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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
Arjuna Subject : -
Articles 100 Documents
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Search results for , issue "Vol 8, No 2 (2021): (Juli - Desember)" : 100 Documents clear
PENGARUH TRANSAKSI NON TUNAI, PENDAPATAN ASLI DAERAH (PAD) DAN RASIO DESENTRALISASI FISKAL TERHADAP EFISIENSI BELANJA DAERAH PROVINSI RIAU TAHUN 2010-2019 Weldison Tia; Tampubolon Dahlan; Iyan yani Rita
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 analyzes the influence of non-cash transactions, regional own revenue, and the ratio of fiscal decentralization on the efficiency of regional expenditure. The research was conducted in Riau Province using secondary data such as regional expenditure, non-cash transactions, and regional own revenues of Riau Province in 2010- 2019. Multiple regression analysis is used to examine the influence of non-cash transactions, fiscal decentralization ratios, and local revenue on the efficiency of regional spending. The study results show that non-cash transactions and regional own revenue have a significant and negative effect on the efficiency of regional expenditure in Riau Province. Fiscal decentralization has had a significant and positive influence on the efficiency of regional expenditure in Riau Province in 2010-2019. The non-cash transaction variable is the variable that most influences the efficiency of regional expenditure.Keywords : Non-cash transaction, fiscal decentralization, efficiency, expenditure
PENGARUH CORPORATE GOVERNANCE, LEVERAGE, DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015-2019) Sumira Anggun; Silfi Alfiati; Odiatma Fajar
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 the effect of corporate governanceleverage, and transfer pricing on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange in 2015-2019. The research method used is quantitative research methods. The population of this study is all mining sector companies listed on the Indonesia Stock Exchange in 2015-2019 as many as 40 companies. The sampling technique used is purposive sampling. The total sample is 12 companies. The data analysis technique used was descriptive statistics, classical assumption test, multiple linear regression analysis. The empirical result indicates that corporate governance, leverage have an effect on tax avoidance, and transfer pricing has no effect on tax avoidance.Keywords: Corporate Governance, Leverage, Transfer Pricing, Tax Avoidance
ANALISIS DAMPAK PANDEMI COVID 19 PADA SEKTOR EKONOMI MAKRO DI PROVINSI RIAU SERTA KEBIJAKAN PEMERINTAH DALAM MENGATASINYA Lumbanraja D Benget; Tampubolon Dahlan; Mardiana Mardiana
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 the impact of the Covid Pandemic 19 on macroeconomic developments in Riau and the policy response taken. In this paper, researchers used library research, namely taking various reference sources that support this research. This research is a qualitative research type. Data collection techniques are listening and recording important information in data analysis by means of data reduction, data display and conclusions in order to get a concluding overview of the literature study to be developed in this study. Government policies that must be taken in an effort. The efforts made in Rising Together Towards a Competitive Riau, are directed at realizing an independent and competitive economy through increasing economic independence and reducing income inequality, increasing regional investment, increasing regional food security and reducing poverty and unemployment, by driving industry, agriculture, and tourist.Keywords : Covid 19, macro economics, government policy
ANALISIS USAHA DAN STRATEGI PENGEMBANGAN INDUSTRI ROTI BAKAR KHAS BANDUNG DI KOTA PEKANBARU Widodo Rezky Ade; Hamidi Wahyu; Zuryani Hilmah
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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Bandung's typical toast industry business is one of the businesses that remain and has its own market, it is supported by many consumer demand for the business of bandung's typical toast industry in Pekanbaru City.This is one of the driving factors of bandung's typical toast industry business in Pekanbaru city to be able to develop considering its marketing targets for now have entered into all ages.The location of the research was conducted on all businesses typical of Bandung toast industry in pekanbaru city with a sample number of 3 businesses.The types of data sources used are primary and secondary data.Data analysis methods are used using SWOT analysis and formulating strategies with IFAS and EFAS matrix analysis. The result of this research is a typical bandung toast industry business in the city of Pekanbaru is in quadrant II (Diversification).The strategy that needs to be applied is ST (strength-treaths), this strategy is created by using the power that businesses have to overcome threats.In this result, bandung's typical toast industry business despite facing various threats, this business still has strength in terms of internal.On the IFAS matrix (0.19) and on the EFAS matrix (-1.08). ST strategy that needs to be applied in the form of: 1) Improving good management skills to be able to compete with other typical Bandung toast industry businesses.2) Minimize the cost of sales so that it is not difficult to determine the market price.Keywords: Analysis, Strategy, Bandung Toast Industry, SWOT
PENGARUH MACHIAVELLIAN, LOVE OF MONEY DAN RELIGIUSITAS TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI (Studi Pada Mahasiswa Jurusan Akuntansi Universitas Riau Angkatan 2016 dan 2017) Wulandari Fitriana; Kennedy Kennedy; 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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This study aims to examine the influence of machiavellian, love of money and religiosity on the ethical perceptions of accounting students. The population was the Accounting Students class of 2016 and 2017, Faculty of Economics, Riau University with the number of 427 people. The sample of study was 81 people using Slovin formula. Data were collected by using questionnaire method. Instrument testing is done by validity and reliability testing. Before data analysis, a data analysis prerequisite test was conducted which consisted of normality test, multicollinearity test, and heteroscedasticity test. Data analysis used to test hypotheses is by using multiple linear regression analysis techniques. The analysis shows that Machiavellian, love of money and religiosity have an effect on the ethical perceptions of accounting students.Keywords: Machiavellian, Love of Money, Religiosity, Ethical Perceptions
ANALISIS KELAYAKAN USAHA INDUSTRI KREATIF KERAJINAN UKIRAN KAYU DI KOTA PEKANBARU Monica Cindi; Syapsan Syapsan; Pailis Armas Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
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The purpose of this reseach are to analyze the feasibility of wood carving craft business in Pekanbaru City. Data were collected by observation and questionanaire methods with a total of 3 entrepeneur as respondents. The reseach method applicated is descriptive analysis on non-financial aspects which include market, technical, technology, socio-economic, dan legal aspects, while quantitative analysis is implement ot analyze of Net Present Value (NPV), Benefit Cost Ratio (B/C Ratio), Internal Rate of Return (IRR) and Payback Period (PP). Analysis result obtained on financial aspect are that this business has meet the feasibility measure based on investment criteria.Iwan Souvenir’s NPV is Rp 143.950.846 > 0, B/C Ratio is 1,2851 > 1, IRR value is higher thant interest rate applied (12%) which is 34,5%, and obtaining result from Payback Period calculation are 1 year, 4 months, and 2 days. Urban Green is Rp 111.223.443 > 0, B/C Ratio is 1.2589 > 1, IRR value is higher than interest rate applied (12%) which is 38.5%, and obtaining results from Payback Period calculation are 3 year, 5 months, and 2 days. Mata Kayu is Rp 75.196.874 > 0, B/C Ratio is 1,1799 > 1, IRR value is higher than interest rate applied (12%) which is 33%, and obtaining result from Payback Period calculation are 2 years, 1 month, and 6 days.Keywords : Feasibility, Net Present Value (NPV), Benefit Cost Ratio (B/C Ratio), Internal Rate of Return (IRR), Payback Period (PP)
ANALISIS KEPUASAN KONSUMEN DAN POSITIONING TERHADAP BIJI KOPI SINGLE ORIGIN ARABICA SUMATERA DAN JAWA BERDASARKAN PERSEPSI KONSUMEN DI UNIVERSITAS RIAU Andiyana Randi; Wijayanto Gatot; Wasnury Rendra
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 identify differences in customer satisfaction with arabica single origin coffee beans from Sumatra and Java at the University of Riau and to develop a positioning map for arabica single origin coffee beans from Sumatra and Java at the University of Riau. The sample in this study was drawn using a purposive sampling method, namely sampling according to certain criteria. The questionnaire was aimed at active students from the University of Riau who had consumed arabica single origin coffee beans from Sumatra and Java. The number of sample populations used is up to 50 respondents from Riau University students. The data obtained were analyzed using the Mann Whitney U-Test to compare satisfaction with the IBM SPSS Statistic 26 software and the Multidimensional Scaling Mapping method using radar charts with the Microsoft Excel 2019 software. The results showed that customers at the University of Riau had the same satisfaction with the consumption of arabica single origin coffee beans from both region Sumatra and Java, and customer perception positioning map shows almost the same position on the aroma, taste, sweetness, uniformity and overall indicators, and customer perception shows a slightly different position on the celan cup, body, acidity, aftertaste and balance, i.e. one element, indicators is a little more important than the others.Keywords: Customer Satisfaction, Positioning Map, Sumatra And Java Arabica Single Origin Coffee Beans, Mann Whitney-U Test, Radar Chart
PENGARUH BRAND IMAGE DAN BRAND AWARENESS TERHADAP BRAND TRUST DAN KEPUTUSAN PEMBELIAN SUSU UHT MEREK MILO DI KOTA PEKANBARU arinduri Aini; Furwanti Alvi; Wijayanto Gatot
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
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This research aims to find out the influence of brand image and brand awareness on brand trust and the decision to buy UHT milk Milo brand in Pekanbaru City. The population in this study is all consumers who have purchased Milo brand UHT milk products in Pekanbaru City whose numbers are not known for sure. The primary data in the study was obtained from the dissemination of questionnaires as instruments to prove the results of the study as well as to test the proposed hypothesis. This study used structural equation modeling (SEM) analysis method using Warp-PLS software version 6.0. Sampling using non probability sampling technique with purposive sampling procedure by sampling as many as 100 respondents. The results showed that: 1) Brand Image positively affects The Milo brand UHT dairy products brand in Pekanbaru City, 2) Brand Awareness positively affects Brand Trust Milo brand UHT dairy products in Pekanbaru City, 3) Brand Image positively affects milo brand UHT dairy product purchase decision in Pekanbaru City, 4) Brand Awareness positively influences The Purchase Decision of Milo brand UHT milk products in Pekanbaru City, 5) Brand Trust positively influences the Purchase Decision of Milo brand UHT dairy products in Pekanbaru City, 6) Brand Image has a positive effect on the Decision to Purchase Milo brand UHT dairy products in Pekanbaru City through Brand Trust, 7) Brand Awareness positively affects the Decision to Buy Milo brand UHT dairy products in Pekanbaru City through Brand TrustKeywords: Brand Image, Brand Awareness, Purchasing Decisions, Brand Trust
ANALISIS KELAYAKAN PENGEMBANGAN USAHA BADAN USAHA MILIK DESA (BUMDes) BERKAT YAKIN BERDASARKAN POTENSI DESADIDESA CIPANG KANAN, KECAMATAN ROKAN IV KOTO, KABUPATEN ROKAN HULU PROVINSI RIAU Yandi Jefri; Mayes Anthony; Taryono Taryono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
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This study aims to determine the potential of priority villages that can be developed into BUMDes businesses. To find out the financial feasibility of potential village businesses that are a priority to be used as BUMDes businesses. The research method used is a case study research method. The subjects in this study to find out the first objective were 6 farmers, distributors/toke, village apparatus and BUMDes. Data analysis using AHP method and financial feasibility analysis. Based on the results of the study, it can be concluded that 1) The potential of village businesses that can be developed by the Village-Owned Enterprises (BUMDES) Berkat Yakin in Cipang Kanan Village, Rokan IV Koto District, Rokan Hulu Regency, Riau Province is the citronella oil business. From the results of the weighting of the criteria obtained in this study, rubber was 0.147, corn was 0.117 and citronella oil was 0.194. 2) The financial aspects of citronella oil business are: NPV obtained Rp. 469,508,657. This means that the citronella oil business investment is feasible because the NPV value > 0 is Rp. 469,508,657 > 0. Net B/C ratio in citronella oil business in Cipang Kanan Village, Rokan IV Koto District, Rokan Hulu Regency, Riau Province is 1.15. B/C Ratio Value > 1 Business has profitable prospects. The results of the IRR calculation on the citronella oil business were 296%. Based on the calculation of the IRR value above, the IRR value is greater than the 10% interest rate value. So it can be concluded that this business is feasible to develop because the IRR value is greater than the 10% interest rate, meaning that this business is feasible to be developed. The results of the calculation of the Payback Period in the citronella oil business in Cipang Kanan Village, Rokan IV Koto District, Rokan Hulu Regency, Riau Province of = 4 months 3 days. This means that the investment costs can be returned for 4 months 3 days. From the results of the Payback Period calculation above, information can be obtained that the citronella oil business is feasible to run. Based on the results of data analysis, it can be seen that the BEP obtained in the citronella oil business is 6,832. This means that the citronella oil business in producing must produce as much as 6,832 KgKeywords: Village Potential, Financial Feasibility
PENGARUH GOOD CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI (Studi Pada Perusahaan BUMN Sektor Non Keuangan Yang Terdaftar di Bursa Efek Indonesia Periode 2014-2019) Putri Israyani Fauziah; Rochmawati Andewi; Haryetti Haryetti
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 aimed to examine the effect of corporate governance, intellectual capital This study aimed to examine the effect of corporate governance, intellectual capital and leverage on firm value with profitability as mediating variabel. Bid-ask spread is used to measure the variabel information asymmetry. PBV is used to measure the variabel firm value. Score GCG is used to measure corporate governance variabel, VAIC is used to measure Intellectual Capital Variabel and DER is used to measure Leverage Variabel. The population of this research was non-financial BUMN firms listed in Indonesia Stock Exchange (IDX) in 2014-2019. The sample was determined with census sampling method.That obtained 18 sample firms. The type of data in this research was secondary data obtained from IDX. The analytical method used was Multiple Regression and Mediation Analysis. The results of this study concluded : GCG and Intellectual Capital does not significantly influence on Profitability,While Leverage has an effect on Profitability. Then GCG, Intellectual Capital and Leverage significantly influence on firm value, Profitability significantly influence on firm value, Then Profitability cannot mediate the effect of GCG and Intellectual Capital on firm value, While Profitability can mediate the effect of Leverage on firm value.Keywords: Good Corporate Governance, Intellectual Capital, Leverage, Firm Value, Profitability

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