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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 PENGAWASAN, KOMPENSASI DAN BUDAYA ORGANISASI TERHADAP DISIPLIN KERJA (STUDI KASUS PADA KARYAWAN PT ELNUSA PETROFIN) PEKANBARU Hutabarat, Lentina; Zulfadil, Zulfadil; Siregar, Prima Andreas
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

This study aims to determine the effect of supervision, compensation, and organizational culture on employee discipline of PT Elnusa Petrofin Branch Pekanbaru. As for the population in this study are all employees of PT Elnusa Petrofin Branch Pekanbaru as many as 223 people. This research use cluster random sampling method with slovin formula then selected 143 people sample. The method of analysis used in this research is quantitative descriptive method, simultaneous and partial analysis (multiple linear regression analysis with the help of SPSS program version 23.00) From the test result that has been done, simultaneous test (F test) shows that Supervision, Compensation, and Organizational Culture simultaneously have a significant effect on employee work discipline, whilw partial (t test) indicate that Supervision and Compensation partially significant to work discipline employees. The magnitude of the effect of the R2 by these three variables together on the dependent variable 46,1% while the remaining 53,9% is effect by other variables. Companies should pay more attention to discipline the employee to work with the maximum as leaders must have the courage to act decisively to apply penalties to subordinates who violate the rules. If there are employees who do not comply with work rules, the company reserves the right to give strict punishment for those employees. Sanctions here could be a suspension or dismissal of employees when the employee is no longer care for work discipline and reprimand from the boss.Keywords : Supervision, Compensation, Organizational culture, and Discipline Work
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, KECERDASAN SPRITUAL DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR Hayatul Khairat; Yunieta Anisma; Rofika '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

The aims of this study is to determine: 1. impact of emotional intelligent on auditor’s performance 2. impact of intellectual intelligent on auditor’s performance 3. impact of spiritual intelligent on auditor’s performance 4. impact of organizational commiment on auditor’s performance. This study was classified as causative study. The Population of this study were auditors on CPA firm.The sample are auditors on CPA firm in Padang, Pekanbar and Batam. The collection technique of this study was the technique of survey by distributing queationnaires directly to each auditors on CPA firm. Studies show that: 1. emotional intelligent had a significant positive impact on auditor performance 2. intellectual intelligence had a significant positive impact on auditor performance 3. spiritual intelligence had a significant positive impact on auditor performance. 4. Organizational commitment had a significant positive impact on auditor performance. 1. Sample of this study was limited to the auditors on CPA firm in Padang, Pekanbar and Batam. The result might be different if the sample were expanded. 2. the auditors on CPA firm should always pay attention to improve balance between emotional, intellectual, spiritual intelligence and also proffesional ethics to achieve more maximum performance.Keywords: auditors, emotional, intellectual, spiritual, organizational and commiment
PENGARUH PELATIHAN, KEPEMIMPINAN DAN LINGKUNGAN KERJA FISIK TERHADAP SEMANGAT KERJA KARYAWAN DI PT. ASURANSI SINARMAS CABANG MEDAN Pakpahan, Donok M; Samsir, Samsir; Arwinence, Arwinence
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 identify and analyze the effect of training, leadership and physical work environment on employee morale PT. Asuransi Sinar Mas Medan branch either partially or simultaneously. This research was conducted at PT Asuransi Sinarmas Medan branch located at Km No.1A Jl.Sisingamangaraja 6-7. North Sumatra, Indonesia. The population in this study were all employees of PT Asuransi Sinar Mas, Medan Branch in 2015 is numbered 43 people, while Sampling was done by census, where all members of the population sampled. Data used in this study are primary data and secondary data, quantitative and time series 2011-2015. The technique used by the author in collecting the data and information needed is the interview and questioner. Mechanical analysis using multiple regression analysis using SPSS 21.0. The results showed that in partial training and leadership and significant positive effect on morale, while the physical work environment variables and no significant negative effect on morale kerja.Hasil simultaneous research shows bahwapelatihan, leadership and physical work environment has a positive and significant impact on morale employee PT. Asuransi Sinar Mas branch in Medan.Keywords : Morale, Training, Leadership and Physical Work Environmen
PENGARUH PENGEMBANGAN KARIR, KOMPETENSI DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA KARYAWAN PADA PT. BANK RIAU KEPRI KANTOR PUSAT PEKANBARU Siti Khuzaimah; Restu '; Ahmad Rifqi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to determine the influence of career development, competence, and work environment partially or simultaneously on the job satisfaction employeesat pt. bank riau kepri head office pekanbaru. The population in this study were all employees totaling 276 employees and 73 employees were sampled by using the formula slovin, using instrumental testing the validity, reliability and classic assumption test. The analytical method used in this study is descriptive analysis and multiple linear regression analysis using SPSS 21 for windows. From the results of the testing that has been done, simultane ous regression test (F-test) showed that the variables of career development, competence and workenvironment simultaneously significant effecton job satisfaction employees. And the results ofthe partial test (t test) showedthat thevariablesof job career development, competence and work environment partially significant effecton job satisfaction employees. The result of the calculation of the coefficient of determination (R2) is equal to 0,779, which means, career development, competence, and work environmentjointly affect the job satisfaction employees amounted to 77.9%, while the remaining 22.1% is influenced by other variablesthat no tex amined inthis study.Keywords : Career Development, Competence, Work Environment, and Job Satisfaction Employees.
ANALISIS RASIO KEMAMPUAN, KEMANDIRIAN DAN PERTUMBUHAN KEUANGAN DAERAH KOTA PEKANBARU Hariati Eka Putri; Sri Endang Kornita; Taryono '
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 determine the ratio of fanancial capacity, financial independence and financial growth of the Pekanbaru city years 2000-2014 as well as to view trends of financial capacity and financial independence of Pekanbaru years 2015-2020. This research is a quantitative descriptive study using analysis tools such as ratio and a polynomial trend. In the last fifteen years the average ratio of the financial capacity in Pekanbaru which is reflected in the ratio of Degree of Fiscal Autonomy (DOF) is still less, while the regional capability assessed in terms of expenditure as reflected in the Capability Index Routine relatively very less. While in terms of financial independence in Pekanbaru is still quite instructive, meaning that the central government's role is more dominant than the financial independence of Pekanbaru. When viewed from the ratio of growth is still likely to fluctuate with the average negative growth. Due to increased growth in the value of PAD, local revenue and expenditure is not routinely followed by construction spending growth.If the trend seen in 2015-2020 regional financial capability and financial independence of the region has a positive trend . That is projected in the coming six years the ratio of the degree of fiscal autonomy , the capability index ratio routine and financial independence ratio Pekanbaru is increasing every year .Keywords : Financial Capability , Financial Independence and Local Revenue
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS TERHADAP ALOKASI BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Pemerintah Kabupaten/Kota Di Provinsi Riau) Rilian Pratama; Yesi Mutia Basri; Supriono Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

to capital expenditure. These factors are Local Revenues, General Allocation Fund, Special Allocation Fund To Capital Expenditure With Economic Growth As A Moderating Variable. The population that will be used in this research are districit/municipal governments in the Province Of Riau. The Method used was Purposive Sampling due to availability of data. Collecting data was conducted from governments financial statements from Central Bureau of Statistics. The method of data analysis in this study is use multiple liniear regression with SPPS version 21. The results of this study prove that local revenues, general allocation fund and special allocation fund significantly positive affect to capital expenditure. While economic growth is not moderate the relationship between local revenues and special allocation fund to capital expenditure at district/municipal in the Province of Riau. The Amount of R Square (R2) is 0.597 gives the sense that the rate is 59.7% of level capital expenditure can be explained by Local Revenues, General Allocation Fund, Special Allocation Fund, Economic Growth task while 40.3% can be explained by other variabels that are not tested in this study. Keyword : Local Revenues, General Allocation Fund, Special Allocation Fund, Economic Growth
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI, SISTEM PELAPORAN DAN PENERAPAN AKUNTABILITAS KEUANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (AKIP) (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Lima Puluh Kota Provin Reyhan Hady Fauzan; Azwir Nasir; Sem Paulus Silalahi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The research aims to examine the influence of budget goal clarity, accounting control, reporting system and implementation to government performance accountability. The techinique of sampling method is purposive sampling with the sample are the chief of public institution, the chief of financial department and the chief of sub financial department in Lima Puluh Kota public institution. That data are analyzed by linear regression method and SPSS program version 19. The respondents of this research are 85 respondents. The results of this research indicate that budget goal clarity has an effect on performance accountability with 0,000 significance, accounting control has an effect on performance accountability with 0,000 significance, reporting system has an effect on performance accountability with 0,004 significance and financial accountability implementation has an effect on performance accountability with 0,016 significance. The results of this research also showed that coefficient determinant is 46,1%. While the remaining influenced by other variables not included in the regression models were not included in this study as effectivity of system internal control, work motivation and others.Keywords: budget, implementation, accounting, reporting, and government
PENGARUH IMPLEMENTASI GOOD CORPORATE GOVERNANCE, PENGENDALIAN INTERN KAS, ASIMETRI INFORMASI TERHADAP FRAUD (Studi Pada BUMN Kota Pekanbaru) Oktariani Wefa; Nurazlina '; Sem Paulus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study examined the effect of the Implementation of Good Corporate Governance, The Internal Control of Cash, The Information Asymmetry of Fraud (Empirical Study On Government BUMN Pekanbaru City). Data that is used in this research is primary data, that was collected by survey techniques by distributing questionnaires to each functionary at BUMN in Pekanbaru. The population is BUMN company in Pekanbaru many as 33 companies. The selection of sample used purposive sampling method. The sample was (total) the respondent of each corporate represented by three respondents, head branch, head division, and accounting staff. A questionnaire distributed to 99 respondents, and successfully reassembled with complete answers are obtained from 66 respondents. The result of the study showed that the implementation of good corporate governance, the internal control of cash, and information asymmetry has significant effect and positively effects cheating of fraud. Determinate Coeffisience show the result that Adjusted R Square value as 0,806. It means that the effect of Implementation of Good Governance, The Cash Intern Control, Information Asymmetry on Fraud as many as 80,6%. While other 19,4 % will be explained by other variable which was not included in the study.Keywords: Governance, Cash Control, Information Asymmetry, and Fraud
PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, SISTEM PENGENDALIAN INTERNAL PEMERINTAH, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS PENGELOLAANKEUANGAN DAERAH (Studi Empiris Pada Satuan Kerja perangkat Daerah Kota Dumai) Siti Hajar; Yusralaini Yusralaini; Lila Anggaraini
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The purpose of this study is to exmine the effect of the implementation of financial accounting system, goverment internal control system, and competence human resources of the effectiveness of financial management area in Dumai City. The sampling method used in this study is nonprobability sampling method. Respondent of this study is head of departement, chief financial officer, and treasurer of departement. The sample used of this study were 102 respondents. Data analyzed in this study is multiple linear regression analysis with SPSS. The result shows that: 1) the implementation of financial accounting system area have positive effect on the effectiveness of financial management area with thitung (6,476) > ttabel (1,984) and significance (0000)> 0.05, 2) goverment internal control system have positive effect on the effectiveness of financial management area with thitung (5,733)> ttabel (1,984) and significance (0000) > 0.05, 3) human resources competence have positive effect on the effectiveness of financial management area with thitung (3,385)> ttabel (1,984) and significance (0001) < 0.05. The magnitude of effect (R2 ) the implementation of financial accounting system, goverment internal control system, and competence human resources of the effectiveness of financial management area was 82.5%.Keywords : system, competence, human resources, financial management, goverment and effectiveness
PENGARUH KEPUASAN KERJA DAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR TERHADAP STRES KERJA DAN RETENSI KARYAWAN DI PT MULTI AUTO INTRAWAHANA PEKANBARU Alpen Ripaldi; Marnis &#039;; Restu &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

The research was conducted at PT. Multi Auto Intrawahana Pekanbaru. The purpose of this study was to determine the effect of job satisfaction and Organizational Citizenship Behavior (OCB) against work stress and its impact on the retention of employees at PT. Multi Auto Intrawahana Pekanbaru. Total population in this study were 53 employees and a sample is taken from the entire population of 53 employees. The determination of the sample using census method or technique of total sampling is a sampling technique that is done by taking the entire population. The results of the study of job satisfaction significant positive effect on employee retention, Organizational Citizenship Behavior (OCB) has no effect on employee retention, job stress significant negative effect on employee retention, job satisfaction significant negative effect on job stress of employees and Organizational Citizenship Behavior (OCB) negative effect significantly to the stress of employees of PT Multi Auto Intrawahana Pekanbaru. Advice can be given that the leaders should provide equitable opportunities for all employees in career development, to employees in order to always maintain good communication and continue to think positively with each other and the company should be able to pass training on cooperation and responsibility to cultivate an attitude and awareness of responsibility and cooperation on the employee.Keywords: Job satisfaction, Organizational Citizenship Behavior (OCB), work stress and Retention.

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