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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 PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN PENYAJIAN LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL INTERVENING (Studi Pada SKPD Kota Dumai) Dewi Asfiryati; Enni Savitri; 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 determine the effect of applying the area of financial accounting system and financial statements to the accountability of financial management with the internal control system as an intervening variable in the regional work units Dumai City. Data from this study using primary data. Thestudy population was all employees units Dumai City. Samples of this study was 102 respondents using purposive sampling. Methods of data analysis used in this research is the analysis of the path with the help of SPSS software. The results oftesting the hypothesis in this study shows the area of financial accounting system implementation and presentation of financial statements does not directly influence the accountability of financial management. However, the area offinancial accounting system implementation and presentation of financial statements a influence on the internal control system. Internal control system affects the accountability of financial management. Implementation of the area offinancial accounting system indirect effect on financial management accountability through internal control systems as mediation or intervening variable. And presentation of financial statements indirect effect or financial management accountability through internal control systems as mediation orintervening variable.Keywords : Regional Financial Accounting System Application, Presentation of Financial Statements, Financial ManagementAccountability, Internal Control System
PENGARUH EFEKTIFITAS PENGENDALIAN INTERNAL, ASIMETRI INFORMASI, MORALITAS INDIVIDU DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris Pada SKPD Kabupaten Pasaman Barat) Eva Marnita; Desmiyawati Desmiyawati; Rofika Rofika
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 effectiveness of internal control, Information asymmetry, individual morality, and compensation compatibility on accounting fraud tendency. The population on this research was SKPD at Pasaman Barat regency. This research is using purposive sampling method. Total respondents which is used in this research are 88 respondents (84,65%). The data of this research using primary data directly through a questionnaire and analyzed using SPSS (Statistical Product and Service Solution) version 21. The data were analyzed to test the hypothesis using multiple linear regression analysis. The results showed that the effectiveness of internal control, information asymmetry, individual morality and compensation compatibility influence to accounting fraud tendency. All of the independent variables jointly influence dependent variables as much as 72,6%, while 27,4% is influenced by other unclear variable.Keywords : Accounting Fraud Tendency, Effectiveness of Internal Control, Information Asymmetry, Individual Morality, and Compensation Compatibility
PENGARUH KUALITAS KEHIDUPAN KERJA DAN KOMITMEN ORGANISASI TERHADAP KINERJA KARYAWAN DI PT. AGUNG AUTOMALL CABANG SOEKARNO HATTA PEKANBARU Mardiki Prajuanturi; Susi Hendriani; Kurniawaty Fitri
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 research was conducted at PT. Agung Automall Branch Soekarno Hatta Pekanbaru with the aim to know the influence of variables Influence Quality of Work Life And Organizational Commitment To Employee Performance in PT. Agung Automall Branch Soekarno Hatta Pekanbaru. This study uses primary data that is data obtained from interviews and giving questionnaires to all employees of PT. Agung Automall Branch Soekarno Hatta Pekanbaru. Secondary data obtained related to the object and organizational structure of the population in this study were all employees who amounted to 75 people and sampled. The method of analysis used in this study is multiple linear regression method. From the results of tests that have been done, simultaneous regression test (Test-F) shows that the variable Quality of Work Life And Organizational Commitment simultaneously have a significant effect on Employee Performance. From the results of partial tests (Test-t) indicates that the variable Quality of Work Life and Organizational Commitment have a significant effect on Employee Performance. The result of calculation of coefficient of determination (R2) is equal to 0,646 or equal to 64,6% which mean, variable of Quality of Work Life And Commitment of Organization together influence to Employee Performance, while the rest 35,4% influenced by other variables not examined in this research.Keywords : Quality of life, Commitment and Employees performance
PENGARUH EKSPOR, PENANAMAN MODAL ASING, DAN UTANG LUAR NEGERI TERHADAP CADANGAN DEVISA DI INDONESIA Hanna Elmia Putri; Toti Indrawati; Any Widayatsari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This study aims to determine the effect of Export, Foreign Investment and Foreign Debt Against Foreign Exchange Reserves in Indonesia. This study uses secondary data obtained from Bank Indonesia and the Central Bureau of Statistics. This research was conducted in the period 1996 to 2015. This study used a descriptive analysis of quantitative and analytical tools used multiple linear regression analysis using SPSS computer application program 20.Our results obtained Exports, Foreign Investment and Foreign Debt By simultaneously affect the foreign exchange reserves in Indonesia with a significance level α = 5% probability of F statistics obtained value <α (0.05) ie 0.000 <0.05. Partially Export positive and significant impact on foreign exchange reserves, the Foreign Investment significant negative effect on International Reserves and Foreign Debt positive and significant impact on foreign exchange reserves. Variations of factors that influence the foreign exchange reserves is explained by exports, the Foreign Investment and Foreign Debt jointly effect of 97.4%. This means that approximately 97.4% of foreign exchange reserves is explained by the variable Exports, Foreign Investment and Foreign Debt.Keywords: Exports, Foreign Investment, Foreign Debt, Foreign Exchange Reserves
PENGARUH KEPEMIMPINAN, KOMITMEN ORGANISASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT. PADASA ENAM UTAMA KECAMATAN KAMPAR HULU KABUPATEN KAMPAR Melisa Melisa; Dewita Suryati Ningsih; Taufiqurrahman Taufiqurrahman
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 PT. Padasa Enam Utama kececamatan Kampar Hulu, Kabupateb Kampar with the aim to analyze the influence of leadership, organizational commitment and discipline for work performance of employees in the PT. Padasa Enam Utama Kecamatan Kampar Hulu, Kabupaten Kampar. The population in this study is numbered 48 employees with census method then obtained the number of samples is equal to the population of 48 people. The collection techniques of data was done through the technique of questionnaires, interviews, while the data form the primary data and secondary data, then the data were analyzed using multiple linear regression data analysis. The Coefficients of determination, correlation coefficients, simultaneous test and partial test. In this study, there are four variables: Performance (Y) as the dependent variable, Leadership (X1), organizational commitment (X2), and Discipline work (X3). This research was conducted by giving questionnaires to employees of the PT. Padasa Enam Utama Kecamatan Kampar Hulu, Kabupaten Kampar. The results showed that the variables of leadership, organizational commitment and discipline simultaneously significant effect on employee performance. This is evident from the results of test of F hitung > F table. Furthermore, based on t test results partially known that the result of the t test for variable leadership was significantly on employee performance on which t hitung > table, the t test for variable organizational commitment significantly on employee performance which t thitung > t table, and the t test for variable work discipline also significant affect on employees performancethitung>tabel.Keywords : Leadership, Organizational Commitment, Discipline Work, And employee Performance
PENGARUH PRODUK DOMESTIK BRUTO DAN INFLASI TERHADAP JUMLAH DEPOSITO BERJANGKA PADA BANK PANIN TAHUN 2011 - 2015 Selfia Karolina Silitonga; Rosyetti &#039;; Ando Fahda Aulia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This study aims to determine the effect of the Gross Domestic Product and Inflation on time deposit at Bank Panin in 2011-2015. This study is an analysis of secondary data to analyze the effect of the Gross Domestic Product and Inflation against time deposit at Bank Panin in 2011-2015. The data used in this research is data time series data are sourced from Panin Bank and the Central Bureau of Statistics. Methods of analysis which used is the method of multiple linear regression analysis with SPSS version 21.00. Tests conducted on the hypothesis and the reliability of the data (assuming classical) using a 5% significance level. From the results of tests performed on this research can be concluded that the independent variable is the variable gross domestic product and inflation together with the F test significant effect on the amount of deposit is equal to 0.000. Individually variable Gross Domestic Product positive and significant effect against amount of time deposits and variable inflation has a negative effect and no significant effect on the amount of deposit. The results of the coefficient of determination (Adjusted R2) of the independent variable on the dependent variable obtained a value of 85.4%, while the remaining 14.6% is influenced by other variables not included in this study.Keywords: gross domestic product, inflation and time deposit.
PENGARUH JUMLAH PENDUDUK DAN PENDAPATAN DOMESTIK REGIONAL BRUTO (PDRB) TERHADAP KEMISKINAN DI KABUPATEN KUANTAN SINGINGI Novri Silastri; Rita Yani Iyan; Lapeti Sari
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 Kuantan Singingi Regency and aimed to find out the influence of sum of citizens and Gross Regional Domestic Income toward poverty in Kuantan Singingi Regency. The analysis was using linear bifilar regression analysis. This research used time data series from 2003 – 2013 which are poverty as dependent variable and Gross Regional Domestic Income as independent variable. From the research finding it was found out that R was 0.933 which indicated that there was positive connection between independent variable (Gross Regional Domestic Income) toward dependent variable (poverty). The result of the calculation was R20..916 which meant the fluctuation of poverty was influenced by the sum of the citizens and Gross Regional Domestic Income by 91.6%. The rest is influenced by some factors beyond this research. The value of variable regression was 0.046. It meant if other variables were static, then if there wasan increase of 1.000 citizens, it will be able to reduce poverty up to 4.6%. On the other side the regression coefficientof the variable of Gross Regional Domestic Incomewas as big as -0.007. It meant when the other variables were static , then if there was an increase up to 1.000 on the sum of the citizens it could decrease the poverty up to 7%.Keywords : Sum of Citizens, Gross Regional Domestic Income, and Poverty
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KESADARAN MEMILIKI NOMOR POKOK WAJIB PAJAK (NPWP) PADA PEMILIK USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI KABUPATEN KAMPAR Zulfi Arsad; Yessi Mutia Basri; Azhari sofian
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This research aims to know the influence of needs, convenience, sanctions, and the perception of the consciousness have a Taxpayer Identification Number (TIN) In The District Kampar. This study used a simple technique accidental sampling with a sample of 100 people who have been determined based on those results slovin formula. Data collection techniques in this study is a questionnaire , the data is processed using Logistic Regression with SPSS version 20. The results showed that the variable needs to have a TIN, convenience variables have a TIN, and tax penalties variables affect the consciousness have a Taxpayer Identification Number (TIN) while the variable perception of taxation does not affect the consciousness have a Taxpayer Identification Number (TIN). The coefficient of determination (R2) value of R Square of 0.446 indicates that awareness of the WP in Kampar regency have a TIN is affected by the variable needs, ease, perception WP and tax penalties amounting to 44.6%. While about 55.4% influenced by other variablesKeyword : Awareness have a TIN, needs to have a TIN, the convenience of having a TIN, sanctions taxation, taxation perception.
PENGARUH PARTISIPASI ANGGARAN, KOMITMEN ORGANISASI DAN MOTIVASI TERHADAP KINERJA MANAJERIAL PADA BUMN PTPN V PEKANBARU (Studi kasus kebun tandun BUMN PTPN V Pekanbaru) Hetty Mariana Tanjung; Yusralaini &#039;; Susilatri &#039;
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 examine the effect of budget participation, organizational commitment and motivation to managerial performance. The method used in this study BUMN PTPN V in Pekanbaru. The population in this study were all employees of PTPN V (Persero) is involved in the process of participation (propose or implement) the budget, which includes managers, heads of sections, and subordinates. The research sample is census data retrieval techniques, because the entire population sampled, namely the 65 samples. testing the quality of the data used is data validity and reliability testing. The classical assumption used is normality test, multicolinearity, and test heterokedastisitas. Model analysis used multiple linear regression was used to analyze the data to help SPSS.20.0 program. penilitian results show that budget participation significant effect on managerial performance, commitment significant effect on managerial performance and motivation have a significant effect on managerial performance.Keywords: Participation budget, organizational commitment, motivation, And managerial performance.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2012-2014) Wijaya, Mateus; ', Yusralaini; ', Susilatri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This study aims to find out about the effect of the audit comittee, independent directors, institusional ownership, managerial ownership, and Corporate Social Responsibility on company’s value. The method used in this research is purposie sampling method premises comparative analysis of samples of specified research during 2012 to 2014. The sample was state-owned companies in all fields. Hypothesis testing is to test the hypothesis of partial analysis (t test). Tools used statistical test is progam Statistical Product and Service Solution (SPSS) ver. 20. 0 for Windows and Microsoft Excel 2010, while the data used in the form of data each company’s annual report are sampled, the Indonesia Stock Exchange 2012-2014. The results showed that the audit comittee, independent director, institusional ownership, managerial ownership, and corporates social responsibility do not affect the value of the company but have a positive relationship. This has become one of the proofs that the implementation of good corporate governance and corporate social responsibility in company SOEs in Indonesia has not been implemented properly, this can be seen from the disclosure of good corporate governance and corporate social responsibility is still relatively low.Keywords : Good Corporate Governance, Corporate Social Responsibility, Company’s Value.

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