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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
 151   152   153   154   155 
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN SKPD (Studi Pada Pemerintah Daerah Kabupaten Kampar) Dhedy Triwardana; Yusralaini '; Susilatri '
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 analyze the influence of implementing accounting government standard, implementing of accounting financial system and competency of human resources to the quality of financial statement SKPD. Object of this research is department of SKPD Kampar. There are seventy eight questionnaires were sent, but only sixty nine questionnaires are returned. That data are analyzed by linear regression method and SPSS program version 19. The results of this research showed implementing accounting government standard has an effect to the quality of financial statement SKPD with 0,003 significance, implementing of accounting financial system has an effect to the quality of financial statement SKPD with 0,000 significance and competency of human resources has an effect to the quality of financial statement SKPD with 0,000 significance. The results of this research also showed that coefficient R square is 94,1%. Each independent variables, gives 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. All variables also have strong relation with variable dependents in this research.Keywords: Government, Financial System, Human Resources And Financial Statement
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH MELALUI KOMITMEN ORGANISASI DAN PERSEPSI INOVASI SEBAGAI VARIABEL INTERVENING (Studi pada Satuan Perangkat Daerah Kabupaten Rokan Hilir) Ade Erpita Safitri; Edfan Darlis; Meilda Wiguna
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 present study aims to examine the budgetary participation and performance of local government in Rokan Hilir. It also attempts to examine whether organization commitment and perception of innovation mediate the budgetary participation and performance of local government. The sample used this research using purposive sampling technique with a total of 58 respondents. The population was 34 SKPD Rokan Hilir. Methods of data analysis used in this study is the analysis path with the help of software SPSS Version 20.0. The analysis results indicate that budgetary participation and performance of local government have positive relationship and statistically significant. Budgetary participation also directly affects organization commitment and perception of innovation. organization commitment did not indirectly affect performance of local government but perception of innovation directly affects performance of local government.But budgetary participation did not indirectly affect performance of local government via the intervening variables of organization commitment and perception of innovation.Keywords: Participation, Performance, Commitment, and Perception
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KUALITAS SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI DAN BUDAYA ORGANISASI TERHADAP KINERJA APARAT PEMERINTAH DAERAH S, Samuel Parningotan; Nasir, Azwir; Diyanto, Volta
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 study is to examine the effect of budgetary participation participation, human resource quality, organizational commitment and organizational culture on performance of local government apparatus. The population used in this study is government apparatus that is under the auspices of Dumai City Government is the Department. Agency, and Office of Dumai City Government.Population is a generalization area consisting of objects / subjects that have certain qualities and characteristics set by the researchers to be studied and then drawn conclusions. The sample selection was based on non-random sampling method ie purposive sampling with judgment sampling type. Due to the unavailability of the number of study population, the authors determined the criteria of respondents in this study were the heads of related institutions, treasurers, planning kasubag, and cash heads in 25 SKPD in Dumai City Government, so the amount of samples taken in this study amounted to 100 respondents. The results of the study found that: 1) Budget Participation Participation had an effect on the performance of Government Apparatus. 2) The quality of Human Resources Affects the Performance of Government Officials. 3) Organizational Commitment Affects the Performance of Government Officials. 4) Organizational Culture Affects the Performance of Government Officials.The percentage of influence of participation in budgeting, human resource quality, organizational commitment and organizational culture on the performance of local government apparatus is 61.1%Keywords :Budgetary Participation, Human Resource Quality, Organizational Commitment, Organizational Culture and Performance of Government Apparatus.
PENGARUH STRUKTUR KEPEMILIKAN, STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN (Studi Pada Perusahaan Properti dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2015) Ardi Wiranata; Andewi Rokhmawati; Yulia Efni
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 was to know the influence of foreign ownership, managerial ownership, institutional ownership, capital structure, company size to company performance. The capital structure in this study is calculated through debt equity ratio (DER) and firm size was calculated with logarithma of total asset. While the bound variable in this research is measured by return on asset (ROA). This study was conducted on property and real estate companies listed on the Indonesian Stock Exchange (IDX) from 2011-2015. The samples studied were 36 companies obtained by purposive sampling method. The type of data used is secondary data obtained by using documentation method. Data analysis method used in this research was multiple linear regression. The simultaneous test results of ownership structure, capital structure, firm size have significant effect to company performance. Partial test of foreign ownership does not have on effect on company performance. Managerial ownership does not have on effect on company performance. Instutitional ownership has a significant effect on company performance. Capital structure has a significant effect on company performance. Company size has a significant effect on company performance.Keywords : Ownership Structure, Capital Structure, Company Size, Company Performance
PENGARUH EXPERIENTIAL MARKETING DAN BRAND TRUST TERHADAP KEPUASAN PELANGGAN DAN LOYALITAS PELANGGAN HOTEL ARYADUTA DI PEKANBARU Boby Setiawan Putra; Jushermi '; Deny Danar Rahayu
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 aimed to analysze Experiential Marketing and Brand Trust on Customer Satisfaction and Customer Loyalty. This research was conducted at the customer Aryaduta Hotel Pekanbaru. Where these customers should have more than one time stay at Hotel Aryaduta Pekanbaru. In this study consists of four variables: the dependent variable, the intervening variable and two independent variables. These variables are Customer Loyalty (Y2), Customer Satisfaction (Y1), Brand Trust (X2), and Experiential Marketing (X1). This study was conducted using a sample of 100 people. This study using simple random sampling technique that is making members of the sample of the population was randomly without regard to strata that exist in this population. Thereby done when members of the population considered to be homogeneous. In terms of data analysis, this study using Path Analysis with SPSS (Statistical Package for Social Science) version 20. Based on tests conducted Hypothesis, Results showed that Experiential Marketing and Brand Trust positive and significant impact on the Customer Satisfaction and Customer Loyalty.Keywords: Experiential Marketing, Brand Trust, Customer Satisfaction, Customer Loyalty.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN DAN PENEKANAN TERHADAP SENJANGAN ANGGARAN DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI (Studi Empiris Pada OPD Kota Dumai Agnes Teri Saptaria; Zulbahridar Zulbahridar; Rheny Afriana Hanif
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 examine : 1). The effect of budgetary participation on budgetary slack 2). The effect of budget goal clarity on budgetary slack 3). The effect of budget emphasis on budgetary slack 4). The effect of budgetary participation on budgetary slack with locus of control as moderating variable 5). The effect of budget goal clarity on budgetary slack with locus of control as moderating variable. 6). The effect of budget emphasis on budgetary slack with locus of control as moderating variable. The population on this study is Regional Working Units (OPD) at Dumai. This sample in this study was taken with a purposive sampling method. The sample in this study are performance of the district unit Dumai which amounted to 32 respondents. Data collections techniques used multiple regression analysis and moderating variable test analysis where processed using SPSS. The result of this study show that budgetary participation and budget emphasis significant influence on budgetary slack and then budget goal clarity doesn’t influence on budgetary slack. After that, variable locus of control moderate the effect of the budgetary participation, budget goal clarity and budget emphasis on budgetary slack. The amount of influence (????2) obtained at 0.618 or 61,8%. This means that 61,8% of budgetary slack by the value the independent variable, namely budget participation, budget goal clarity,budget emphasis and locus of control. While the remaining 31,2% is explained by other variables not examined in this study.Keywords: Participation, Clarity, Emphasis¸ Slack and Locus
PENGARUH CAPITAL ADEQUACY RATIO (CAR), LIKUIDITAS, EFESIENSI OPERASIONAL TERHADAP PROFITABILITAS BANK PERKREDITAN RAKYAT DI PEKANBARU TAHUN 2013-2015 Berta Valentina; Kirmizi Ritonga; Rusli '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research is performed in order to test the influence of the variable Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and BOPO toward Return on Asset (ROA). Sampling technique used is purposive sampling with criteria as Rural Bank in Pekanbaru who provide financial report and traded during period 2013 through 2015 and forwarded to Bank Indonesia. The Data is based on publicity Financial Fervices Authority since 2013 to 2015. Obtained by amount sampel as much 12 company from 16 Rural Bank in Pekanbaru 2013-2015 period. Analysis technique used is doubled regression with smallest square equation and hypothesis test use t-statistic to test coefficient of regression partial and also fstatistic to test the truth of collectively influence in level of significance 5%. Others also done a classic assumption test covering normality test, multicolinierity test, heteroscedastisity test and autocorrelation test. The test result of the study indicate that Capital Adequacy Ratio (CAR) affect of Return on Asset (ROA) with tcount˃ttable that is 6,950>1,977 and Pvalue˂α that is 0,000˂0,05. Loan to Deposit Ratio (LDR) has no effect on Return on Asset (ROA), this shown by the result of tcount<ttable that is 1,744< 1,977 and Pvalue>α that is 0,083>0,05. And BOPO affect of Return on Asset (ROA) with tcount˃ttable that is 3,047>1,977 and Pvalue˂α that is 0,003˂0,05.Keywords : Rural Bank, Capital Adequacy Ratio (CAR), Liquidity, BOPO and Profitability.
PENGARUH TEKANAN EKSTERNAL, FAKTOR POLITIK, ETIDAKPASTIAN LINGKUNGAN, KOMITMEN PIMPINAN, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAPPENERAPANTRANSPARANSI PELAPORAN KEUANGAN (Studi Empiris pada SKPD Kabupaten Kampar) Ummi Umaroh; Desmiyawati &#039;; Alfiati Silfi
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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The purpose of this research is to provide empirical evidence of the influence of external pressures, political factors, the uncertainty of the environment, management commitment, and competence of human resources towards the implementation of the transparency of financial reporting (an empirical study on Kampar District).The sample in this studyusing a convenience sampling method.That SKPD in Kampar regency. Respondents involved in this research were 82 respondents consisting of Head of finance, treasurers, finance staff and Stylists Financial Officer. The technique of collecting data using questionnaires. The statistical method used to test the hypothesis is multiple regression with the help of SPSSversion 17.0.The results of this study provide evidence that partially or simultaneously variable external pressures, political factors, the uncertainty of the environment, and human resource competencies affect the implementation of the transparency of financial reporting. As for the variable leadership commitment partially negative effect on theimplementation of the transparency of financial statements. The magnitude of the effect of the independent variable on the dependent variable that is equal to 49.3%. while the remaining 31.7% is influenced by other variables not included in this study.Keywords:Pressure, Political, Environmental Uncertainty, Commitment, and Competence.
ANALISIS PENGARUH REALISASI INVESTASI PENANAMAN MODAL ASING (PMA), PENANAMAN MODAL DALAM NEGERI (PMDN) DAN PENGELUARAN PEMERINTAH, TERHADAP PRODUK DOMESTIK REGIONAL BRUTO (PDRB) PROVINSI RIAU PERIODE 2004-2015 Maret Edianto; Syafril Basri; Sri Endang Kornita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

his study aims to determine the effect of realized investment foreign investment, domestic investment and government expenditure to gross regional domestic product dumai city. This study uses secondary data in the year 2004- 2015, published by the Central Bureau of Statistics Dumai, Kota Dumai Investment Office. The method used in this study using secondary data time series. The method used in this research is descriptive quantitative, to explain the figures resulting from the processing of computerized with SPSS version 21, with a capital estimated ordinary least squares (OLS) to determine changes in the value of the dependent variable (Y) Gross Domestic Product that is influenced variable independently conducted by using multiple linear regression.From the testing that has been done, regression test simultaneously (Test F) evidenced from the calculation of F count equal to 7.595 and the value of F table at testing rate of 95% is 4.458 by comparing F arithmetic with F table known F count larger than F table, artinga Planting Foreign Investment, Domestic Investment and Government Spending jointly significant effect on Gross Domestic Product Kota Dumai. But individual independent variables that most influence on the Gross Regional Domestic Product is variable Government Spending.Keywords : Foreign Investment, Domestic Investment, Government Spending, Gross Domestic Product
PENGARUH KEPEMILIKAN SAHAM INSTITUSI, KEPEMILIKAN SAHAM PUBLIK, KEBIJAKAN DIVIDEN, STRUKTUR ASET, DAN PROFITABILITAS TERHADAP KEBIJAKAN HUTANG PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2012-2014 Niken Anindhita; Yuneita Anisma; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Purpose of this study was to examine the effect of Institutions Share Ownership, Public Share Ownership, Dividend Policy, Assets Structure, And Profitability On Debt Policy In Manufacturing Companies of Indonesia Stock Exchange In 2012-2014. The population in this study is all manufacturing companies engaged in in Indonesia Stock Exchange. The sampling technique is purposive sampling, a sampling method with certain considerations. The data used in this research is secondary data. Sources of data in this study are company's financial reports such as Balance Sheet, Income Statement Year 2012-2014. The analytical method used in this research is multiple regression analysis. Based on the data collected and testing has been done on the problem by using regression analysis method, it can be concluded: 1) There is no significant effect of Institutional Share Ownership on Debt Policy. It means that changes in Institutions Share Ownership do not lead to any significant change in the Debt Policy. 2) There is no significant effect of Public Share Ownership on Debt Policy. It means that changes in Public Share Ownership do not lead to any significant change in the Debt Policy. 3) There is no significant effect of Dividend Policy on Debt Policy. It means that changes in Dividend Policy do not lead to any significant change in the Debt Policy. 4) Asset Structure has a significant effect on Debt Policy. It means that the greater Assets structure, the greater the Debt Policy. 5) Profitability has a significant effect on Debt Policy. It means that the greater Profitability, the greater the Debt Policy.Keywords: Institutions Shareholding, Public Shareholding, Dividend Policy, Assets Structure, Profitability and Debt Policy

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