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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 SELF EFFICACY, KECERDASAN EMOSIONAL, TEKANAN KETAATAN, KOMPLEKSITAS TUGAS DAN TINGKAT SENIORITAS TERHADAP AUDIT JUDGMENT AUDITOR (Studi Pada KAP Wilayah Pekanbaru, Medan dan Padang) Rizki Yuni Pratiwi; Restu Agusti; 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 is to analyze the effect of self efficacy, emotional quotient, obedience pressure, task complexity and the level of seniority on the auditor’s audit judgment. Self Efficacy refers to the belief that a person has capacity to organize and execute the course of action required to produce the desired outcome. Emotional Quotient refers to the ability to recognize and control own feeling in any confusing situation, while Obedience Pressure comes from department/company there were audited or high rank officer and from professional standards. Task Complexity is defined as the numerous tasks that come continiously, difficult then confusing the auditor and The Level of Seniority is defined the duration of auditor actively do audit. This research used population of auditor who works in Public Accounting Office (KAP) in Pekanbaru, Medan and Padang. Sampling method in this research is the purposive sampling and the total number of respondent who made a sample on this research is 57 respondent. The analyzed method used in this research is outer model and inner model by using the application SmartPLS (Partial Least Square) ver.3. The result of this research showed that self efficacy, emotional quotient, obedience pressure, task complexity and the level of seniority affect the auditor’s audit judgment.Keywords: audit judgment, self efficacy, obedience pressure, task complexity, the level of seniority
FAKTOR-FAKTOR YANG MEMPENGARUHI NERACA PEMBAYARAN INDONESIA Amanda C. Anisa; Yusbar Yusuf; Anthony Mayes
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 determine the factors that affect Indonesia's balance of payments in 1996-2015. The study consists of three independent variables (exchange rates, gross domestic product, and net exports) and one dependent variable (balance of payments). Indonesia's balance of payments (BOP) is the listing on the economic transactions that occur between the population and not the population of Indonesia in a certain period. The data used are annual data from the years 1996-2015. The analytical method used is multiple linear regression using SPSS version 20.0. The research results obtained are exchange rates, gross domestic product, and net exports together (simultaneously) the effect on the balance of payments with a significance level of 5%. Partially exchange rates had a negative effect on the balance of payments, while the variable gross domestic product and net exports partially positive effect on the balance of payments. Variation factors that affect the balance of payments is explained by exchange rates, gross domestic product, and simultaneously affect net exports amounted to 52.3% (R2 = 0.523), while the remaining 47.7% is explained by other variables not included in this study. Between exchange rates, gross domestic product, and net exports, those three independent variables have significant effect on the balance of payments.Keywords : Balance of Payments, Exchange Rate, Gross Domestic Product, Net Exports
PENGARUH OMSET, KEWAJIBAN MORAL, SOSIALISASI PAJAK RESTORAN, DAN KUALITAS PELAYANAN DI DINAS PENDAPATAN KOTA BENGKALISTERHADAP KEPATUHAN WAJIB PAJAK RESTORAN DI BENGKALIS (Studi Kasus Wajib Pajak Restoran Bengkalis Tahun 2012-2016) Seprius Gantino; Zirman Zirman; Nurazlina Nurazlina
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 find out the effect of Turnover, Moral Obligation, The Public of Restaurant Tax, and Service Quality at The Department Revenue of Bengkalis Against Tax Compliance. In this research used the population that obtained by researchers amounted to 116 population and the sample was 60 respondents. The sampling technique in this research is accidental sampling and obtain 12 restaurants, 41 café/coffe shop, 1 canteens, 2 caterings, 2 bread shops,and 2 store. The technique of collecting data used was primary data obtained from questionnaires. Data analysis conducted with multiple regression model with help of software SPSS version 22,0. The variables used in this study are Turnover, Moral Obligation, The Public of Restaurant Tax, and Service Quality at The Department Revenue of Bengkalis and tax compliance. The calculation of dependent and independent variables using indicators from previous research questionnaire. Of the result of the testing that has been done, that Moral Obligation, The Public of Restaurant Tax, and Service Quality at The Department Revenue of Bengkalis has significant value on tax compliance. Meanwhile turnover have no significant effect on tax compliance. The results from coefficient determination (adjusted R2) test is worth 0.522. The conclusion from overall effect of independent variables is 52.2% while the remaining 47,8% is influenced by other independent variables that were not examined and used in this study.Keywords: Turnover, Moral Obligation, The Public of Restaurant Tax, Service Quality at The Department Revenue of Bengkalis and Tax Compliance
PERANAN SEKTOR INDUSTRI KECIL BATU BATA PRESS DALAM MENINGKATKAN PENDAPATAN MASYARAKAT DI KECAMATAN TENAYAN RAYA KOTA PEKANBARU Darsih '; Rita Yani Iyan; Eka Armas Pailis
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 in order bricks pressed in Sub Tenayan Raya Pekanbaru. The purpose of the study is to determine the role of small brick industry sector press in increasing incomes in Sub Tenayan Raya Pekanbaru. Basic sample using the formula Slovin it can be seen the number of samples in this study were 95 people in the brick industry Tenayan Raya District. Data analysis method used is quantitative descriptive analysis and multiple linear regression method (SPSS version 19.0). The results of this study are There is a positive relationship between the use of capital, raw materials and labor together in the industrial production of small brick press, in the district of Kota Raya Pekanbaru Tenayan based on multiple determination coefficient (R2) of 0.998. This means that the variables that affect the productivity of small brick industry in the District Tenayan pres Raya Pekanbaru can be explained by the variable capital, raw materials and labor amounting to 99.8%. While the remaining 0.2% is influenced by other variables that are not described in this model.Keywords: Capital, Raw Materials, Labor and Income
PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH, KUALITAS APARATUR PEMERINTAH DAN AKTIVITAS PENGENDALIAN TERHADAP AKUNTABILITAS KEUANGAN (Studi pada Organisasi Perangkat Daerah ( OPD ) Kota Pekanbaru) Winda Amelia; Amries Rusli Tanjung; Azhari S
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

The purpose of this study was to examine the effect of area financial accounting system, quality of government officials and control activities of financial accountability. The population in this study are all Regional Organizations (OPD)’s City of Pekanbaru. Sample of regional organizations in this study as many as 30 Regional Organizations. While the data processed in this study as many as 90 of data where the data obtained from three employee of each of these Regional Organizations. Data analysis technique used is multiple linear regression analysis were processed with SPSS Windows 19. The results show that area financial accounting system the t (3.758)> t table (1.987) and significant (0.000) <(0.05), quality of government officials that t arithmetic (2.767)> t table (1.987) and significant (0.007) <(0.05), control activities t (2.435)> t table (1.987) and significant (0.009) <(0.05). Area financial accounting system, quality of government officials and control activities affect financial accountability amounting to 62.9%. While 37.1% is influenced by other variables not examined in this study.Keywords: System, quality, activities and accountability
PENGARUH KEJENUHAN KERJA, BEBAN KERJA, DAN KONFLIK KERJA TERHADAP MOTIVASI KERJA PERAWAT RSUD DR. RM. PRATOMO BAGAN SIAPIAPI KABUPATEN ROKAN HILIR Suharti Ningsih; Alvi Furwanti Alwie; Kurniawaty Fitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

Dr. RM. Pratomo Bagan Siapiapi District Rokan Hilir Hospital located at Jl. Pahlawan, No.131 Bagan Siapi-Api sub district Bangko is an organization engaged of health care. The process of development in the hospital as an organization health care advanced rapidly. Therefore, ones of the factors that must be considered of the hospital development were the human resource. The highly pressure of work as a nurse due to working conditions which are in pressure can affect the work motivation of nurses. In addition, the external and internal factors such as burnout, workload and work conflict perceived nurses also can affect the work motivation of nurses. The purpose of this study was to determine and analyze the effect of burnout, workload and work conflict toward nurses work motivation of Dr. RM. Pratomo Bagan Siapi-Api District Rokan Hilir Hospital by simultaneously and partially. The collecting data used questionnaires, amounting to 5 items for work motivation variable, 5 items for burnout variable, 4 item for workload variable and 4 items for work conflict variable which distributed into 113 nurses of Dr. RM. Pratomo Bagan Siapi-Api District Rokan Hilir Hospital and the data were analyzed by using multiple regression analysis techniques. Based on the results of data processing, it can be concluded that; 1) Burnout, workload and work conflict affected nurses work motivation simultaneously. 2) Burnout affected nurses work motivation partially. 3) Workload doesn’t affected nurses work motivation partially. 4) Work conflict affected nurses work motivation partially.Keywords: Work motivation, Burnout, Workload, Work conflict
FAKTOR - FAKTOR YANG MENENTUKAN TINGKAT KEMAMPUAN PENGEMBALIAN KREDIT UMKM KABUPATEN INDRAGIRI HILIR PROVINSI RIAU Audina, Marlinda; ', B. Isyandi; Kornita, Sri Endang
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This Research was conducted in the distric of Riau Province Indragiri Hilir in 2016, and the object of this research is Micro, Small and Medium scale business (SME) with consideration of many SME that received loan for business development and to increase the prosperity. This research aims to find out the influence of business capital, the labors and the turnover of business with ability of credit repayment. The independent variable used in this research were business capital, labors, and the turnover of bussines, and the dependent variable is ability of credit repayment. Population used in the research is Micro, Small, Medium scale business (SME) at Indragiri Hilir district, in 2015, where the amount of sample were 99 samples of SME. The technique of sampling used was accidental sample. The analysis used in ths research was regression logistic analysis by using SPSS program application 21,0. The result of this research showed that business capital and the turnover of business had a positive influence and significant to the ability of credit repayment, meanwhile, the labors had a negative influence and significant.Keywords : SME, Capital, Labors, Turnover and Ability of Credit Repayment
ANALISIS KELAYAKAN USAHA MAKANAN TRADISIONAL KUE BANGKIT DI KOTA PEKANBARU ', Juliandri; ', Jahrizal; ', 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 is to determine the feasibility of Bangkit cookies business in Pekanbaru, seen from several aspects such as aspect of market and marketing, technical aspects of production, legal aspects, legal management especially from the aspect of financial. Data used in this research is to use the primary data and secondary data. Primary data obtained from field research by interviewing, observation, and quetionnaries. While secondary data obtained from various agencies or institutions associated with the problems examined include Department of Industry and Commerce City of Pekanbaru, Department of Cooperatives and Small-Medium Enterprises City of Pekanbaru and Central Bureau of Statistics. The Results of feasibility analysis in terms of both quantitative and qualitative data shows that Bangkit cookies Business Pekanbaru is eligble to run. It is one of them is shown with a financial analysis which procedur Net Present Value (NPV) Positive value is Rp. 54.617.544. Internal of Return Value is 48.5%, where the value is greater than the interest rates on loans (12 percent). Benefit Cost Ratio (B/C Ratio) indicates the number of 1.0679. Net Benefit Ratio showed the number of 2,0649655 and payback periods of 1 year 10 months and 6 days which means this business has been able to cover the cost of its original investment before the age of business ended.Keyword : Feasibility study Bangkit Cookies business
PENGARUH PENERAPAN ATURAN ETIKA, PENGALAMAN AUDITOR, DAN SKEPTISME PROFESIONAL TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN M Rizki Rinaldi; Rita Anugerah; Elfi Ilham
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 Application Profesion Ethic, Audit Experience, and Professional Skepticism in Detection of the Fraud. Object of this research are the accountants public offices in Pekanbaru, Padang, Palembang and Batam. This research use primary data. There are fifty three questionnairs which are sent but, only forty nine questionnairs returned. Data of this research is analyzed by multiple regression method. The results of this research showed that the application of profesion ethic has no effect in detection of the fraud with 0,058 significance, audit experience has an effect in detection of the fraud with 0,008 significance, and professional skepticism has an effect in detection of the fraud with 0,000 significance. The results of this research also showed that coefficient determinant is 75,8%. Each independent variables, give the strong influence to dependent variable, it means independents variables could explain dependent variable well. While the remaining influenced by other variables not included in the regression models were not included in this study as professional commitment, audit’s pressure and others.Keywords: Profesion Ethic, Auditor, Professional, Fraud, and Financial Statement
PENGARUH PENERAPAN SISTEM AKUNTANSI PEMERINTAH DAERAH, PENERAPAN ANGGARAN BERBASIS KINERJA, KEJELASAN SASARAN ANGGARAN, SISTEM PELAPORAN KINERJA DAN PENGENDALIAN AKUNTANSI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (AKIP) (Study Kasus SKPD di Prov Nurul Fathia; Yusralaini &#039;; Lila Anggraini
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

The research aims to examine the influence of implementation local government accounting system, implementation performance based budgeting, Clarity of target budget, performance reporting system, and accounting system to the performance accountability for government agencies. Object of this research is local government unit who worked in Riau Province. There are 60 questionnaires were sent, and all of questionnaires are returned. The sample in this study are amounted to 60 respondents, 20 in government agencies and 3 sample in each agencies. The data ware using analyzed by linear regression method and SPSS program version 20. The variables were examined are influence of implementation local government accounting system, implementation performance based budgeting, Clarity of target budget, performance reporting system, and accounting system to the performance accountability for government agencies. Each independent variables, gives the strong influence to dependent variable, it means implementation local government accounting system, implementation performance based budgeting, Clarity of target budget, performance reporting system, and accounting system could explain the performance accountability for government agencies.Keywords : Government, Budgets, Performance, Accounting System.

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