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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 MODERASI PROFITABILITAS DARI KEPUTUSAN INVESTASI DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2019) Saputri Devita; Haryetti Haryetti; Fitri Fitri
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 research aims to test the influence of investment decisions and good corporate governance moderated by profitability on the value of the company. Investment decisions are projected using Total Asset Growth, good corporate governance is measured by CGPI score, profitability is measured by return on equity and company value is measured by price book value. The data used in this study is secondary data in the form of annual reports from 2016-2019 obtained from the Website of the Indonesia Stock Exchange or www.idx.co.id. The population in this study amounted to 159 manufacturing companies listed on the Indonesia Stock Exchange with sampling techniques using purposive sampling obtained by 102 companies. Hypothesis testing in this study using logistic regression analysis with the help of SPSS applications. The results obtained indicate that (1) investment decisions does not have a effect on firm value (2) good corporate governance has a significant effect on firm value (3) profitability has a significant positive effect on firm value (4) profitability strengthens the effect of investment decisions on firm value. company (5) profitability is able to moderate the effect of good corporate governance on firm value.Keywords: Investment Decisions, Good Corporate Governance, Profitability, Company Value
NILAI EKONOMI REKREASI TEPIAN SUNGAI BOM LAMA RUMBAI PEKANBARU DENGAN PENDEKATAN TRAVEL COST METHOD Sujarwo Rio; Mayes Anthoni; Aqualdo Nobel
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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In Indonesia, the tourism industry is often considered the answer to various economic problems. So this study aims to find out how much the economic value of Riverside Tourism Bom Lama Rumbai Pekanbaru with the Travel Cost Method approach. In addition, it also aims to determine the effect of age, income, mileage, and travel costs on the number of visits to the Riverside Tourism of Bomb Lama Rumbai Pekanbaru. The location of the research is tourism on the banks of the Sungai Bom Lama Rumbai Pekanbaru in 2021. The method used is descriptive quantitative analysis method. The respondents of this study were 100 people who visited tourist sites on the banks of the Bom Lama Rumbai river, Pekanbaru City. From the calculation of the total cost of travel with the Travel Cost Method is Rp. 86,980. Of this amount there is a contribution of transportation costs is Rp. 34,150 or the equivalent of 39%. While the contribution of consumption costs is Rp. 50,050 or 58% equivalent. The remaining amount of Rp. 2,780 or equivalent to 3%. The data above states that most of the travel costs come from consumption costs. This is because the recreational conditions on the banks of the Old Bomb River have a function as a place to relax for visitors. So that most of the costs incurred are costs related to consumption such as buying snacks, eating, and so on. The economic value obtained from the Rumbai Old Bomb River recreational park in Pekanbaru City is Rp. 478,042,080. So if the tourist location is damaged and is not noticed by the government and the surrounding community, the minimum value that will be a loss is that amount. The results of the analysis of the effect of the influence of age, income, mileage, travel costs on the number of visits to the Bom Lama Rumbai Riverside Tourism Pekanbaru stated that age and income variables, each of which had no effect on the number of visits on the banks of the Bom Lama Rumbai river, Pekanbaru City. So that if the age and income of the visitors increase, it will not change the number of visits to the Sungai Sungai Bom Lama Rumbai Pekanbaru. The distance and cost variables each have a negative effect on the number of visits on the banks of the Bom Lama Rumbai river, Pekanbaru City. So if the distance and travel costs are increasing, it will have the effect of decreasing the number of visits to the Riverside Tourism of the Old Bombay Rumbai Pekanbaru.Keywords : Economic Value, Cost, Tourism
PENGARUH KUALITAS PRODUK DAN KUALITAS PELAYANAN TERHADAP KEPUASAN DAN LOYALITAS PELANGGAN RUMAH MAKAN PONDOK PATIN H.M. YUNUS PEKANBARU Wahyudi Al Fajar Muhammad; Zulkarnain Zulkarnain; Nursanti Aida
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
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The rapid development of the culinary business in Indonesia has resulted in tougher competition in the culinary business. This makes culinary business people must be able to attract and retain customers by improving product quality and service quality. One of the famous and long-lasting restaurants, Pondok Patin H.M. Yunus Pekanbaru. This study aims to determine the effect of product quality and service quality on customer satisfaction and loyalty at Pondok Patin H.M. Yunus Pekanbaru. Primary data retrieval was carried out using questionnaires to 100 respondents who had been selected using the Incidental Sampling technique and then the primary data was processed using the Structural Equation Modeling analysis method with SmartPLS version 3. The results showed that: 1) Product Quality on Customer Satisfaction had positive results. positive and significant. 2). Service Quality on Customer Satisfaction has positive and significant results. 3). Product Quality on Customer Loyalty has positive and significant results. 4). Service Quality towards Customer Loyalty has positive and significant results. 5). Customer Satisfaction with Customer Loyalty has positive and significant results. 6). Customer satisfaction partially mediates between Product Quality and Customer Loyalty with positive and significant test results. 7). Customer satisfaction partially mediates between Service Quality and Customer Loyalty with positive and significant test results. Keywords: Product Quality, Service Quality, Customer Satisfaction, Customer Loyalty, Pondok Patin H.M. Restaurant Yunus.
PENGARUH BEBAN KERJA FISIK DAN BEBAN KERJA MENTAL TERHADAP STRES KERJA MELALUI KELELAHAN KERJA SEBAGAI VARIABEL MEDIASI PADA KARYAWAN BAGIAN PRODUKSI CV. SURYA PELANGI KOTA PEKANBARU Salsabila Nisrina; Daulay Nauli Iwan; Siregar Andreas Prima
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 physical workload and mental workload on work fatigue and work stress on employees of the production division of CV. Surya Pelangi Pekanbaru City. The population in this study includes all employees of the production division of CV. Surya Pelangi Pekanbaru City, which amounted to 50 people. Primary data collected by questionnaire as an instrument to prove the results of the study. To test this research hypothesis, path analysis (path analysis) was used with the help of SPSS version 26. The sampling technique used was the total sample method or made the entire population as a sample of 50 employees of the production division of CV Surya Pelangi Pekanbaru City.The results of this study indicate that: 1) Physical Workload has a positive and significant effect on Work Fatigue, 2) Mental Workload has a positive and significant effect on Work Fatigue, 3) Physical Workload has a positive and significant effect on Work Stress, 4) Mental Workload positive and significant effect on Work Stress, 5) Work Fatigue has a positive and significant effect on Work Stress, 6) Physical Workload has a positive and significant effect on work stress through Work Fatigue, 7) Mental Workload has a positive and significant effect on work stress through Fatigue Work.Keywords: Physical Workload, Mental Workload, Work Fatigue and Work Stress
PENGARUH CAPITAL INTENSITY RATIO, SIZE, PROFITABILITAS DAN CAPITAL STRUCTURE TERHADAP EFFECTIVE TAX RATE (ETR) (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Rofifah Ananda Yori; Andreas Andreas; Paulus Sem
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 obtain empirical evidence about the effect of capital intensity ratio, size, profitability, and capital structure on Effective Tax Rate (ETR) in mining companies in Indonesia. Independent variables used in this study is capital intensity ratio, size, profitability and capital structure. Dependent variable used in this study is Effective Tax Rate (ETR), in observation from 2017- 2019. Study’s sampel was mining companies listed in Indonesia Stock Exchange (IDX) period among 2017-2019. Total sampels in this study are 11 companies that selected with purpossive sampling method. Data analysis methods used in this research using multiple regression analysis with significance level 5% with the help of software SPSS version of 24. The results of this study indicate that not all of independent variables effect on Effective Tax Rate (ETR), whereby capital intensity ratio and size has doesn’t effect on the Effective Tax Rate (ETR). Meanwhile profitability and capital structure has a impact on the Effective Tax Rate (ETR).Keyword: Effective Tax Rate (ETR), capital intensity ratio, size, profitabilitas, capital structure
DAMPAK EKONOMI DIGITAL BAGI UMKM (Studi Kasus Usaha SPA Di Kota Pekanbaru) Rahim Abibur; Mardiana Mardiana; Zuryani Hilmah
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
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This research was conducted to identify the benefits of the digital economy and its impact on SPA in the Pekanbaru City area. This research is a quantitative descriptive study, which combines questionnaires, in-depth interviews and observations of SPA as well as the digital economic media used. Subjects were selected by purposive sampling. The results showed that the most widely used digital economic media were shopee, instagram, and whatsapp. Most of the SPA use the digital economy to conduct promotions, sales and as a medium of information. From this research, it can be seen that the digital economy can increase revenue and the number of customers.Keywords: SPA, Digital Economy, Income, Customers
PENGARUH STRUKTUR MODAL, GOOD CORPORATE GOVERNANCE, DAN INFLASI TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2014-2018) Yolanda Irma; Efni Yulia; 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 capital structure, good corporate governance, and inflation to financial performance at food and beverage company listed on the Indonesian Stock Exchange period 2014-2018. The population in this study includes all food and beverage company totaling 19 companies, while the research sample obtained through certain criteria amounting to 19 companies whitin the study 5 years period. The result showed that : there is a negative and significant effect of capital structure on the financial performance, there is a positive and significant effect of good corporate governance on the financial performance, and there is nothing effect Inflation on the financial performance.Keywords : Capital Structure, Good Corporate Governance, Inflation, Financial Performance
ANALISIS REALOKASI DAN REFOCUSING ANGGARAN DANA DESA PADA MASA PANDEMI COVID-19 (Studi Kasus pada Kabupaten Kuantan Singingi) Yohana Rise; Darlis Edfan; Supriono Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
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This study aims to determine whether the implementation is in accordance with the plan regarding shifting the village fund budget during the COVID-19 pandemic. Changes in regulations regarding the use of village funds in handling COVID-19 in Kuantan Singingi Regency include (1). The use of village funds for the prevention and handling of Covid-19; (2). Village Cash Intensive Work; (3). Village Cash Direct Assistance. To achieve this objective, a qualitative method with the type of case study was used. The population in this study was 218 villages in Kuantan Singingi Regency, then the researchers divided the villages into four regions based on the geographical location of each village, the data on the number of covid prevention budgets in the village were sourced from the Social and Village Empowerment Service (Dissos PMD). Data collection techniques using interview techniques, observation and documentation. To ensure the validity of the data, triangulation was carried out, namely source triangulation and technical triangulation. Informants in this study consisted of key informants, key informants and supporting informants. The key informants were the Head of the Village and Community Empowerment Social Service, the Village Arrangement and Cooperation Section, and the Village Finance Section. Data analysis is done by collecting data, reducing data, and making conclusions. The results showed that the reallocation and refocusing of the Village Fund for the prevention and handling of Covid19 in Kuantan Singingi Regency was Rp. 177,009,214,000,-. Reallocation and Refocusing of Village Funds for Cash Intensive Work 51,808,938,000,-. And Direct Cash Assistance 600 thousand per month within 3 months of distribution. During the Covid-19 pandemic, in the administrative and accountability stages, there were obstacles, namely the implementation of unexpected expenditures, the budget that had been set in the estimated costs that had been budgeted, there were price differences in the market. Another problem is that there is overlapping data or duplicate data in the distribution of the aid.Keyword : Village Fund, Reallocation, Refocusing, Covid-19 Pandemic
ANALISIS PENERAPAN TOTAL QUALITY SERVICE (TQS) TERHADAP CUSTOMER SATISFACTION PADA HOTEL PESONNA CABANG PEKANBARU Ayu Setyaning Ajeng; Marpaung Jonnes M Rio; Paramita Anggia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
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The acquisition of the Pesonna hotel consumer satisfaction index shows that the index in Pekanbaru City is the lowest compared to other cities in Indonesia. In operational studies, the application of total quality service needs to be supported by the capabilities and services of employees in achieving the success of the hospitality service industry sector to satisfy consumers. This study aims to analyze the effect of implementing total quality service on customer satisfaction at Hotel Pesonna Pekanbaru Branch. The population in this study were all consumers who visited the Pesonna Hotel Pekanbaru Branch. The sample in this study was taken using a purposive sampling technique with a total of 100 people. The primary data in this study were obtained from distributing questionnaires. Data analysis used simple linear regression. The results showed that the majority of consumer assessments of the total quality service provided by Hotel Pesonna belonged to the high category. Most customer satisfaction belongs to the satisfied category. In addition, based on regression analysis, it was found that there was a strong and significant positive effect of the application of total quality service (TQS) on customer satisfaction at Pesonna Hotel Pekanbaru Branch.Keywords: Total Quality Service, Customer Satisfaction, Pesonna Hotel
PENGARUH KOMITMEN ORGANISASI, TIME BUDGET PRESSURE, LOCUS OF CONTROL, KINERJA AUDITOR, ETIKA AUDITOR DAN TURNOVER INTENTION TERHADAP PERILAKU DISFUNGSIONAL AUDIT (Studi Empiris Pada Kantor Akuntan Publik yang Berada di Kota Batam, Padang dan Pekanbaru ) Efferida Septa Bella; Hardi Hardi; Wiguna Meilda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
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This study aims to determine (1) organizational commitment to dysfunctional audit behavior (2) the effect of time budget pressure on dysfunctional audit behavior (3) the influence of locus of control on dysfunctional audit behavior (4) the effect of auditor performance on dysfunctional audit behavior (5) the effect of auditor ethics on dysfunctional audit behavior (6) the effect of turnover intention on dysfunctional audit behavior.The data used in this study is primary data with a questionnaire as an instrument. The method used for sample selection was purposive sampling. The population in this study was the Public Accounting Firm (KAP) located in Batam, Padang and Pekanbaru. The number of samples in this study were auditors who worked in 25 KAP distributed as many as 78 respondents and 69 questionnaires returned (88.46%). The data analysis technique used in this study was multiple linear regression analysis with the help of SPSS 23.0 for windows. The results of this study indicate that organizational commitment, time budget pressure, locus of control, auditor performance, auditor ethics, and turnover intention were proven to influence dysfunctional audit behavior.Keywords: organizational commitment, time budget pressure, locus of control, auditor performance, auditor ethics, turnover intention.

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