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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
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PENGARUH INTERNET FINANCIAL REPORTING, EARNING POWER, INVESTMENT OPPORTUNITY SET TERHADAP COST OF EQUITY CAPITAL DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2015) Wati, Yenny; Rasuli, M; L, Al Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research is to examine the effect of direct and indirect consequences of internet financial reporting, earning power, and the investment opportunity set in cost of equity capital with earnings management as intervening variable. Collecting data using a purposive sampling method for manufacturing companies listed on the Indonesia Stock Exchange in 2010-2015 which is analyze by path analysis. The results show that: (1) the Price earning ratio and investment to sales have a direct effect on the cost of equity capital, (2) Content, timeliness, utilization of technology, user support, net profit margin, return on assets, market to book equity, capital to total assets, and earnings management did not have a direct effect on the cost of equity capital, (3) Content, timeliness, net profit margin, return on assets, and the price earning ratio has a direct effect on earnings management, (4) the utilization of technologies, user support, market to book equity, investment to sales, and capital to total assets has no direct effect on earnings management, (5) Content, timeliness, utilization of technology, user support, net profit margin, return on assets, market to book equity, price earning ratio, investment to sales, and capital to total assets does not have indirectly effect on the cost of equity capital through earnings management.Keywords: Cost of Equity Capital, Earnings Management, Internet Financial Reporting, Earning Power, Investment Opportunity Set
PROSPEK PENGEMBANGAN WISATA DANAU BANDAR KAYANGAN LEMBAH SARI KOTA PEKANBARU Wulandari, Sri; Putro, Tri Sukirno; Indrawati, Toti
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

The purpose of this study is to know the prospects of tourism development Kayangan Lake Bandar Lembah Sari Pekanbaru city, and to identify and analyze the factors driving and inhibiting the development of Bandar Kayangan Lake travel Lembah Sari Pekanbaru. The population in this study are all the visitors who come to Lake City Kayangan Lembah Sari Pekanbaru City in 2015. The sampling technique used is non-probability sampling is a sampling technique that does not give an opportunity or equal opportunity for each element or member of the population to be elected sample. Data is collected when visitors are in Lake City Kayangan Lembah Sari Pekanbaru. Determination of a minimum number of samples for the study was calculated based on a decent sample size between 30 - 500 in this study using a sample of 100 respondents. The results showed that the SWOT analysis in prospect in the development of Lake City Kayangan Lembah Sari is known that as a strength that is: Develop attractions clearly, Pendidikandan training in order to reduce costs in the operations of attraction, usage attractions computerized, cooperation with those who need Attraction , As a drawback, namely: Snag a job based on experience, A review of the potential attractions, There are no emergency procedures about tourist attractions, audit results on the attraction was not followed up. As Opportunity namely: The policy change agency to attractions, budget constraints for operational attractions, existence of the latest technology of attractions, attractions obtaining licensing requirement.Keyword : Prospects, Development, SWOT.
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN KINERJA MANAJERIAL SEBAGAI VARIABEL MODERATING Setyawan, Hari; Tanjung, Amries Rusli; Hariyani, Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aimed to examine the effect of directly variable budget goal clarity, accounting controls and compliance with laws and regulations as well as the influence of these variables on performance accountability of government agencies dimederasi by variable managerial performance, the study was conducted in Kampar regency precisely in the regional work units Kampar, with consideration facilitate researchers in data collection. The population in this study is mandatory LAKIP agencies Kampar Regency in Riau Province. The sample in this study is the Working Device Unit (SKPD) Kampar District, represented by the Head of Finance, treasurer and Chief of Staff, Government Agencies Program. Type of this research is the primary data. The method the researchers used multiple linear regression. The results in this study indicate that the budget goal clarity, accounting controls and compliance with laws and regulations have pesitif influence on performance accountability of government agencies and the interaction between the independent variables and managerial performance positive effect on performance accountability of government agencies. In this study, the independent variables are only able to affect 60% of the remaining dependent variable is influenced by other variables that are not described in this study.Keywords : Budget, Controls, Regulations, Accountability and Performance
PENGARUH DEFISIT ANGGARAN, INFLASI DAN KURS TERHADAP KUANTITAS UTANG LUAR NEGERI PEMERINTAH INDONESIA PERIODE 2001-2015 Nurhalimah, Siti; Basri, Syafril; Mardiana, Mardiana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to determine the effect of the budget deficit, inflation and the exchange rate against the quantity of foreign debt 2001-2015 period. The budget deficit as a variable (X1) inflation as a variable (X2) the exchange rate as a variable (X3) and the government foreign debt as a variable (Y). This research uses secondary data, this data is sourced from the Indonesian Financial Statistics Bank Indonesia and the Ministry of Finance of the Republic of Indonesia. The method in this research is quantitative by using statistical analysis and multiple linear regression equation coefficients calculation using SPSS 22. The result showed that based on the coefficient F calculated at 13.032 and F table 3.59 shows that F count is greater than F table variables simultaneously, which means the budget deficit, inflation and the exchange rate effect jointly to the quantity of government foreign debt 2001-2015 period.Results of the study also concluded that the value of the coefficient t for budget deficit of 2.716, the coefficient of - 0,809 t arithmetic inflation and exchange rate coefficient of -0.262 t while t table of 2.179. That shows the t variable budget deficit is greater than t table which means variable budget deficit significantly influence the quantity of foreign debt, while the variable inflation showed t count is smaller than t table which means that the variable inflation does not significantly influence the quantity of foreign debt government and variable exchhange rate shows the t less than t table which concluded that the exchange rate is not significant on quantity of government foreign debt 2001-2015 period.Keywords: the budget deficit, inflation, exchange rate, foreign debt
PENGARUH PENGAWASAN DAN LINGKUNGAN KERJA TERHADAP DISIPLIN KERJA PEGAWAI KANTOR BADAN LINGKUNGAN HIDUP KABUPATEN ROKAN HULU Samura, Ibnu Sina; ', Nuryanti; Rama, Rovanita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aimed to analyze the influence of Supervision and Working Environment on Employee Work Discipline Office of the Environmental Agency of RokanHulu. In this study, there are three variables: Supervision (X1), Working Environment (X2), and Work Discipline (Y). The population of this research is all employees working in the Office of the Environment Agency with a total sample of 38 people. This study uses linear regression with SPSS version 21. The results showed that the variables of Supervision, and Working Environment either simultaneously affect the Work Discipline Employees in the Office Environment Agency RokanHulu. Work Environment Variables become the most dominant factor in influencing Work Discipline Employees. Hope researchers in this study is the Office of the Environment Agency should Rokan Hulu can improve Supervision and Working Environment for employees so that they can continue to improve employee in the Office of Disciplinary Work Environment Agency Rokan Hulu. With that employees will feel heavy for leaving the company in order to better and more comfortable. It is intended that employees become more disciplined in work. In order to improve labor discipline employees of the Office of Environmental Agency of Rokan Hulu leaders must rise again oversight and reorganize work environment where employees to be better and convenient. Leaders also need to pay more attention and apply the correct working procedures and good sertamemberikan directives on employees so that each employee has a level kesaadaran to the job and apply kepadasetiap employees so that the employees more responsible in work.Keyword : Monitoring, Work Environment, Work Discipline.
PENGARUH KEPUASAN KERJA DAN KOMITMEN ORGANISASI TERHADAP ORGANIZATION CITIZENSHIP BEHAVIOR DAN TURNOVER INTENTION PADA PEGAWAI PT. BANK BNI LIFE INSURANCE CABANG KOTA PEKANBARU Ananda, Wahyu; Fitri, Kurniawaty
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The research was conducted at PT. Bank BNI Life Insurance Branch of Pekanbaru. With the aim to identify and analyze the effects of job satisfaction and organizational commitment to the organization citizenship behavior and employee turnover intention in PT. Bank BNI Life Insurance Branch of Pekanbaru. The population in this study were all employees at PT. BNI Life Insurance Pekanbaru. The sample used in this study were a total of 109 employees and data processing using path analysis with SPSS.Pursuant to result of solution and research which have been conducted at previous chapter, hence at this shares can be taken by some conclusion, that is: zenship behavioratPT. Bank BNI Life Insurance Branch of Pekanbaru, satisfactions of work have an effect on positive and signifikan to turnover intentionemployees atPT. Bank BNI Life Insurance Branch of Pekanbaru,organization commitment have an effect on positive and signifikan to turnover intentionemployees atPT. Bank BNI Life Insurance Branch of Pekanbaru,organization citizenship behavior have an effect on positive and signifikan to turnover intentionemployees atPT. Bank BNI Life Insurance Branch of Pekanbaru,satisfactions of work have an effect on positive and signifikan to turnover intentionemployees to pass the organization citizenship behavior atPT. Bank BNI Life Insurance Branch of Pekanbaru, and organization commitment have an effect on positive and signifikan to turnover intentionemployees to pass the organization citizenship behavior atPT. Bank BNI Life Insurance Branch of Pekanbaru.Keyword: Satisfactions, Commitment, Organization Citizenship Behavior, and Turnover Intention.
PENGARUH KEPEMIMPINAN, IKLIM KERJA DAN BEBAN KERJA TERHADAP KINERJA GURU PADA SMP NEGERI 3 DUMAI Astuti, Putri Yuni; Indarti, Sri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to determine the effect of leadership, work climate and workload on teacher performance, either simultaneously or partially and which variables are the most powerful influence on teacher performance. The method used in this research is descriptive statistical analysis and multiple linear regression analysis. The Samples was the entire population of teachers of SMP Negeri 3 Dumai totaling 60 people. The results of simultaneous regressions test (Test-F) showed that the independent variables have a significant effect on the dependent variable. Partial regression test (Test-t) showed that the work climate variables have the most significant effect on the variable performance of teachers. The magnitude of the effect that (R2) variable leadership, work climate and workload together on the variable performance of teachers is 58,8%, while the remaining 41,2% is influenced by other variables that are not observed in this study.The results of research and discussion concluded that leadership, work climate and workload simultaneously positive and significant impact on teacher performance. Similarly, leadership, work climate and workload partially positive and significant impact on teacher performance. The variables that most strongly to the performance of the teacher is variable work climate.Keywords : Leadership, Work Climate, Workload and Teacher Performance
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, FASILITAS PERPAJAKAN DAN KOMISARIS INDEPENDEN TERHADAP MANAJEMEN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA TAHUN 2012-2014 Hesty Rahmawati; M. Rasuli; Rusli Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study was conducted on manufacturing companies listed on Indonesia Stock Exchange on years 2012-2014. The sample technique on this research was with purposive sampling technique. Which the total sample is used 45 companies. Data analysis was conducted used multiple regression model with help of software SPSS version 21.00. Independent variables used in this study are size, profitability, leverage, taxation facilities and independent commissioners. While dependent variable in this study is the tax management. This study aimed to determine the influence of size, profitability, leverage, taxation facilities and independent commissioners to the tax management on manufacturing companies listed on Indonesia Stock Exchange period 2012 to 2014. Of the result of this study indicated that size, profitability and independent commissioners did not influence on the tax management. While leverage and taxation facilities influence on the tax management.Keywords: Size, Profitability, Leverage, Taxation Facilities, Independent Commissioners and Tax Management
PENGARUH KEBIJAKAN DEVIDEN, PROFITABILITAS,UKURAN PERUSAHAAN, RESIKO BISNIS, CASH HOLDING, KONTROL KEPEMILIKAN, DAN NON DEBT TAX SHIELD TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (PERIODE 2011-2014) Nainggolan, Misco Valensi; Azlina, Nur; ', Julita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to determine the effect of dividend policy, profitability, company size, business risk, cash holding, ownership and control of non-debt tax shield on capital structure on companies listed in Indonesia Stock Exchange period 2011-2014.The sample used in this study is a company manufacturing consumer goods industry sub-sectors listed in Indonesia Stock Exchange in 2011-2014. This study usingpurposive sampling method to determine the sample so as to produce 27 sample companies. Data were analyzed using multiple linear regression method and descriptive statistics.The study found that in Parsial dividend policy have a negative impact but did not significantly influence the capital structure, profitability have a negative impact but not significant to capital structure, company size has no significant effect on the capital structure, Business Risk positive effect but not significant to the capital structure, cash holding no significant effect on the capital structure, ownership control but no significant negative effect on the capital structure, non-debt tax shield but no significant effect on the capital structure. The magnitude of the effect caused by the seven independent variables together against the dependent variable is 28.1%, while the remaining 71.9% is influenced by other variables not examined in this study.Keywords: Devidend policy, Profitability, Cash holding, Capital structure
ANALISIS BEBAN KERJA MENTAL, FISIK SERTA STRES KERJA PADA PERAWAT SECARA ERGONOMI DI RSUD Dr. ACHMAD MOCHTAR BUKITTINGGI Srie Wulandari; Samsir '; Rio J M Marpaung
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to determine the level of mental and physical workload and work stress to the nurses in Dr. AchmadMochtar Hospital in Bukittinggi. This research is a descriptive study, which the research looking for a variable value without connect it with other variables. The file in this study conducted by questionnaire. The result of the descriptive analysis of physical workload indicates the light category which is 100-200 kcal/hour. For the mental workload is average at 67,51 for ICU/ICCU, 76,42 for rooms KB IGD, and 77,64 for the room IGD each of which fall into the average category. And for stress in work shows the number 113,38 that can be categorized in average. Based on theses results, it can be concluded that the workload of mental, physical, and work stress is have no significant effect to the nurses during activity, but it should be noted to avoid increasement on those variables.Keywords: workload of mental, workload of physical, work stress

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