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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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FAKTOR-FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2011-2013 Julmi Astina M; Hardi '; 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 study aims to look at the effect of leverage, liquidity, profitability, public shares, the age of the company on the completeness of the disclosure of financial statements at companies listed on the Stock Exchange in 2011-2013. This research was conducted using secondary data obtained from the annual report from the www.idx.co.id. eknik sampling in this study using purposive sampling technique. The data used in this research is secondary data drawn from the annual reports of companies that meet the criteria. The data collection technique used is the method of documentation, ie secondary data collection activities such as financial reports (financial report), the annual financial statements (annual report). Data analysis method used is by using multiple linear regression analysis performed using a computer program Statistical Product and Service Solution (SPSS) version 20,0.hasil in this study indicate that leverage, liquidity, public shares, firm age has no effect on completeness of the disclosure of financial statements on the company's profitability while the effect on the completeness of the disclosure of financial statements on the company. The magnitude of the effect of the independent variable on the dependent variable, namely 1.6%. It shows there are still other factors that affect the completeness of the disclosure of financial statements.Keywords : Completeness, Disclosure And Finansial Statement
PENGARUH RATE BAGI HASIL, BI RATE DAN INFLASI TERHADAP DANA PIHAK KETIGA PERBANKAN SYARIAH (STUDI PADA BANK UMUM SYARIAH DAN UNIT USAHA SYARIAH YANG TERDAFTAR DI BANK INDONESIA TAHUN 2012 - 2015) Veriansyah Veriansyah; Kamaliah Kamaliah; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This study used a purposive sampling method or sampling based on criteria of course. The samples were Islamic banking, that is Sharia Commercial Bank(Bank Umum Syariah), and Sharia Business Unit(Unit Usaha Syariah). The method used in this study, namely multiple linear regression to analyze the effect of partial with SPSS version 20.0. From the results of testing that has been done partial test (t test) showed that the only variable in the BI Rate that has a strong influence on the Third Party Funds, while the Rate of Profit Sharing and Inflation does not have any effect on Deposits period January 2012 - December 2015. The amount of influence that caused (R2) by the three independent variables is jointly against variable dependenya at 79,7%, there maining 20,3% is influenced by other variables not included in the study.Keywords: Third Party Funds, Rate of Profit Sharing, BI Rate, and Inflation
PENGARUH PARTISIPASI ANGGARAN TERHADAP BUDGETARY SLACK DENGAN ASIMETRI INFORMASI, KETIDAKPASTIAN LINGKUNGAN,KOMITMEN ORGANISASI, DAN REWARD SEBAGAI VARIABEL MODERATING PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) DI PROVINSI RIAU Putri, Sinta Tiara; Tanjung, Amries Roesli; Hasan, Mudrika alamsyah
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This study aimed to examine the effect of budgetary participation and information asymmetry, environmental uncertainty, organizational commitment and reward as moderating variable towards budgetary Slack at government institution in Riau Province. The population in this study are all government agencies in Riau Province, totaling 39 units. To determine sample is using purposive sampling method, the respondents of this study is the managerial planning, coordination, evaluation, supervision, staffing, negotiation and representation of each government institution inRiau Province. The number of samples to be taken from this population is as much as 78 respondents. Analysis of data using models Moderated Regression Analysis (MRA). The study states that the hypothesis testing results show that the budgetary participation and the budgetary participation moderated by organizational commitment has a significant influence on budgetary slack in the province of Riau. Budgetary participation moderated by budget asymmetry, budgetary participation moderated by environmental uncertainty, and the budgetary participation moderated by reward does not affect significantly to the budgetary slack in government institution of Riau Province.Keywords: Budgetary, Slack, Commitment, and Reward
PENGARUH KINERJA APARATUR PEMERINTAH DAERAH, PENGELOLAAN KEUANGAN DAERAH, SISTEM PENGENDALIAN INTERNAL, DAN IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH TERHADAP PENERAPAN GOOD GOVERNANCE Dhiyavani, Siti Indah; Nasir, Azwir; Paulus, Sem
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

The research aims to examine the influence local government officials performance, local financial management, internal control system, and government accounting standard implementation to the good governance implementation. Object of this research is local government unit at medium region Pekanbaru. Every each local government unit, this research only need three respondents. There are one hundred twentynine questionnaires were sent, but only ninety questionnaires are returned. That data are analyzed by multiple regression method. The variables were examined are influence oflocal government officials performance, local financial management, internal control system, and government accounting standard implementation to the good governance implementation. The results of this research showed that local government officials performance has an effect to the good governance implementation with 0,045 significant value, local financial management has an effect to the good governance with 0,04 significant value, and government accounting standard implementation variable has an effect to the good governance implementation with 0,000 significant value. Butinternal control systemvariable has not an effect to the good governance implementation with te counting table 0,151. The coefficient determinant of this result showed that only 62,8% independent variables can examined the dependent variable and 37,2% from other independent variable.Keywords : Local Government Officials Performance, Financial Management,Internal Control System, Government Accounting Standard, and Good Governance Implementation
PENGARUH KUALITAS SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI, BUDAYA ORGANISASI, DAN MOTIVASI KERJA TERHADAP KINERJA ORGANISASI SATUAN KERJA PERANGKAT DAERAH (Studi Empiris Pada SKPD Kabupaten Kuantan Singingi) Novita Indriana; Amries Rusli Tanjung; Azhari S
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
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Abstract

This study aims to examine the effect of the quality of human resources, organizational commitment, organizational culture, and work motivation on the performance of organizations in the District Government of Kuantan Singingi. the population in this research is all regional work units kuantan singingi regency. The sample in the researth is regional work units kuantan singingi regency with 75 respondents, including the head o regional work units (SKPD), SKPD secretary, and head of local goverment throughout SKPD kuantan singingi regency. Data collection technique in this research is from questionnaires, while the data analysis tehnique which was used is multiple linear regresion analysis the processed using SPSS aid. The results showed thet the quality of human resources, organizational commitment, organizational culture, and work motivation significant effect on the performance of organizzations with significant <0,005. The calculation result obtainable value R 2 as big as 0.746. this shows that quality of human resources, organizational commitment, organizational culture, and work motivation may explain the variable of organization performance 74,6%.While the rest 25,4%influenced by variables that are not observed in this research model.Keywords: Quality Of Human Resources, Organiational Commitment, Organiational Culture, Work Motivation, Performance of Organization
PENGARUH LATAR BELAKANG PENDIDIKAN DAN PELATIHAN TERHADAP KUALITAS KEPEMIMPINAN (STUDI EMPIRIS LINGKUNGAN PEMERINTAH DAERAH KABUPATEN BENGKALIS PROVINSI RIAU) Al-Hanif, M. Rifki; Zulfadil, Zulfadil; Rama, Rovanita
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 Influence of Education Background and Employee Training in Improving the Quality of Leadership. As for the population in this study are all permanent employees in the Local Government District of Bengkalis from Pim level III and IV which amounted to 18 people for Pim level III and 52 people for Level IV Pim. Sampling is done by census method. Analysis of data used is multiple linear regression with the help of SPSS program version 18.00. the results of the tests, the simultaneous test (F-test) shows that the educational background and training of employees together affect the quality of leadership, while the partial test (T-test) shows that there is a significant influence between educational background and training employees jointly to leadership qualities in the Bengkalis District Government Environment.To maximize the quality of leadership, Bengkalis Regency Government should emphasize to the employees, especially the officials of the institution to always try to improve their knowledge by participating in personnel training held by the central government or other institutions such as training conducted by universities (Universities).Keywords : Education Background, Employee Training, Quality Of Leadership
STRATEGI PENGEMBANGAN POTENSI DAN DAYA TARIK WISATA MUSEUM TUANKU IMAM BONJOL DI KABUPATEN PASAMAN Nenggala, Munanda Pradana; ', Harlen; ', Eriyati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This research was conducted at the Museum quarter Tuanku Imam Bonjol in Pasaman Regency. Museum which has the potential and tourist attraction but the potential has not yet been developed to ist full potential to become a tourist attraction so that led to changes in visitor segnifikan changed every year. For it to do the development potential and the tourist attraction. The porpose of this research is to find out what being a potential attraction for museum tuanku imam bonjol and the right strategy in the development of potential and attraction of museum tuanku imam bonjol in pasaman regency. The subject of research as many 100 people taken with accindental sampling techniques. The research use the SWOT analysis. Based on SWOT analysis with a combination of internal and external factors it can be concluded that the alternative strategies for the potency advancement and tourist attraction museum tuanku imam bonjol in pasaman regency is 1). Encreasing the promotion through print or electronic media. Hold exhibitions tours and dissemination of the government nor the organizer, 2). Improve support facilities and infrastructure such as building places of entertainment and games, 3). Perform innvations to develop well and create new creation in the interest of the visitors.Keywords: Potential, Attraction, Museum and SWOT
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN KOMITMEN ORGANISASIONAL TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR PERAWAT RAWAT INAP PADA RUMAH SAKIT EKA HOSPITAL PEKANBARU Agus Rianto; Alvi Furwanti; Kurniawaty Fitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This study was conducted at Eka Hospital Pekanbaru which is located 6.5 Km Jl. Soekarno Hatta Riau - Pekanbaru. The purpose of this study was to determine the effect of transformational leadership on OCB nurse-patient at the Eka Hospital Pekanbaru, To determine the effect of organizational commitment on Organizational Citizenship Behavior nurse-patient at the Eka Hospital Pekanbaru and To determine the effect of transformational leadership and commitment OCB on organizational nurse on hospital inpatient Eka Hospital Pekanbaru. the study population was 55 nurses on hospital inpatient Eka Hospital Pekanbaru with accidental sampling models. Variable research is transformational leadership and organizational commitment as an independent variable and Organizational Citizenship Behavior as the dependent variable. Methods of data analysis using multiple linear regression analysis. The results of this study concluded that transformational leadership and organizational commitment partially and simultaneously have a significant influence on OCB inpatient nurse at the Eka Hospital Pekanbaru. Where is the most dominant factor affecting the OCB is a factor of transformational leadership. Research that has been conducted in accordance with the regression test (t test) and (f test) shows independent variables studied are variable transformational leadership and organizational commitment have a significant effect on the dependent variable Organizational Citizenship Behavior nurse.Keywords: Transformational Leadership, Organizational Commitment and OCB
STUDI KELAYAKAN PENDIRIAN PABRIK PAKAN TERNAK AYAM RAS PETELUR DI KOTA PAYAKUMBUH Hidayatullah, Muhammad Royyan; Harahap, Azwar; Indrawati, Toti
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This study aims to look at the feasibility of establishing feed mills chicken laying in Payakumbuh terms of marketing, the supply of raw materials, economic and social side of the financial side. This research was conducted in Payakumbuh the object of research is laying chicken breeders in Payakumbuh. Data were analyzed with descriptive analysis to look at the feasibility of animal feed mill in terms of marketing, in terms of raw material supply, in terms of socio-economic and quantitative data analysis to look at the feasibility of animal feed mill in terms of financial, namely using analysis of the Net Present Value (NPV), Ratio Benefits Cost (Cost Benefit Ratio), Internal Rate of Return (IRR). Results of research conducted on 37 respondents note that the feasibility of fodder plant of aspects of the market and the marketing of fodder plant laying chicken included in the category of decent, from the aspect of raw materials establishment of feed mills chicken laying in Payakumbuh feasible to set, from the social aspect economic feed mill laying chicken in Payakumbuh worthy to open and generate profits, fodder plant feasibility of financial aspect rESULTS Net Present Value (NPV) of Rp. 15.490214 billion. Therefore NPV is greater than zero, then laying chicken factory feasible to set. Value Benefit Cost Ratio (B / C ratio) is 1.03, because the B / C ratio is greater than one, then laying chicken factory feasible to set. Value Internal Rate of Return (IRR) is 32.4%. Because this value is greater than the prime interest rate used is 6.5% then laying chicken factory feasible to set in Payakumbuh.Keywords: Feasibility Establishment of Plant and Animal Feed Broiler Laying
ANALISIS PENGARUH JUMLAH UANG BEREDAR, SUKU BUNGA SERTIFIKAT BANK INDONESIA DAN SUKU BUNGA KREDIT INVESTASI TERHADAP INFLASI DI INDONESIA Putri, Venny Kurnia; budiartiningsih, Rahmita; ', Rosyetti
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This study aims to analyze how money supply, Bank Indonesia Certificate rate and investment interest rate affect the inflation. The data used in this study was a time series data from 2012 to 2016 were sourced from Bank Indonesia. This study used quantitative research methods, and analyzed by using multiple linear regression analysis by using SPSS 21 software program for Windows computers. In this study, the independent variable were Money Supply (X1), Bank Indonesia Certificates Rate (X2) and Investment Interest Rate (X3) while the dependent variable was Inflation (Y). The result showed the variable Money Supply, Bank Indonesia Certificates Rate and Investment Interest Rate at once / simultaneously had a significant influence on Inflation in Indonesia with significant rate 0.000. The individual test / partial showed that Money Supply had negative influence and significantly on Inflation in Indonesia. Bank Indonesia Certificates Rate had positive influence and significantly on Inflation in Indonesia. Investment Interest Rate had negative influence and significantly on Inflation in Indonesia Based on total R-Square result proved that on the variable money supply, Bank Indonesia Certificates rate and investment interest rate on inflation result of 73.3% while the rest of 26.7.0% were affect by other variables that were not performed in this study.Keywords: Money Supply, SBI rate, Investment Interest rate and Inflation

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