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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 OPINI AUDIT, UKURAN PERUSAHAAN, PERGANTIAN MANAJEMEN, AUDIT FEE DAN AUDIT TENURE TERHADAP AUDITOR SWITCHING (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019) Hidayatika R Fredlina Dwitami Edla; 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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Abstract

This study aims to examine and analyze empirically on how the influence of audit opinion, company size, management change, audit fees and audit tenure on auditor switching. The population used in this study were banking companies listed on the Indonesia Stock Exchange in 2015-2019. The sample used was 27 banking companies selected using the purposive sampling method. The data analysis method used logistic regression analysis (Logistic Regression) with the help of the IBM Statistical Package for Social Science (SPSS) version 25 program. The results of this study indicate that: (1) audit opinion has an effect on auditor switching with a significance level of 0.009 <0.05. (2) firm size has an effect on auditor switching with a significance level of 0.044 < 0.05. (3) management change has an effect on auditor switching with a significance level of 0.003 < 0.05. (4) audit fee has an effect on auditor switching with a significance level of 0.042 < 0.05. (5) audit tenure has an effect on auditor switching with a significance level of 0.000 < 0.05.Keywords: Auditor Switching, Audit Opinion, Company Size, Management Change. Audit Fee and Tenure Audit.
PENGARUH PENERAPAN MANAJEMEN KUALITAS TERHADAP KINERJA ORGANISASI DENGAN KINERJA OPERASIONAL SEBAGAI VARIABEL MEDIASI PADA USAHA KECIL MENENGAH DI KABUPATEN KUANTAN SINGINGI Hakim Fikrul; Restu Restu; Daulay Nauli Iwan
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 the implementation of quality management (X) on organizational performance (Y) by mediating operational performance (M) in Small and Medium Enterprises (UKM) in Kuantan Singingi Regency. The population in this study were all SMEs in the processing industry sector that had received PP-IRT certificates in Kuantan Singingi Regency, totaling 57 SMEs. Primary data were collected using a questionnaire as an instrument to prove the results of the study. To test the hypothesis in this study was to use SEM-PLS with the help of the Smart-PLS program. The sampling technique that has been chosen is the census method (57 SMEs in the manufacturing sector who have received PP-IRT Certificates in Kuantan Singingi Regency). The results of this study indicate that: 1) There is a positive and significant effect of the application of quality management on operational performance, 2) There is a positive and significant effect of the application of quality management on organizational performance, 3) There is a positive and significant effect of operational performance on organizational performance, 4) There is a the positive and significant influence of the application of quality management on organizational performance mediated by operational performance of SMEs in the processing industry sector that have received PP-IRT Certificate in Kuantan Singingi Regency.Keywords: Quality Management, Operational Performance, Organizational Performance
KONSISTENSI PERENCANAAN PENGANGGARAN DAN PELAKSANAAN APBDes DESA BUKIT SEMBILAN KECAMATAN BANGKINANG KABUPATEN KAMPAR Lukita Uli Hotma; Putro Sukirno Tri; Taryono Taryono
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 find out how the APBDes planning, APBDes budgeting, APBDes implementation and the consistency of planning, budgeting and implementing APBDes, the object of this research is the village of Bukit Sembilan, Bangkinang District, Kampar Regency. The analytical method used in this study is a qualitative descriptive method with an explanation of the data in the form of numbers. The data collection technique in this research is through the study of various reports, namely by collecting data from various literatures related to the problems studied. The results of the analysis show that in the village APBDes planning variables in the RPJMDes and RKPDes documents there are differences in the types of activities and budgets. Whereas in the APBDes budgeting variable, the largest income received by the village comes from the Village Fund (DD) and the largest village expenditure is on the implementation of development. Furthermore, the APBDes implementation variable is where in the implementation of the types of activities there are types of activities that cannot be carried out because these types of activities are considered not to be a priority for village needs and the budget is not available to carry out these types of activities. Then on the variables of consistency of planning, budgeting and implementation of APBDes in Bukit Sembilan village, it is found that the consistency of APBDes planning is inconsistent where the results of the comparison of RPJMDes with RKPDes are more than 100%, then the consistency of APBDes budgeting is inconsistent where the comparison of RKPDes with APBDes is less than 100%, and consistency the implementation of APBDes, namely inconsistencies where the comparison of implementation with APBDes is more than 100%Keywords: RPJMDes, RKPDes, APBDes, Implemetation
ANALISIS PENGARUH DANA ALOKASI KHUSUS (DAK) DAN DANA ALOKASI UMUM (DAU) TERHADAP BELANJA DAERAH KOTA PEKANBARU Haloho Pebiantoni Jhon; Hamidi Wahyu; Jahrizal Jahrizal
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
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Abstract

This research was conducted in Pekanbaru City. This study aims to see how the influence of the Special Allocation Fund (DAK) and the General Allocation Fund on Regional Expenditures in Pekanbaru City. This study uses secondary data from the Pekanbaru City Budget Report obtained from the Pekanbaru City Central Statistics Agency. The method used in this study is a data collection technique by directly taking data from the Pekanbaru City BPS. From the results of the research, the Special Allocation Fund has a positive but not significant effect on the regional expenditure of Pekanbaru City, which means that if there is an increase in the Special Allocation Fund, it will increase the regional expenditure of the city of Pekanbaru. The General Allocation Fund has a positive and significant effect on Pekanbaru City regional expenditure, which means that if there is an increase in the General Allocation Fund, it will increase Pekanbaru City regional expenditure. Keywords : Special Allocation Fund, General Allocation Fund, Regional Expenditure
PENGARUH BEBAN KERJA DAN KOMITMEN ORGANISASI TERHADAP KEPUASAN KERJA DAN KINERJA PERAWAT RUMAH SAKIT IBU DAN ANAK ZAINAB PEKANBARU Afrianti Pipin; Sasmita Jumiati; Marzolina Marzolina
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 workload and organizational commitment on job satisfaction and nurse performance at the zainab maternal and child hospital pekanbaru. The sample in this study amounted to 135 nurses from the entire population of 206 nurses. The research sample was taken by random sampling. Primary data were collected through interviews and questionnaires as instrument to prove the result of the study. The data analysis method uses quantitative descriptive, to test the hypothesis in this study is to use path analysis (path analysis) with the help of spss version 24 program. The result showed that : 1) workload had a positive and significant effect on job satisfaction at zainab pekanbaru maternal and child hospital, 2) organizational commitment had a positive and significant effect on job satisfaction at zainab pekanbaru maternal and child hospital, 3) workload had an effect on positive and significant effect on the performance of nurses at the zainab pekanbaru maternal and child hospital, 4) organizational commitment has a positive and significant effect on the performance of nurses at the zainab pekanbaru maternal and child, 5) job satisfaction has a positive and significant effect on the performance of nurses at the maternal and child hospital zainab pekanbaru, 6) workload has a positive and significant effect on performance through job satisfaction at zainab pekanbaru maternal and child hospital, 7) organizational commitment has a positive and significant effect on performance through job satisfaction at zainab pekanbaru maternal and child pekanbaru.Keywoards : workload, organitazional commitment, job satisfaction, performance
PENGARUH PEMBINAAN DAN PELATIHAN TERHADAP PENINGKATAN KREATIVITAS PENGRAJIN BATIK DI KABUPATEN INDRAGIRI HULU Riandi Ilham Pandi; Hendriani Susi; Pramadewi Arwinence
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 coaching and training on Increasing the creativity of batik craftsmen in Indragiri Hulu Regency. The population in this study included all employees/craftsmen in the industry in Indragiri Hulu Regency, totaling 30 people. Primary data was collected with a questionnaire as an instrument to prove the results of the study, to test the hypothesis in this study was to use path analysis (path analysis) with the help of the SPSS(Statistical Program For Social Sciences). The sampling technique that has been chosen is the census method (30 industrial employees / batik craftsmen in Indragiri Hulu Regency. The results showed that: 1) there was a positive and significant effect of coaching on increasing creativity in industry in Indragiri Hulu Regency, 2) there was a positive and significant effect of training on increasing creativity in industry in Indragiri Hulu Regency.Keywords: coaching, training, creativity
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI EKSPOR PERHIASAN INDONESIA KE SINGAPURA 2003 - 2018 Aziz Dimas Muhammad; Syapsan Syapsan; Darmayuda Darmayuda
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 Singapore's GDP, the exchange rate, and gold prices affecting the value of Indonesian jewelry exports to Singapore in 2003 - 2018. This study uses secondary data obtained from data from the Central Statistics Agency (BPS), World Bank 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 Singapore's GDP, the exchange rate,and gold prices affecting the value of Indonesian jewelry exports to Singapore. However, partially, Singapore's GDP has a positive and significant effect on the value of Indonesian jewelry exports to Singapore, the exchange rate is obtained partially and does not have a significant negative effect on the value of Indonesian jewelry exports to Singapore, and gold prices partially has a negative and significant effect on the value of Indonesian jewelry exports to Singapore.Keywords: GDP, Exchange Rate, Gold Prices, and Jewelry Export
PENGARUH KUALITAS PELAYANAN DAN HARGA TERHADAP KEPUASAN PELANGGAN DAN LOYALITAS PELANGGAN PADA OMAR BARBERSHOP DI PEKANBARU Fhajaridaus Muhamad; Alwie Furwanti Alvi; Mahardi Mahardi
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 service quality and price on customer satisfaction and customer loyalty at Omar Barbershop in Pekanbaru. The population in this research were 100 respondents with certain criteria. Data analysis used path analysis through SPSS 26.00. The results of this study indicate that Service Quality and Price have a positive and significant impact on Customer Satisfaction. Service Quality and Price have a positive and significant influence on Customer Loyalty. Customer Satisfaction has a positive and significant influence on Customer Loyalty. Service Quality and Price have a positive and significant influence on Customer Loyalty with Customer Satisfaction as a mediating variable. Researchers suggest companies to continue to improve Service Quality to increase Customer Satisfaction and Loyalty.Keywords: Service Quality, Price, Customer Satisfaction, Customer Loyalty
PENGARUH PROFITABILITAS, SOLVABILITAS, KUALITAS AUDIT, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2019) Fajrina Nurul; Hardi Hardi; Azhari S Azhari S
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 Profitability, Solvency, Audit Quality, and Company Size on Audit Delay in banking companies listed on the Indonesia Stock Exchange in 2017-2019. This research uses purposive sampling technique. The sample amounted to 44 companies in 2017-2019, so the research data analyzed amounted to 132. The data analysis technique used was descriptive statistics, classical assumption test, multiple linear regression analysis. The results of this study found that: Profitability and Audit Quality have negative effect on audit delay which is indicated by a coefficient value of -161.091 and a significant value of 0.046 (Profitability) coefficient value of -19.689 and a significant value of 0.000 (Audit Quality). Solvency and Firm Size have no effect on audit delay as indicated by the coefficient value of 0.165 and a significant value of 0.992 (Solvency) coefficient value of 0.109 and a significant value of 0.906 (Company Size). Profitability, Solvency, Audit Quality and Firm Size affect audit delay together with a significance value of 0.000 and an R-Square value of 0.149.Keywords: Audit Delay, Profitability, Solvency, Audit Quality, Company Size
KAUSALITAS EKSPOR TERHADAP FOREIGN DIRECT INVESTMENT DI INDONESIA TAHUN 1995-2019 Nasution Magabe Hamid; Mayes Anthony; Richard Rahmat
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 whether there is a causal relationship between exports and foreign direct investment in Indonesia in 1995-2019. This study uses secondary data in the form of quantitative data in the form of time series, namely data on exports and foreign direct investment in Indonesia in 1995-2019 which are sourced from the Investment Coordinating Board (BKPM) and the Central Statistics Agency (BPS). In this study, the model used is the Vector Autoregressive (VAR) model with the Granger Causality Test technique to analyze the presence or absence of causality relationship of exports to foreign direct investment in Indonesia in 1995-2019 and calculated using the E-views 10 application software. From the tests that have been done, the results of this study show that from the Granger causality test that has been carried out on exports and foreign direct investment in Indonesia there is no causality relationship between the two, but there is a one-way relationship where exports affect foreign direct investment. However, foreign direct investment does not affect exports.Keywords : Foreign Direct Investment, Ekspor, Vector Autoregresive, Kausalitas Granger

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