank financial services companies listed on the Indonesian stock exchange in 2016-2019. The sample selection method was carried out by purposive sampling, namely the method of selecting samples with certain criteria. The sample according to the criteria is 31 companies with an observation period of 4 years so that the research sample is 124. The results of the study indicate that managerial ownership has an effect on risk management disclosure. Institutional ownership factors affect the disclosure of risk management. The independent commissioner factor has no significant effect on risk management disclosure. The audit committee factor has an effect on risk management disclosure. The risk management committee factor has an effect on risk management disclosure.Keywords : Disclosure of Risk Management, Managerial Ownership, Institutional Ownership, Independent Commissioner, Audit Committee, and Risk Management Committee.
PENGARUH PROGRAM PENSIUN DAN PROGRAM K3 TERHADAP SEMANGAT KERJA DAN PRESTASI KERJA KARYAWAN PT. PERKEBUNAN NUSANTARA V SEI GALUH KABUPATEN KAMPAR PROVINSI RIAU Mahmud Badri Amirul; Ningsih Suryati Dewita; Fitri Kurniawaty
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
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This study was undertaken at PT. Perkebunan Nusantara V, Kampar Regency. The aim of this study was to discover the effect of the pension program and K3 program variable partially or simultaneously on the work enthusiasm and work performance of employees of PT. Perkebunan Nusantara v Kampar Regency. This study was conducted with a special method on 74 employees who were sampled. The research variables used were the pension program and the occupational health & safety program as independent variables, and work enthusiasm and work performance as the dependent variable. The data analysis method used was path analysis using SPSS 23 for windows. The findings indicated that the pension program variable and the occupational health & safety program variable partially or simultaneously had a significant effect on work enthusiasm and work performance of employees, the result of the coefficient of determination (R2) was 0, 803, it implied that the percentage of the effect of the pension program and occupational health & safety program on work enthusiasm and work performance was 80.3%. While the remaining of 19.7% was influenced by other variables that were not included in this path.Keywords: Pension Program, K3 Program, Work Enthusiasm and Work Performance of Employees
PENGARUH PERCEIVED ORGANIZATIONAL SUPPORT (POS) & PENGAWASAN TERHADAP KINERJA KARYAWAN DENGAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) SEBAGAI VARIABEL INTERVENING PADA PT. HUTAHAEAN GROUP PEKANBARU Madeline Mercy; Ningsih Suryati Dewita; Pramadewi Arwinence
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
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The aim of this research is to determine the effect of Perceived Organizational Support and Supervision with Organizational Citizenship Behavior as an Intervening variable at PT. Hutahaean Group Pekanbaru. Primary data was collected through a questionnaire as a tool to prove the results of the research. Data analysis techniques in this study is using Path Analysis. The sampling technique is a method that has been selected census (60 employees at PT. Hutahaean Group Pekanbaru). The results showed that : 1) Perceived Organizational Support had a positive and significant effect on Organizational Citizenship Behavior 2) Perceived Organizational Support had a positive and significant effect on employee performance 3) Supervision had a positive and significant effect on Organizational Citizenship Behavior 4) Supervision had a positive and significant effect on performance employees 5) Organizational Citizenship Behavior has a positive and significant effect on employee performance 6) Perceived Organizational Support indirectly through Organizational Citizenship Behavior as an intervening variable has a significant effect on employee performance 7) Indirect supervision through Organizational Citizenship Behavior as an intervening variable has a significant effect on performance employee.Keywords: Perceived Organizational Support, Supervision, Organizational Citizenship Behavior, Employee Performance.
PENGARUH DANA PIHAK KETIGA (DPK), NON PERFORMING FINANCE (NPF), DAN PENDAPATAN MARGIN MURABAHAH TERHADAP PEMBIAYAAN MURABAHAH PADA BANK UMUM SYARIAH DI INDONESIA TAHUN 2015-2019 Anada Nur Afni; Syapsan Syapsan; Widayatsari Any i
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
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This study aims to examine the effect of DPK, NPF, and Murabahah Margin Income on Murabahah Financing at Islamic Commercial Banks in Indonesia. This study uses secondary data, data on third-party funds (dpk), non-performing finance (npf), and murabahah margin income from the data published in Islamic banking financial statements. The data analysis method used the panel data regression equation, using the e-views 10 program facility. This model has also been through a series of classical assumption tests (Multicollinearity and Heteroscedasticity). The results of this study showed that TPF, NPF, and Murabahah margin income have an effect on Murabahah Financing at Islamic Commercial Banks in Indonesia. Partially, TPF has a positive and insignificant effect on Murabahah Financing at Islamic Commercial Banks in Indonesia. NPF has a negative and insignificant effect on Murabahah Financing at Islamic Commercial Banks in Indonesia. Meanwhile, Murabahah Margin Income has a positive and significant effect on Murabahah Financing at Islamic Commercial Banks in Indonesia. The value of R2 shows the number 0.986, which means that the relationship between the independent and dependent variables can be explained by 98%. The remaining 2% is influenced by other variables outside of this study.Keywords: Murabahah Financing, Third Party Funds (DPK), Non-Performing Finance (NPF), Murabahah Margin Income.
ANALISIS PENERIMAAN PAJAK ATAS BUMI DAN/ ATAU BANGUNAN PADA KECAMATAN LAREH SAGO HALABAN Yolanda Dizza; Basri Mutia Yesi; Hanif Afriana Rheni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
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This research purpose is to observe low acceptance of Rural and Urban Land or Building Tax receipts in Lareh Sago Halaban District. The method used in this research is qualitative research with the purpose to explain a phenomenon in depth through data collection, interviews, and observations. The technique used in choosing the population is the snowball sampling method from the Head of Finance. Triangulation is used to test the validity of the data by comparing each research method, which means the result of the interview compared to observation, then compared to the data. from the result of interviews, observation, and documentation it is known that low acceptance of Rural and Urban Land and Building (PBB P2) in Lareh Sago Halaban District is caused by the error in tax payable notification letter, taxpayer's economic factors, lack of tax payer's awareness, inappropriate tax collection wages, overlapping tax policies, and data reporting errors.keywords : Therefore, to increase Rural and Urban and Building Tax Revenues (PBB P2), local governments need to set the right policies.

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