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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 2,715 Documents
 109   110   111   112   113 
PENGARUH KETEPATAN SKEDUL PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) DAN SISTEM PENGENDALIAN INTERN TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN SIAK Utary Aini; Kirmizi Ritonga; Sem Paulus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

Local government performance not separated from the local government budget. The performance of a government can be judged from the budget. One of accuracy in budgeting. And in the implementation of the budget on time, internal control systems are also needed so that everything stays in control. The goal of this research is conducted to explore whether there is empirical evidence about the effect of budget scheduling and internal control system of local government in Siak Regency. The object of this study is Siak regency. This study performed on local government in SKPD Siak Regency with the second, third, and fourth echelon position. Primary data collection method conducted with survey technique by providing questions to respondents by the questionnaire. The result of this study showed that budget scheduling and internal control system had a positive and signifikan effect in performance of local government.Keywords : Budget Scheduling, Internal Control System, Local Government Perormance.
MULTIPLIER EFFECT INDUSTRI PARIWISATA CANDI MUARA TAKUS TERHADAP PEREKONOMIAN MASYARAKAT DI KECAMATAN XII KOTO KAMPAR KABUPATEN KAMPAR Muhammad Ikhsan; Mardiana '; Deny Setiawan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

The research was carried on in Kampar regency precisely in the District XII Koto Kampar. This study was conducted in Kampar regency located in District XII Koto Kampar. This study aims to (1) Identify the characteristics of visitors, businessmen and labor (2) To identify the perception of the condition of Tourism Muara Takus by visitors, businesses and workers in the tourist area (3) Measuring multiplier effet that caused by Muara Takus tourist activities on the economy of the community. The method used is descriptive method. By sampling methods Quota sampling techniques using Sampling Insidential election. In assessing the perception of using Rating Scale and analyzing the economic impact of travel activty in Muara Takus using Keynesian Income Multiplier to see the impact directly, impact indirectly and impact advance are processed using a computer application Microsoft Excel 2010. The results of this study showed the perception of visitor 54% is good enough, the perception of buisnesses 65% good and perception of labor 66% good, For value of Keynesian income multiplier is 2.6, Income Multiplier Ratio Type I with a value of 1, and the ratio of Type II income multiplier of 1.19, in accordance with the provisions (META, 2001) if the value of Keynesian income multiplier ≥ 1 which means that the existence of Muara Takus tourism has economic impact on the economy of the local community is quite large.Keywords: Characteristics, Perception and Multiplier Effect
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN PERSEPSI INOVASI SEBAGAI VARIABEL INTERVENING (Studi Pada Pemerintah Kota Pekanbaru) Wanda Dedi Saputra; Desmiyawati '; Meilda Wiguna
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

Managerial performance is one of the factors that can be used to increase the effectiveness of the organization. In order that these objectives can be achieved effectively it is necessari to pay attention to the participation in the preparation of the budget as well as the existence of a perception of innovation in the relationship decisions related to budget. This study aimed to investigate the effect of budget participation on managerial performance in public sector organizations. The study also examined whether the perception of innovation mediates the effect of budget participation on managerial performance.This research data collection using questionnaire survey. The questionnaire submitted to 78 structural officials SKPD Pekanbaru, 66 questionnaires were returned and 57 questionnaires (73.08%) complete and can be processed. The data collected were processed using SPSS 17.0 with path analysis to examine the effect of direct and indirect budget participation on managerial performance with a significance level of 0.05 or 5%.The results of this study indicate that the direct effect of budget participation on managerial performance. Participation budget also significantly influence the perception of innovation. However, the budget does not affect the participation of indirect managerial performance through an intervening variable perception of innovation.Keywords : budgetary participation, managerial performance, perception of Innovation, and publik sector organization
PENGARUH KEADILAN ORGANISASI, SISTEM PENGENDALIAN INTERN, KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP KECURANGAN (FRAUD) (Studi Empiris Pada Kantor Cabang Utama Perusahaan Leasing di Kota Pekanbaru) Jelfani Saragih Sumbayak; Yuneita Anisma; Mudrika Alamsyah Hasan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

The purpose of this reseach is to find influence of organizational justice on fraud, the influence of internal control system on fraud, and the influence of organization’s commitmen on fraud. The population in this study are employees at the main branch office of leasing in Pekanbaru City. The data used in this study in the form of primary data. Data collection techniques by distributing questionnaires to the employes who work at the main branch office of leasing in Pekanbaru City. Sample selection by simple random sampling technik. Total sample was calculated used by Slovin formula. The method of data analysis used to test the hypothesis is multiple regression analysis using the program SPSS Version 17. The result of this study is showed that organizational justice influence on fraud, internal control system inflaunce on fraud, organization’s commitment influence on fraud and leadership styles influence on fraud. The coefficient of determination in this study was 61,7%. These four variables affect the dependent variabel was 61.7%, while 38,3 % is influenced by other variabels that are not addressed in this study.Keywords: Justice, Organizational,Control, Commitmen, leadership styles and fraud
PENGARUH GOOD CORPORATE GOVERNANCE, ENVIRONMENTAL PERFORMANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FINANCIAL PERFORMANCE (Studi Empiris pada Seluruh Perusahaan Terdaftar di BEI Mengikuti PROPER Periode Tahun 2014-2015) Risky Vera Yoanna; Kirmizi Ritonga; Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This research has purposed to see the influenced of good corporate governance, environmental performance and corporate social responsibility in facing financial performance in Company Listed On Indonesia Stock Exchange Year 2014-2015. This research has two variables. They are independent and dependent variable. Dependent variable consist of financial performance of the company. Independent variabel consist comissaris independent,board of direction, audit committee, environmental performance, and corporate social responsibility. The populations of this research consist of 68 company and 74 samples company from 2014-2015 which listed in Indonesia Stock Exchange. Technique or getting sample of this research was purposive sampling. Multiple regression is used to test the hypothesis. After it was tested by using SPSS version 20.00. The result show that board of direction and environmental performance has significant impact on the financial performance. While comissaris independent, comitee audit and corporate social responsibility has no significant effect on the financial performance. Adjusted R Square shows the value of 0,125. It means that 12,5% change in financial performance is affected by the determinant variables in the model while the rest 87,5% is explained by other variables not included in the model.Keywords : Good Corporate Governance, Environmental Performance, Corporate Social Responsibility dan Financial Performance.
PENGARUH PENERAPAN SISTEM INFORMASI KEUANGAN DAERAH, PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada SKPD Kabupaten Kuantan Singingi) Putri, Audiana; ', Desmiyawati; ', Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

The research aims to analyze of influencing implementing financial information system, implementing accounting government standard and utilization of information technology to the quality of information financial reporting. Object of this research is department of SKPD Kuantan Singingi. There are eighty one questionnaires were sent, and eighty one questionnaires are returned. That data are analyzed by linear regression method and SPSS program version 19. The variables were examined implementing financial information system, implementing accounting government standard and utilization of information technology to the quality of information financial reporting. The results of this research showed implementing financial information system has an effect to the quality of information financial reporting with 0,001 significance, implementing accounting government standard has an effect to the quality of information financial reporting with 0,003 significance and utilization of information technology has an effect to the quality of information financial reporting with 0,001 significance. The results of this research also showed that coefficient R square is 75,8%. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well.. All variables also have strong relation with variable dependents in this research.Keywords: information, financial, accounting, government and quality
PENGARUH KEPUASAN KERJA DAN IKLIM ORGANISASI TERHADAP KOMITMEN ORGANISASI KARYAWAN STUDI KASUS PT. KURNIA SUBUR DI RENGAT Srimaulani '; Taufiqurrahman '; Henni Noviasari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This study aims to determine how the influences of job satisfaction and organizational climate on organizational commitment employee case study PT. Kurnia Subur in Rengat. The population in this study wasall employees at PT. Kurnia Subur 86 people. The sampling is done by making all employees in the sample. Analysis of the data used is descriptive analysis with quantitative analysis tools that multiple linear regression with SPSS version 18.00. From the testing that has been done, simultaneous test showed that job satisfaction and organizational climate simultaneously haveeffect to organizational commitment of employees, while the partial test job satisfaction and organizational climate partially have effect to the organizational commitment of employees at PT. Kurnia Subur In Rengat. In order to maximize organizational commitment of employees at PT. Kurnia Subur In Rengat,it is necessary to increase the employee's emotional ties to the company. For example, by giving the employee participation in decision-making regarding the company and with regard to employee in company facilities. It is expeted that employees will have a strong emotional bond with the company and to increase employees' organizational commitment.Keyword : Job Satisfaction, Organizational Climate, Commitment Organization.
PENGARUH PENGALAMAN, INDEPENDENSI, SKEPTISME PROFESIONAL AAUDITOR DAN PENERAPAN ATURAN ETIKA TERHADAP PENDETEKSIAN KECURANGAN (Studi Empiris Pada KAP di Pekanbaru, Padang dan Batam) Putri Annisa; Amries Rusli Tanjung; Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
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Abstract

This research aims to determine the effect of experience, independence, profesional skepticism of auditors and the application of ethical rules to detection of fraud (empirical studies on public accounting firm in Pekanbaru, Padang and Batam.The methods used in this research was multiple linear regression. Testing the validity and reliability questionnaire in this study using SPSS(Statistical Product and Service Solution). The sampling methods used was purposive sampling which counted 21 in 2016. Respondents used in this study were partners, managers, supervisors and senior and junior auditors. Data collected by distributing questionnairs to 105 auditors working in 21 Public Accounting Firm, but only 80 questionnaires were returned and can be processed. The results of the hypothesis test showed that experience, independence, skepticism professional of auditors and application of ethical rules has an effect on auditors performance with 0.001, 0.017, 0,000 and 0,004 significance.Keywords : experience, independence, skepticism professional auditors, application of ethical rules, detection of fraud
PENGARUH KEBIJAKAN DIVIDEN, KEPEMILIKAN MANAJERIAL, DAN UKURAN DEWAN DIREKSI TERHADAP KEBIJAKAN HUTANG (Studi pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015) Nur Febriyana Dewi; Yulia Efni; Andewi Rokhmawati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
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Abstract

This study aims to determine the effect of Dividend Policy,Managerial Ownership and Board of Directorsto the Debt Policy with Firm Size as a control variable. The population in this study was banking companies listed in Indonesia Stock Exchange in the period of 2011-2015. Dependent variable in this study has Debt Policy, while independent variables are Dividend Policy, Managerial Ownership, Board of Directors and Firm Size as control variables. This study had population as many as 45.This study used purposive sampling techniques and the samples included were 29 companies. To analysis the data, this research used are multiple regression by using SPSS version 23.00. The results show that the Dividend Policy,Managerial Ownership, Board of Directorsand Firm Size simultaneously have a significant effect on Debt Policy. Meanwhile partially, Dividend Policy has anegative significant effect on Debt Policy.Managerial Ownership does not have a significant effect on Debt Policy. Board of Directors has a negative significant effect on Debt Policy. Firm Size has a positive significant effect on Debt Policy.Keywords: Debt Policy (DER), Divident Policy (DPR), Board of Directors (BZ) and Firm Size (SIZE).
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, SISTEM PENGENDALIAN INTERN, SISTEM AKUNTANSI KEUANGAN DAERAH, DAN SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI (Studi Pada SKPD Ka Sanjaya, Aditya; ', M. Rasuli; Haryani, Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

Research aims to understand the influence of the application of government accounting standard, internal control system, regional financial accounting system, and human resources on the quality of local government financial statements with a commitment organization as moderation in Kampar Regency. This research using data primary. The samples serve as respondents taken by using the sampling method of proposive. Each population represented 3 respondents is the financial officer, treasurer, and staff treasurer. A questionnaire distributed to 96 respondents, and successfully reassembled with complete answers are obtained from 84 respondents. Analysis data using of multiple regression with the help of software SPSS Version 20.00. The result showed that government accounting system, internal control system, the accounting system are the significant effect on the quality of financial reports to the level of significance < 0,05. While the results of human resources is no effect to the quality of financial reports on the level of significance > 0,05. Regression analysis coefficient of determination (R2) of 0,976 or 97,6% which means that the independent variable in this study could affect the dependent variable, while the rest 2,4% is explained by other variables not included in this study.Keyword: standards, internal, financial, resources, and quality.

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