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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
 117   118   119   120   121 
PENGARUH KOMPETENSI KARYAWAN DAN BEBAN KERJA TERHADAP KINERJA KARYAWAN BANK DANAMON CABANG TUANKU TAMBUSAI PEKANBARU Boy Aulia Sastra; Zulfadil '; Kurniawaty Fitri
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

This research was conducted at PT. Bank Danamon Indonesia Tbk Branch Pekanbaru. The purpose of this study was to determine the effect of employee competencies and workload simultaneously and partly on employee performance. The population of this study were employeestotaling 89 people. Research variables used are the competence of employees and workload as independent variables and employee performance as the dependent variable. Data analysis method used is multiple linear regression analysis.Calculation of partial, competence of employees affect the performance of employees. Furthermore, the workload impact on employee performance. Simultaneously, employee competence, workload and performance of employees affect the performance of employees.Keywords:Competence of Employees, Workload and Employee Performance
PENGARUH FINACIAL LEVERAGE, FIRM GROWTH, LABA DAN ARUS KAS TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) Frans Julius P.S; Rita Anugerah; Azhari Sofyan
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

This study aimed to examine the effect of financial leverage, firm growth, profit, and cash flow on financial distress. the population in this study is the manufacturing companies listed in Indonesian Stock Exchange and continuously published financial statement in the period of 2010-2014. The sample was determined by the method of purposive sampling. Criterion for firm with probably of financial distress is a company which has a negative net income more than a year and do not paying dividends. By ommiting companies with some data unavailable, the sample consist of 18 companies. This study uses secondary data obtained from the company’s financial statement in the period 2010 to 2014 obtained from the Indonesian capital market directory and www.idx.co.id and analyzed using SPSS 20. The method of analysis used is logistic regression analysis. The results of this study showed that cash flow has an effect to to predict financial distress in the company with 0.013 significance.. While financial leverage, firm growth, and profit have no effect in predicting financial distress in the company. The results of this research also showed that coefficient determinant is 0,347. This means that the percentage of influence of independent variables on the dependent variable is equal to 34,7%, while the rest of 65.3% influenced by other variables that are not included in this model.Keywords: financial distress, financial leverage, firm growth, profit, cash flow.
PENGARUH PENYAJIAN LAPORAN KEUANGAN, AKSESIBILITAS DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (studi empiris pada satuan kerja perangkat daerah Kabupaten Sijunjung) Superdi '; M. Rasuli '; Alfiati Silfi
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

This study aims to research the influence of the presentation of financial report, accessibility and regional financial accounting system to accountability of regional financial management. The research was conducted on SKPD Sijunjung regency. The population in this study totaling 25 units working unit. Respondents in this study is the Head SKPD as users of the budget, the Head of Finance, Treasurer SKPD and parties that are directly related to the financial management of the Regional Government Sijunjung. Data analysis technique used is multiple linear regression analysis and t test using SPSS. The results showed the presentation of financial statements, accessibility and regional financial accounting system affect the accountability of financial management with the value of determination (Adjusted R2) amounted to 60.9% while the remaining 39.1% be affected by other variables not examined in this study.Keyword: accountability of the management of regional financial, the presentation of financial report, accessibility and regional financial accounting system
PENGARUH ROLE STESSOR, SELF-EFFICACY, SENSITIVITAS ETIKA PROFESI DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR DENGAN EMOTIONAL QUOTIENT SEBAGAI VARIABEL MODERATING (Studi Empiris pada Auditor Kantor Akuntan Publik di Padang, Pekanbaru dan Batam) Arfiah Ismail Arfiah Ismail; Yuneita Anisma Anisma; Rofika Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

his research aimed to determine the effect of role stressor, selfefficacy,sensitivityprofessional ethicand organization commitment toauditors performance with the emotional quotient as moderating variable to public accountant office in Padang, Pekanbaru and Batam. This study useda primary data was collected by questionnaire distribution to auditors. Sample was determined by purposive sampling amounted to 60 auditors. Data was collected by using a purposive sampling.After the data was collected, the data was analyzed by using the SPSS program to test whether the model used in this study quite appropriate as the model analyzed. Then the regression analysis was used to test the relationship between the variables above. On the model one, the result of this research indicate that role conflict, role ambiguity, self-efficacy, sensitivity professional ethic and organization commitment had a positive effect and significant on auditors performance. On the model two, the moderating of emotional quotientto had a positive effect and significant between role conflict, self-efficacy, sensitivity professional ethic, organization commitment on auditors performance. But, the moderating of emotional quotient had a negative effect and not significant between role ambiguity on performance auditors.Keywords: Role Conflict, Role Ambiguity, Self-Efficacy, Sensitivity Professional Ethic, Organization Commitment, Performance Auditors, Emotional Quotient.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA (SDM) DAN SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH DENGAN PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Satuan Kerja P Desilia Tanzerina; M. Rasuli '; Al Azhar L '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

The purpose of this study was to analyze the influence of knowledge, the effectiveness of the tax system, the service tax authorities to corporate taxpayers in meeting their financial obligations to the consciousness as a moderating variable. The population that will be used in this research are corporate taxpayers listed in KPP Madya Pekanbaru. Determination of the sample in this study using convinience sampling is a generic term that includes a variety breadth of respondent selection procedures. The sample in this study are corporate taxpayers listed in KPP Madya Pekanbaru who were represented by staff accounting, tax administration staff, the administrative staff of financial, accounting manager, manager of finance and accounting and tax supervisor totaling 100 people. The data analysis used is multiple regression (multiple regression) assisted with SPSS Windows Ver 20. The results of this study prove that knowledge, the effectiveness of the tax system, the service tax authorities significant effect on the obligation to pay taxes, awareness moderate the relationship between knowledge of the obligation to pay the tax in KPP Madya Pekanbaru. While awareness is not moderate the relationship between the effectiveness of the tax system and the tax authorities of the obligation to pay service tax at KPP Madya Pekanbaru.Keywords: Knowledge, Effectiveness, Tax, Awareness, and Paying Taxes.
PENGARUH KOMPETENSI STAF AKUNTANSI, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAN PENGELOLAAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada SKPD Kota Bukittinggi) Putra Mhd Nazrin; M.Rasuli '; Devi Safitri
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

This research was conducted on employees SKPD Bukittinggi City. This research was included in the quantitative research. The type of data used in this research is the primary data by source. And then, in data collections sampling was conducted with a purposive sampling method (Sugiyono,2012: 392) with respondents as many as 87 employees who working in SKPD Bukittinggi City. Data were analyzed using multiple regression with SPSS version 20. This research aimed to know the influence of the Competency Of Accounting Staff, Application Of Financial Accounting System Of Local And Financial Management On The Quality Of Government Finance Report. The main problem that researcher descriptions are as follows: to see how many significant relationship between the dependent variable to the independent variable. The results of this research showed that Competency Of Accounting Staff have influence to the Quality Of Government Finance Report, Application Of Financial Accounting System have influence to the intention to carry out an Quality Of Government Finance Report, and Financial Management have influence to the intention to the Quality Of Government Finance Report. So that all the hypotheses presented in this research received.Keywords : Quality Of Government Finance Report, Competency Of Accounting Staff, Application Of Financial Accounting System, Financial Management.
PENGARUH DANA ALOKASI UMUM, PENDAPATAN ASLI DAERAH, SISA LEBIH PEMBIAYAAN ANGGARAN DAN LUAS WILAYAH TERHADAP BELANJA MODAL (Studi Empiris Pada Pemerintah Kabupaten/Kota di Provinsi Riau) Ginting, Rahmi; Rasuli, M; Diyanto, Volta
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 know and explain about (1) Effect of general allocation funds, (2) local revenue, (3) residual over budgetery financing and (4) area of expenditure to capital expenditure at district/municipal governments in riau province. The population of this research is city governments in Riau Province in 201-2015. This study uses secondary data in the form of realization report of revenues and expenditures of district/municipality governments in Riau Province in 2011-2015 and data on the area obtained from the central statistical agency of Riau Province. Hypothesis testing in this study using multiple linear regression with t test, f test, and test coefficient of determination. The results of this study indicate that the general allocation funds, local revenues and the size of the region affect the capital expenditure. While the residual over budgetary financing has no effect on capital expenditure.Keywords : General Allocation Funds, Local Revenues, SiLPA, Area of Expenditure, Capital Expenditur
PENGARUH BEBAN KERJA DAN KOMITMEN TERHADAP KINERJA DAN KEPUASAN KERJA PERAWAT SEBAGAI VARIABEL INTERVENING PADA RUMAH SAKIT TABRANI RAB PEKANBARU Amalia, Lia; Marnis, Marnis; ningsih, dewita suryati
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 workload and commitment of nurses either directly or indirectly on performance and job satisfaction. This study used nurse population as a sample by using census method, because the sample for our data analysis is limited. Researchers applied the path technique using spss 21.0.The results of this study shows the workload has a significant positiv effect on performance, nurse commitment has a significant positive effect on performance, work load has a significant positive effect on job satisfaction and nurses commitment has a significant postive effect on job satisfaction and job satisfaction have a significant positive effect on the performance at hospital nurse tabrani rab pekanbaru.Keywords : Workload, Nurse Commitment, Performance and Job Satisfaction.
DAMPAK DEFISIT ANGGARAN PENDAPATAN BELANJA NEGARA DAN INVESTASI ASING PADA INDUSTRI PENGOLAHAN NON MIGAS TERHADAP NERACA PERDAGANGAN Anita, Darma; ', Syapsan; Aulia, Ando Fahda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This study aims to determine the impact of budget deficits and governmentspending and income of foreign investment in non-oil industrial processing on the trade balance. This study uses secondary file obtained from BPS and Ministry of Finance. This research was conducted nationally namely Indonesia in the period 2000 to 2014.This study uses a quantitative method, and analyzed using analytical tools error correction model using a computer application program Eviews version 7. The study consists of three independent variables (the budget deficit, foreign investment in the manufacturing and processing industry non-oil GDP) and one the dependent variable (Indonesia's trade balance).The results obtained are in the long-term budget deficit, and foreign investment in the processing industry have a significant effect on the trade balance of Indonesia. However, non-oil GDP of processing industry was not significant. However, in the short-term budget deficit has no significant effect. Meanwhile, foreign investment in the processing and processing industry non-oil GDP has significant impact on Indonesia's trade balance. In this study showed, too, that the budget deficit had a negative impact on the trade balance of Indonesia. Meanwhile, foreign investment in the processing and processing industry of non-oil GDP a positive impact on Indonesia's trade balance.Keywords: the budget deficit, foreign investment,GDP, Indonesia's trade balance
PENGARUH STIMULUS PEMASARAN DAN CITRA PERUSAHAAN TERHADAP KEPUTUSAN PEMBELIAN DAN KEPUASAN KONSUMEN PERUMAHAN CITRA GARDEN DI KOTA PEKANBARU Bayu Rosyahdi; Jushermi Jushermi; Deny Danar Rahayu
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

This research aimed to analysze Marketing Stimuli and Coorporation Image to Purcashing Decision and Customer Satisfaction on Citra Garden Residential in Pekanbaru. There are four variables in this research such as Marketing Stimuli (X1), Coorporation Image (X2), Purcashing Decision (Y1), and Customer Satisfaction (Y2). The population in this research amounted 95 people, while the sampling technique was done by census method. This research use Path Analysis method by SPSS version 20. The result of this research shows that Marketing Stimuli have significant effect to Purcashing Decision and Marketing Stimuli have positive and significant effect to Customer Satisfaction. Coorporation Image have significant effect to Purcashing Decision and Coorporation Image have positive and significant effect to Customer Satisfaction. Purchasing Decision have significant effect to Customer Decision. The last is, the path of Marketing Stimuli and Coorporation Image have strong effect to Consumer Satisfaction with Purchasing Decision as intervening variable.Keywords: Marketing Stimuli, Coorporation Image, Purcashing Decision, Costumer Satisfaction

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