cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota pekanbaru,
Riau
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
 140   141   142   143   144 
PENGARUH STRUKTUR KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN DAN KESEMPATAN INVESTASI TERHADAP STRUKTUR MODAL DENGAN RATING OBLIGASI SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Non Keuangan yang Terdaftar di BEI) Agnesya, Luvita; Haryetti, Haryetti; Fathoni, Akhmad Fauzan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In achieving the company’s goals then the necessary planning. For large companies usually not only from own property but also from investors. In managing the capital required a strategy to determine the optimal capital structure for the company to achieve its goals. This study aimed to determinethe effectsof institutional ownership structure, Indepedentdirectors and investment opportunity on capital structure with bond rating as moderating variable. The population in this study is non financial firms in Indonesia Stock Exchange for period 2012-2015. This studi has population as many as 439 firms of non financial firms in Indonesia Stock Exchange. Samples were 38 non financial firms. This study used purposive sampling method and moderated regression analysis as analysis method. The result show that the institutional ownership structure has negatif influence but not significant to the capital structure and outsidedirectors did not have significant effect to the capital structure. Investment pportunity set has negative significant effect to the capital structure. Bond rating has negative significant influence in relation between institutional ownership structure and capital structure. But, bond rating did not have significant influence in relation between outside directors and capital structure as well as relation between investment opportunity and capital structure.Keywords: Capital Structure, Institutional Ownership Structure, Outside Directors, Investment Opportunity and Bond Rating.
PENGARUH KUALITAS PRODUK DAN IKLAN TERHADAP CITRA MEREK DAN KEPUTUSAN PEMBELIAN PRODUK KECANTIKAN MEREK POND’S PADA REMAJA DI KOTA PEKANBARU Irwanty L Situmorang; Jushermi '; Marhadi '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to the influence of product quality and advertising on brand image and purchase decision Pond's brand beauty products in Adolescents in Pekanbaru. In this study consisted of four variables Product Quality(X1), Advertising (X2), brand image (Y1) and the purchase decision (Y2). The population of this research is all Youth Pond's product users in the city of Pekanbaru with a sample of 96 respondents were selected using the technique of purposive sampling method or sample conditional criteria, namely Youth aged 14-19 years old and lives in Pekanbaru. Analysis of the data in this study using Path Analysis (Path Analysis) using SPSS version 21.0. Based on hypothesis testing that has been done, the results showed that the quality product and advertisement positive and significant impact on brand image. The quality products and advertising positive and significant impact on the purchase decision. Then the brand image positive and significant impact on the purchase decision. While there is a very strong influence indirectly the quality of the products on purchase decisions through brand image or in other words the brand image is able to mediate the relationship between the quality of the products on purchasing decisions, and there is a very strong influence indirectly between advertising on purchasing decisions through brand images. Keyword: Product Quality, Advertising, Brand image and Purchase Decision
PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PUBLIKASI SUSTAINABILITY REPORT (Studi Empiris pada Perusahaan Indeks KOMPAS 100 di Bursa Efek Indonesia Tahun 2014 s/d 2015) Dinda Dwipa Racelia; Raja Adri; Volta Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the influence of corporate characteristics and corporate governance consisting of corporate activities, company size, liquidity, audit committee and board of directors of sustainability report publication on the company KOMPAS100 Index in Indonesia Stock Exchange 2014 s / d 2015. Data used in this research is secondary data from financial data at Indonesia Stock Exchange. The sample method used is purposive sampling, of the population of 114 companies listed in the KOMPAS 100 Index during the Year 2014 s / d 2015, there are research samples of 27 companies that meet the criteria. Hypothesis testing is done by using logistic regression analysis. The result of the research based on hypothesis test show that company activity, company size, liquidity and board of directors do not have significant influence to the sustainability report publication with significant that is 0402, 0.394, 0,590 and 0,296, while audit committee have significant influence to sustainability report publication with significant 0.012. The magnitude of influence (Nagelkerke R-Square) of corporate characteristics and corporate governance is 34.9% while the remaining 65.1% is influenced by other variables.Keywords : Inventory Turnover, Company Size, Current Ratio, Audit Committee and Board of Directors.
PENGARUH SOSIALISASI PAJAK, PEMERIKSAAN PAJAK DAN SUNSET POLICY JILID II TERHADAP PENERIMAAN PAJAK PENGHASILAN BADAN DI KPP MADYA PEKANBARU Rahman, Opnita; Ritonga, Kirmizi; ', Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aimed to find out whether tax socialization, tax inspection and sunset policy have a significant influence to income tax receivable in Madya Pekanbaru Tax Authority. The population in this study are all registered tax prayer in Madya Pekanbaru Tax Authority.The Number of samples in this study were 155 respondents in Pekanbaru area. Samples were selected by using purposive sampling which the criteria. Data collection was conducted by distributing 206 questinary, however only 155 questionnaires were replied by using purposive sampling method. The analytical tool used in this study was Statistical Package for the Social (SPSS). Tax socialization positive and significant impact on income tax receivable. T test 8,283 with a significance value < 0,05 so H1 accepted. Tax inspection positive and significant impact on income tax recevaible. T test 2,521 with a significance value < 0,05 so H2 accepted. Sunset policy positive and significant impact on income tax receivable. T test 3,425 wit a significance value < 0,05 so H3 accepted. Based on the result of data analysis known that the tax socialization, tax inspection and sunset policy affect significantly positive on the income tax receivable.Variable tax socialization, tax inspection and sunset policy can be used to explain to the income tax receivable of 54,7%Keyword: socialization, inspection, policy, income tax
FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN PETANI KELAPA DALAM (COCOS NUCIVERA L) DI KECAMATAN RETEH KABUPATEN INDRAGIRI HILIR Ardi, Hariyanto; Iyan, Ritayani; Aqualdo, Nobel
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The study in kecamatan reteh kabupaten indragiri hilir e research problem is: 1) What factors are affecting the income of coconut farmers in the district Reteh Indaragiri Hilir Regency? 2) What is the most significant factor affecting the income of coconut farmers in the district in Indragiri Hilir Reteh? this study attempts to know : what are affecting income coconut farmers in the cocos nucivera l ) in kecamatan reteh kabupaten indragiri hilir.To know factors what most significant to affect income coconut farmers in kecamatan reteh kabupaten indragiri hilir.A method of the sample used is the method technique snowballs ( snowball sampling ), where a population of a total of 44 coconut farmers who study. The methods used in this research is a descriptive percentage analysis methods and quantitative analysis i.e. analysis simultaneously (F test), and partial (t-test) with the help of the program SPSS 16). The data used in this study is the amount of labor, the number of price, the amount of land area, and the production of Reteh in the County of Indragiri Hilir. The result of the analysis show that (1) simultaneously variable labor, price, land area and number of influential production significantly to coconut farmers income variables. Partially labor, price, land area and the amount of production effect on farmer income variable in Reteh Regency coconut Indragiri Hilir. (2) the variable labor and land area significant effect against coconut farmer income in Indragiri Hilir Regency Reteh District.Keywords : Labor, Price, Production, and Land Area.
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, INDEPENDENSI, DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2015) Elisabeth Veronika Sipahutar; Amir Hasan; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to determine the influence of independent commissioners, audit committee, independence, and auditor industry specialization on the integrity of the financial report. Independent variables used in this study are independent commissioners, audit committee, independence, and auditor industry specialization, while the dependent variable is the integrity of financial report that is measured by using conservatism index. Population used in this study is mining companies listed on Indonesia Stock Exchange period among 2011-2015. Sample was collected by purposive sampling method. Total 14 mining companies were taken as study’s sample. This study used secondary data collected through Indonesia Stock Exchange (www.idx.co.id). The research data were analyzed with multiple linear regression model with help of SPSS software version 21,0. The results of this research showed that independent commissioner, independence, and auditor industry specialization had significant effect to the integrity of financial report. Meanwhile, audit committee had not significant effect to the integrity of financial report.Keywords: Independent Commissioners, Audit Committee, Independence, Auditor Industry Specialization, Integrity of Financial Report
PENGEMBANGAN INDUSTRI BATIK RIAU PADA RUMAH KREATIF CEMPAKA DI KECAMATAN RUMBAI PESISIR KOTA PEKANBARU Dede Widiasti; Wahyu Hamidi; Jahrizal &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was aimed to find out the Strengths, Weaknesses, Opportunities and Threats in Riau Batik Industry of Rumah Kreatif Cempaka at subdistric of Rumbai Pesisi of Pekanbaru and to formulate the suitable strategy to develop the industry Thisresearch was a descriptive research. It had primary and secondary data that were analyzed using SWOT analysis method. SWOT analysis method is a strategic planning method used to evaluate Strengths, Weaknesses, Opportunities, and Threats involved in one project.Based on the SWOT analysis, it was found out the internal factors that influence the development of the industry were; It had unique products and high competitiveness as main Strength with 1,74 score. The main weakness was the insufficiency of the raw materials which reached score up to 1,1. The external factors were Opportunities and Threats. The main opportunities factor in this industry was the existence of regulation and policy from the government about the development of creative industry which reach score up to 1,67. Meanwhile the main Threats factor of the Industry was the excessive similar products with different materials in the market which reached sore up to 1,1. Based on the IFAS table, the difference between the Strengths factor and Weaknesses factor was 0,64 and from EFAS table the difference of Opportunities and Threats factor was 0,57. Therefore SWOT analysis could be made, it could be found out that the position of Rumah Kreatif Cempaka is in Cell-1 which meant the Aggressive Strategy was more focus on Strengths Opportunities Strategy (SO).Keywords: Riau Batik Industry, Development, Rumah Kreatif Cempaka and SWOT.
DAMPAK KEBERADAAN CV. RIAU PLASTIK TERHADAP SOSIAL EKONOMI MASYARAKAT DI SEKITAR KELURAHAN HARJOSARI KECAMATAN SUKAJADI KOTA PEKANBARU Yelfi Permata Sari; Lapeti Sari; Mardiana &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine how the impact of the plastics factory on the socio-economic communities around the Village Harjosari District of Sukajadi. The data used in this study are primary data and secondary data. Primary data is data obtained from the field of direct data collection obtained by interviews, observations and questionnaires directly spaciousness, while secondary data is data obtained from various agencies or institutions associated with the problems examined include the Central Statistics Agency (BPS) of Riau Province, Department of Industry and Trade of the City of Pekanbaru, and the Village Office Harjosari. Based on the research results can be concluded that the positive and negative impacts on the socio-economic communities around the Village Harjosari District of Sukajadi. There is a positive impact on the socio-economic variables (1) employment, which the company is able to create opportunities for people (2) income, as seen from the increase in people's income from a second job as a result of the establishment of the factory. Moreover, the existence and development of this plastic factory, has indirectly fueled the growth of other businesses that support the community's economy. Meanwhile, in the aspect of health, environment and comfort are not so a negative effect / adverse effects for the surrounding communities, as only a few houses are affected because it is very close to the location of the plastic factory.Keywords : Ekternality, Social and Economic.
PENGARUH SISTEM PERPAJAKAN, DISKRIMINASI, KEPATUHAN DAN PENGETAHUAN PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI ETIKA PENGGELAPAN PAJAK (Studi Empiris pada Wajib Pajak Orang Pribadi di Wilayah Kota Pekanbaru) Putri, Harmi; Tanjung, Amries Rusli; Sofyan, Azhari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines to the influence of tax system, discrimination, obedience, and tax knowledge against the taxpayer perceptions about the ethical of tax evasion. The population was the taxpayer in Pekanbaru and the sample in this study used slovin formula, so that it obtained 100 respondents as samples. The sample in this study is determined by sampling purposive method, the data collected with the distribution of questionnaires. The method of analysis used is multiple linear regression. Based on the results of the analysis indicate that the tax system impact on taxpayer perceptions about the ethical of tax evasion, obedience has impact on taxpayer perceptions about ethical of tax evasion, tax knowledge impact on taxpayer perceptions about the ethical of tax evasion and the discrimination no impact on taxpayer perceptions about the ethical of tax evasion. The most dominant variable influencing taxpayer perceptions about the ethical of tax evasion is tax system because it has a beta value of 0.397 standard coefficient.Keywords: Tax System, Discrimination, Obedience, Tax Knowledge, Tax Evasion
PENGARUH KARAKTERISTIK PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) Fakhria Ahmad Tawang; Ria Nelly Sari; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of firm characteristics (profitability, firm size, capital intensity, inventory intensity, growth) and institusional ownership on tax avoidance. The population of this study was manufacturing companies listed on Indonesian Stock Exchange in 2010 until 2014. The sample was chosen by purposive sampling method and obtained 41 companies. Data was analyzed by using panel data regression analysis with EViews program 9 version. The results showed that the probability, firm size, and capital intensity has negative effect on tax avoidnace, while growth and institusional ownership has positive effect on tax avoidance. Unfortunately, this study failed to prove that the inventory intensity affects tax avoidance. The results of coefficient of determination (adjusted R2 ) showed that variables of profitability, firm size, capital intensity, inventory intensity, growth, and institusional ownership on tax avoidance amounted to 70,70% while the remaining 29,30% was affected by other variables.Keywords: Firm Characteristics, Institusional Ownership, Tax Avoidance

Page 142 of 272 | Total Record : 2715

 140   141   142   143   144 

Filter by Year

2014 2026


Reset
Filter By Issues
All Issue Vol 13, No 1 (2026): Januari - Juni (2026) Vol 12, No 2 (2025): : (Juli - Desember) Vol 12, No 1 (2025): : (Januari - Juni) Vol 11, No 2 (2024): : (Juli - Desember) Vol 11, No 1 (2024): (Januari - Juni ) Vol 7, No 2 (2024): : (Juli - Desember) Vol 7, No 1 (2024): : (Januari - Juni) Vol 7, No 1 (2024): : ( Januari - Juni ) Vol 10, No 2 (2023): (Juli - Desember ) Vol 10, No 1 (2023): (Januari - Juni) Vol 9, No 2 (2022): (Juli - Desember) Vol 9, No 1 (2022): (Januari - Juni) Vol 8, No 2 (2021): (Juli - Desember) Vol 8, No 1 (2021): (Januari - Juni) Vol 7, No 2 (2020): (Juli - Desember 2020) Vol 6, No 1 (2019): (Januari - Juni 2019) Vol 1, No 1 (2018): Wisuda Februari 2018 Vol 1, No 1 (2018): Wisuda Februari 2018 Vol 4, No 2 (2017): Wisuda Oktober 2017 Vol 4, No 1 (2017): Wisuda Februari Vol 4, No 1 (2017): Wisuda Februari Vol 3, No 1 (2016): Wisuda Februari 2016 Vol 3, No 1 (2016): Wisuda Februari 2016 Vol 2, No 2 (2015): Wisuda Oktober 2015 Vol 2, No 2 (2015): Wisuda Oktober 2015 Vol 2, No 1 (2015): Wisuda Februari 2015 Vol 2, No 1 (2015): Wisuda Februari 2015 Vol 1, No 2 (2014): wisuda oktober 2014 Vol 1, No 2 (2014): wisuda oktober 2014 Vol 1, No 1 (2014): Wisuda Februari Tahun 2014 Vol 1, No 2 (2014) More Issue