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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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PENGEMBANGAN OBJEK WISATA CANDI MUARA TAKUS DI KABUPATEN KAMPAR eka Anggia Anglan; Rosyetti '; Mardiana '
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

In today's world of tourism development, the type of tourism in Indonesia is environment based tourism (nature) and tourism based history. However, management and development in Indonesia is still lacking attention. One of these attractions Muara Takus located in Kampar regency. In a development needs to be carried out in depth study to determine the current situation and the development of effective strategies so that their potential can be utilized as much as possible. This research problem formulation is the development strategy of attraction in the village of Muara Takus. The purpose of this study was to determine the development strategy attractions Muara Takus in District XIII Koto Kampar regency. The method used in this research is SWOT analysis. SWOT Analysis is used to determine the situation of attraction Muara Takus to identify the internal and external factors that affect attraction. The results based on SWOT analysis showed attractions Muara Takus are in quadrant 1 with a intersection of 1.74; 1.18 where the situation can be done by having the opportunities and strengths that can take advantage of existing opportunities in order to enhance the growth of attraction Muara Takus. It describes the situation attraction Muara Takus in a position to support an aggressive strategy means in a favorable situation.Keywords : development strategy, attraction, SWOT Analysis
PENGARUH TATA KELOLA PEMERINTAHAN, EFEKTIVITAS PENGENDALIAN INTERNAL, PERAN AUDITOR INTERNAL, DAN KETAATAN ATURAN AKUNTANSI TERHADAP PENCEGAHAN KECURANGAN (Studi Empiris Pada SKPD Provinsi Riau) Oktavia, Tiara; Taufik, Taufeni; A, Al Azhar
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 study aimed to analyze the effect of good govenance, the effectiveness of internal control, role of internal auditors, and the obedience of accounting rules to the fraud prevention. Sampling technique used is purposive sampling. Object of this research is SKPD of Riau Provinces with the sample 93 respondents. Statistical method used to test the hypothesis of the research is multiple linear regression analysis and using Statistical Product and Service Solution (SPSS) software version 21.0.The results of this research showed good governance has an effect to the fraud prevention with dirrect effect 0,002 significance, the effectiveness of internal contor has an effect to the fraud prevention with direct effect 0,016 significance, role of internal auditors has an effect to the fraud prevention with direct effect 0,004 significance and the obedience of accounting rules has an effect to the fraud prevention wit direct effect 0,000 significance. Based on the research it was concluded that the determination coefficient (R2 ) is 0,620. It means that 62% of the fraud prevention can be explained by the variable good govenance, the effectiveness of internal control, role of internal auditors and the obedience of accounting rules. While 38% is explained by other variables.Keywords: good govenance, the effectiveness of internal control, role of internal auditors,the obedience of accounting rules, fraud prevention.
PENGARUH HUMAN RELATION DAN REWARD TERHADAP KINERJA KARYAWAN PADA PT. JALUR NUGRAHA EKAKURIR PEKANBARU Nur Fadli; Jumiati Sasmita; Marzolina '
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 at PT. Jalur Nugraha Ekakurir Pekanbaru located on the street Sisingamaraja No. 65 Pekanbaru Riau in order to determine and analyze the influence of human relations and reward partially on the performance of employees at PT. Jalur Nugraha Ekakurir Pekanbaru. To know and analyze the influence of human relations and simultaneously reward the performance of employees at PT. Jalur Nugraha Ekakurir Pekanbaru. The study population was 43 employees of PT. Nugraha lane Ekakurir Pekanbaru. Research variables used are human relations and reward as the independent variable and the performance of employees as the dependent variable. Methods of data analysis using multiple linear regression analysis aided by SPSS 20 for windows. The results of this study indicate that human relations and reward partially and simultaneously have a significant influence on the performance of employees of PT. Jalur Nugraha Ekakurir Pekanbaru. The dominant variable affecting the performance is a factor of human relations. Research that has been conducted in accordance with the regression test (t test) and (f test) shows independent variables studied are human relations and reward variables have a significant effect on the dependent variable employee performance. Recommendations to the authors propose is expected to PT. Jalur Nugraha Ekakurir Pekanbaru to be able to further enhance the variable human relations as establish effective communication, shared interests with the employees, a positive view of employees, establish a harmonious relationship with employees and provide tolerance among its members, because human relations greatly affect the performance by gaining average responses agreed.Keywords: Human Relations, Reward and Performance
PENGARUH SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI, PEMANFAATAN TEKNOLOGI INFORMASI, PENGAWASAN KEUANGAN DAERAH DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP KEANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN SOLOK SELATAN Anggreini Permata Sari; Yuneita Anisma; Rofika '
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 was aimed to test the influence human resource, comitmen organization, information technology utilization, local financial monitoring, and accounting intern control to reliability of financial reporting Solok Selatan regency. This research is motivated by the fact that the government financial reporting should provide information on reliable and timely in assessing accountability and decision making of various parties. All variables in this research were measured using a likert scale.The data in this study is the primary data obtained from questionnaires distributed directly to the respondents.Data collected from 57 respondents who are working at financial reporting staff in SKPD of Solok Selatan regency. The collected data was processed using SPSS 23 version with multiple linier regression. The results of research is showed that human resources, comitmen organization, utilization of technology, local financial monitoring, and internal accounting control influence to the reliability of financial reporting in Solok Selatan regency.Based on the calculation of the coefficient of determination (R2) obtained a value of 0,535. This shows that the influence of the independent variables in the dependent 53,5% and the remaining 46,5% influenced by other variables.Keywords : Human resource , comitmen organization, information technology utilization, local financial monitoring, and reliability financial
PENGARUH PENGAWASAN FUNGSIONAL, PENYAJIAN LAPORAN KEUANGAN DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PUBLIK (Studi Empiris pada SKPD Pemerintah Kabupaten Siak) Shella Lolita diti Aprilia; Nur Azlina; 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 study aimed to examine the effect of the functional supervision, financial report presentation and financial report accessibility on public accountability. Population and sample in this research was in the SKPD Siak. Collecting data using primary data, the questionnaire using purposive sampling technique. The hypotheses then tested is multiple linear regression analysis by using SPSS version 21.0. The results of this study were 1)Functional supervision effect on public accountability. 2) Financial report presentation effect on public accountability. 3) Financial report accessibility effect on public accountability.The influnce of Functional supervision, Financial report presentation, and Financial report accessibility are 78,2% while the remaining 21,8 % is influenced by other variables.Keywords:Public Accountability, Functional Supervision, Financial Report Presentation, Financial Report Accessibility.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PERENCANAAN ANGGARAN, DAN POLITIK PENGANGGARAN,TERHADAP SINKRONISASI DOKUMEN APBD DENGAN DOKUMEN KUA-PPAS: TRANSPARANSI PUBLIK SEBAGAI VARIABEL MODERATING (Studi pada Pemerintah Kabupaten Bengkalis) Elisabet Simanungkalit; Vince Ratnawati; Susilatri '
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 examine the influence of the capacity of human resources budget planning and budgeting politics on the synchronization between APBD and KUA-PPAS document. To examine moderate role of public transparency on the relationship between the capacity of human resources, budget planning, budgeting politics on the synchronization between APBD and KUA-PPAS document. The Sample of this study is employee on SKPD and we use purposive sampling method as sampling technique. The data was analy zed using multiple linier regression analysis. The Result shows that capacity of human resources, budget planning, political budgeting effect the synchronization between APBD and KUA-PPAS. The Result also shows the Capacity of Human Resources, Budget Planning and Budgeting Politics positive effect on the budget document synchronization on KUA-PPAS. However this study also show that Public transparency moderates the effect of Human resource capacity on synchronization between APBD and KUA-PPAS document. Contrary, this study shows that budgeting politic does not moderate the effect of synchronization between APBD on KUA-PPAS document.Keywords : Synchronization, Human Resource Capacity, Budget Planning, Budgeting Politics, and Public Transparency
PENGARUH KINERJA APARATUR PEMERINTAH DAERAH, PENGELOLAAN KEUANGAN DAERAH, SISTEM PENGENDALIAN INTERNAL, DAN IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH TERHADAP PENERAPAN GOOD GOVERNANCE Siti Indah Dhiyavani; Azwir Nasir; Sem Paulus
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 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 TIME PRESSURE, AUDIT RISK, MATERIALITY, REVIEW PROCEDURES AND QUALITY CONTROL TERHADAP PREMATURE SIGN OFF DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERATING (Studi Empiris Pada BKP-RI Perwakilan Provinsi Riau dan Sumatera Barat) Fadhilah Risma; Andreas Andreas; 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

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Abstract

The study aimed to examine the effect of time pressure, audit risk, materiality, review procedures and quality control on premature sign off audit procedures moderated by locus of control. The sample of this study are 50 auditors. Data were collected through a survey to auditors in BPK Riau and West Sumatra area by using personally administrated questionnaires. Writer tested the quality of data that included validity test and reliability test, normality test, asumsi klasik test, and use the hypothesis by means of multiple regression analysis test, t test and determination coefficient test using program software SPSS. The results of this study found that time pressure, audit risk, materiality, review procedures and quality control variables affect premature sign off and locus of control can moderate the effection of all independent variables with premature sign off.Keywords : premature sign-off, audit risk, time pressure, audit risk, materiality, review procedures and quality control, and locus of control
ANALISIS PENGARUH ATRIBUT PRODUK DAN PSIKOLOGI KONSUMEN TERHADAP BRAND SWITCHING SERTA VARIETY SEEKING SEBAGAI VARIABEL MODERASINYA (STUDI PADA KONSUMEN KOPI KAPAL API INSTAN DI KOTA PEKANBARU) Dita Agustri Wulan; Alvi Furwanti Alwie; T. Firli Musfar
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 study aims to find out how the influence of product attribute variables, consumer psychology of brand switching and variety seeking as simultaneous moderation variables on the consumers of Instant Kapal Api in Pekanbaru city. As for the population of this study are 12 districts in the city of Pekanbaru with 120 people ever make a switch shift from Kapal Apito other coffee brands as well as a respondent in each district obtained 10 respondents. The analysis used is descriptive analysis. Besides, it uses quantitative analysis with path analysis and assisted by SPSS program version 21. From the results of tests that have been done indicate that the relationship. 1. Product attributes have a significant effect on variety seeking. 2. Consumer psychology has a significant effect on variety seeking. 3. Variety seeking has significant effect on brand switching. 4. Product attribute significantly influence brand switching. 5. Consumer psychology has a significant effect on brand switching. 6. Product attributes, consumer psychology combined significantly effect on variety seeking. 7. Consumer product and psychology attributes, and combined combined variety seeking have significant value influencing brand switching.Keywords : Product Attributes, Consumer Psychology, Variety Seeking, Brand Switching`
ANALISIS TRANSFORMASI SOSIAL EKONOMI WILAYAH PERI URBAN DI KABUPATEN KAMPAR (Studi Kasus Desa Tarai Bangun Kecamatan Tambang) Arfa Fadhilla; Rosyetti '; Taryono '
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 the village of Tarai Build Mining District of Kampar regency. The purpose of this study was to determine how the socio-economic transformation in peri urban area that occurred in the village of Tarai Bangun.The data used in this research is secondary data from the years 2006-2015 were obtained from the Village Office Tarai Bangun. To see the data used for social transformation total population by level of education and population density. Meanwhile, to see economic transformation used data on the number of population based jobs and facilities and infrastructures supporting economic activities of the population. The data analysis method used in this research is descriptive.The results showed that there has been a socio-economic transformation in Tarai Bangun Desa. The education level of the population was originally centered on complete primary school and junior high school or equivalent increased to graduate or equivalent and total undergraduate population also increased. With increasing population, the population density is also increased. Livelihood of the population also experienced a shift from the agricultural sector to the trade sector. The number of facilities and infrastructure in Tarai Bangun Desa also increased.Keywords: Tansformation, Social, Economic andPeri-Urban Area.

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