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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 PARTISIPASI PENYUSUNAN ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH DENGAN KEPUASAN KERJA DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kota Tanjungpinan Siahaan, Chris Aditya; Savitri, Enni; ', Al Azhar A
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 aims to examine the effect of Budgetary Participation and Budget Goal Clarity on the Managerial Performance in the Special District of Tanjungpinang with Job Satisfaction and Commitment Organizational as Moderating Variable at SKPD Tanjungpinang City. The data in this study is the primary data. The population in this study were the local government officials who worked at SKPD Tanjungpinang city. The sampling method used in this study census method. The sample used in this study were 80 respondens. Based on the data collected and testing has been done on the problem by using regression analysis method, it can be conclude: 1) the effect of budgetary participation having an effect on managerial performance, 2) the effect budget goal clarity having an effect on managerial performance, 3) job satisfaction moderate the relationship of budgetary participation towards managerial performance, 4) commitment organizational moderate the relationship of budgetary participation towards managerial performance, 5) job satisfaction moderate the relationship of budget goal clarity towards managerial performance, 6) commitment organizational moderate the relationship of budgetary goal clarity towards managerial performance. All of independent and moderating variable influencing the dependent of 73,8%, while the remaining 26,2% is influenced by other variable that are not observed in this study.Keywords : Budgetary, Performance and Commitment.
PENGARUH GOOD GOVERNANCE, PENGENDALIAN INTERN DAN GAYA KEPEMIMPINAN TERHADAP KINERJA INSTANSI PEMERINTAH (Studi pada SKPD Kabupaten Siak) ', Istiqomatunnisa; Tanjung, Amries Rusli; ', Rusli
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 aims to test the influence of good governance, internal control and leadership style on performance of local government city of Siak. This research was curried out on the units of works devices of Siak. The population in this research is the employees who work in a work unit of the devices area. The technique used is the sample of purposive sampling. The respondents in this study is echelon officer III and IV. The sample used in this study as much as 75 respondents. Statistical methods are used to test the hypothesis of the research is the analysis of multiple linear regression using the software spss version 21.0.The result of this study indicate that the variable are good governance variables affect the performance of local government with a regression coefficient of 0,239 and 0,024 significant value (alpha<0,05) of tcount>ttable that is 2,300>1,994. Internnal controlvariables affect the performance of the local government with a regression coefficient of 0,173 and 0,007 significant value (alpha<0,05) this shown by the result of tcount>ttable that is 2,788>1,994. And leadership style affect the performance of the local government, with a regression coefficient of 0,480 and 0,012 significant value (alpha<0,05) this shown by the result of tcount>ttable that is 2,578>1,994. Based on the calculation of the coefficient of determination (R2) obtained a value of 0,364. This shows that the influence of the independent variables in the dependent 36,4% and the remaining 63,4% influenced by othe variables.Keywords: Good governance, internal control, leadership style, local government permormance
PROSPEK PENGEMBANGAN OBJEK WISATA BULUH CINA KECAMATAN SIAK HULU KABUPATEN KAMPAR Khairunnisa &#039;; Tri Sukirno Putro; Lapeti Sari
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: (1) the potential of what is contained in Attractions Buluh China; (2) what efforts conducted by local government in developing Attractions Buluh China; and (3) whether the constraints faced by operators in the development of attractions Buluh China. This research is located in the village Buluh China Subdistrict Siak, Kampar. The data in this study were obtained by interviewing, observation, and kuesinoer. Then the data analysis in this research using SWOT analysis (Strengths, Weaknesses, Opportunities, Threats). Based on the SWOT analysis through a combination of internal and external factors that can formulate alternative strategies for tourism development Buluh China is by utilizing the power (strength) and opportunities (opportynity), namely: (a) optimize the development of attractions Buluh China through optimization of promotional activities involving public and private parties; (B) take over management of natural resources can be used as a tourist attraction (the condition of unspoiled nature, biodiversity, seven natural lakes) through cooperation undertaken by local governments and private parties; (C) promotion optimally through the management improvements made so that visitors are more interested to come visit attractionsKeywords: Development, Prospects, Tourist Attraction Buluh China
PENGARUH TEKANAN EKSTERNAL, KETIDAKPASTIAN LINGKUNGAN, KOMITMEN MANAJEMEN DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN (Studi Empiris Pada Organisasi Perangkat Daerah Kota Dumai) Ratih Anggraini; Zulbahridar Zulbahridar; Al Azhar L
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
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This study examines the effects of external pressures, environmental uncertaintly, management commitments and the government intern control systems on thetransparency of financial reporting.The population in this research is the organization of dumai city area of 34 opd. Of the existing population then obtained samples in this study as many as 102 respondents. Sampling technique using purposive sampling method, while the data processing method used by SPSS version 20.0 as software to process data. The results of the research indicate that external pressure has significant effect on thetransparency of financial reporting. Environmental uncertainly has a significant effect on thetransparency of financial reporting. Management commitment has a significant effect on thetransparency of financial reporting. And the government's internl control system have a significant effect on thetransparency of financial reporting.Keywords : External Pressure, Environmental Uncertainly, Management Commitmen, the government’s intern control system and transparency of financial reporting.
PENGARUH KONFLIK KERJA DAN JAMINAN SOSIAL TERHADAP TURNOVER INTENTION MELALUI KEPUASAN KERJA KARYAWAN BAGIAN PRODUKSI PT. RIAU CRUMB RUBBER FACTORY KOTA PEKANBARU Randi Saputra; Dewita Suryati Ningsih; Rovanita Rama
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
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This research was conducted at PT. Riau Crumb Rubber Factory Of Pekanbaru for the purpose of analyzing the effect of Work Conflict and Social Security on Turnover Intention through Employee Job Satisfaction Productioning Section. The population in this research is numbered 116 employees using the census method obtained the number of samples is equal to the total population of 116 people. Engineering data is done through techniques collection questionnaires, interviews, while the data in the form of primary data and secondary data, then the data were analyzed using path analysis of the data. The coefficient of determination, correlation coefficients and partial test. In this research, there are four variables: Job Satisfaction (Y1) and Turnover Intention (Y2), as the dependent variable and independent variables consist of Work Conflict (X1) and Social Security (X2). This research was conducted by giving questionnaires to employees of the productioning PT. Riau Crumb Rubber Factory Of Pekanbaru.Keywords : Work Conflict,Social Security,Job SatisfactionandTurnover Intention
PENGARUH KOMPENSASI MANAJEMEN, CORPORATE GOVERNANCE, REPUTASI AUDITOR TERHADAP MANAJEMEN PAJAK (Studi Empiris pada Perusahaan Perbankan yang terdaftar di BEI Tahun 2011-2014) Meiliza Celara Angela Putri; Zirman &#039;; Azhari Sofyan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The aim of this study is to examine of management compensation, corporate governance and auditor reputation the influence on tax management. Besides that, this study also to examine the size of the company, debt ratio and corporate performance as the control variables the influence on tax management. The samples in this research are banking companis listed in Indonesia Stock Exchange (BEI) in 2011-2014. The sampling method use a purposive sampling method. Banking companies listed on the BEI in 2011-2014 amounted 42 companies. Companies that fit the criteria of research sample amounted to 16 companies. With 4 years observation period for the sample amounted to 64 samples. The method of analysis is multiple regression wtih using SPSS program. The partial regression test (t test) proves that the management compensation, corporate governance and auditor reputation which has and significant positive effect on tax management. Besides that, the debt ratio and corporate performance as the control variables which has and significant positive on tax management. While the size of the company as the control variables which has a not significant influence on tax management. The adjusted coefficient of determination (Adjusted R2) shows that 63.4% of the variation of tax management can be explained by the independent variables and control variables, while the remaining 36,6% is explained by other variables that do not exist in this study.Keyword: management compensation, corporate governance, tax management, auditor reputation
PENGARUH KEPEMIMPINAN KERJA TERHADAP KINERJA MELALUI LOYALITAS KERJA DAN KOMITMEN ORGANISASI PADA DISPENDA PROVINSI RIAU Aulia Safira; Susi Hendriani; Rendra Wasnury
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research was conducted in DISPENDA Riau Province which is located at Jalan Jend Sudirman Pekanbaru. The purpose of this study was to determine the effect of leadership work against the loyalty of employees working on DISPENDA Riau province, determine the effect of leadership work on organizational commitment of employees in DISPENDA Riau province, determine the effect of leadership work on performance through the loyalty of employees working on DISPENDA Riau province, and to determine the effect leadership work on performance through organizational commitment of employees in DISPENDA Riau Province. Based on the research results show that (1) leadership influence on employee loyalty in DISPENDA Riau Province. The better the leadership exercised by the leadership it will increase the loyalty of employees working on the contrary if the leadership is done poorly it will lower employee loyalty; (2) leadership influence on organizational commitment of employees in DISPENDA Riau Province. The better the leadership exercised by the leader it will increase employee commitment to the organization done otherwise if the leadership is not good it will lower the organizational commitment of employees; (3) Leadership direct influence on employee performance DISPENDA Riau Province. Means the better the leadership exercised by the leader does not affect employee loyalty for leadership directly affects performance, not through job loyalty; and (4) leadership has direct influence on employee performance DISPENDA Riau Province. Means the better the leadership exercised by the leader does not affect organizational commitment of employees for leadership directly affects performance, not through organizational commitment.Keywords: Leadership Training, Performance, Loyalty Work, Organizational Commitment
PENGARUH CAPITAL ADEQUACY RATIO (CAR), NON PERFORMING FINANCING (NPF), FINANCING TO DEPOSIT RATIO (FDR), DAN OPERATIONAL EFFICIENCY RATIO (OER) TERHADAP RETURN ON ASSET (ROA) PADA BRI SYARIAH TAHUN 2009-2014 Ramadhani, Fitri; Maulida, Yusni; Indrawati, Toti
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research aims to analyze the effect brought about by the variable of Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing To Deposit Ratio (FDR), and Operational Efficiency Ratio (OER) To Return On Asset (ROA) at BRI Syariah. This research use descriptive analysis method and the method or tool. Analysis of partially and simultaneous (multiple liniar regresi analysis by using its facilities program eviews version 9.5 SV). From the results of testing that has been done, the simultaneous regresion test (test F) show that the Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Operational Efficiency Ratio (OER) along the same influential and significantly to the Return On Asset (ROA). partial regression test (test t) indicates that the variable Capital Adequacy Ratio (Car) has significant influence again Return On Asset (ROA, Non Performing Financing (NPF) variable do not effect significantly to Return On Asset (ROA), Variable Financing to Deposit Ratio (FDR) effect significantly to the Return On Asset (ROA), and Operational Efficiency Ratio (OER) influential variables significantly to Return On Asset (ROA).Keywords: Return On Asset (ROA), Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Operational Efficiency Ratio (OER)
PENGARUH ORIENTASI ETIKA, KOMITMEN PROFESIONAL, KOMITMEN ORGANISASI, DAN SENSITIVITAS ETIS TERHADAP INTERNAL WHISTLEBLOWING (Studi Empiris Pada SKPD Kota Pekanbaru) Wimpi Abhirama Janitra; Hardi &#039;; Meilda Wiguna
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research aimed to know the influence of the Idealism Ethical Orientation, Relativism Ethical Orientation, professional commitment, Organizational Commitment and Ethical Sensitivity to the Internal Whistleblowing. The main problem that researchers descriptions are as follows: to see how many significant relationship between the dependent variable to the independent varaibel.This research was conducted on employees SKPD Pekanbaru 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 88 employees who working in SKPD Pekanbaru city. Data were analyzed using multiple regression with SPSS version 20. The results of this research showed that the Idealism Ethical Orientationhave influnce to the Internal Whistleblowing, Relativism Ethical Orientationhave influnce to the Internal Whistleblowing, professional commitmenthave influnce to the Internal Whistleblowing, Organizational Commitment have influnce to the Internal Whistleblowing, and Ethical Sensitivity have influnce to the Internal Whistleblowing. And the conclution in this research are all the hypotheses presented in this research received.Keywords : Internal Whistleblowing, ethical orientation, professional commitment, organizational commitment, and ethical sensitivity.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMILIHAN KARIR MAHASISWA AKUNTANSI SEBAGAI AUDITOR PEMERINTAH (Studi Empiris Mahasiswa Jurusan Akuntansi UGM, UI, Unri, Unand, UIN Suska dan UIR) Syaftinov Eka Putra; Hardi &#039;; Afiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The rapid economic growth would make a lot of the work force to compete for jobs. No exception for graduate students majoring in accounting economy both at public and private universities. Competition in the business world certainly encourage them to become students qualified and ready to enter the world of work. For that they must be equipped with the ability to both since the college and outside the college to enable them to have competence in the world of work.The objective of this study to examine the influence of Motivation Market, Economic Motivation, Work Environment, Individual Personality, Professional Training and Professional Recognition for Career Selection of Student Accounting toward Government Auditor. The questionnaire used as an instrument of this study were distributed a total of 154 copies to the University Accreditation A (UGM and UI), 215 copies to the University Accreditation B (UNRI and UNAND), and 265 copies for the University Accreditation C (UIN SUSKA and UIR) of the students the period 2013 who has taken a major concentration and has proposed proposal. Data collected were analyzed using multiple regression analysis version 19.0. The result of this study proved that Influence of Motivation Market, Economic Motivation, Work Environment, Individual Personality, Professional Training and Professional Recognition has signifiant influenced toward Career Selection of Student Accounting to have been Government Auditors as multiple correlation coefficient (R) of 0,825 and a strong relationship.Keywords: Interest, Career, Accounting, Auditor and Government

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