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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 STANDAR AKUNTANSI PEMERINTAHAN, KOMPETENSI SUMBER DAYA MANUSIA, PERAN AUDIT INTERNAL DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN SISTEM PENGENDALIAN INTEREN SEBAGAI VARIABEL MODERATING (Studi Pada SKPD Kabupaten Indragiri Hulu) Fella Wahyuni; Emrinaldi Nur; Hariadi Yasni
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 examine the influence of the Effect of applying government accounting standars, competence human resources, the role of internal audits, and information technology utilization on the quality of financial reporting information to the internal control system as moderating variable (study on regional working units Indragiri Hulu). This study was conducted in 24 regional work units in indragiri hulu with 72 respondents. The method of analysis used was in this research helped by Smart PLS software. Determination of the sample is done by using purposive sampling method. The result of this study found that, the effect of variable indicate that the variable of applying government accounting standars have not influence on the quality of financial reporting information, with t value is 0,463. Variable of competence human resource have not influence on the quality of financial reporting information, with t value 0,525. Variable of the role of internal audits have influence on the quality of financial reporting information, with t value is 2,809. Variable of information technology etilization have not influence on the quality of financial reporting information, with t value is 0,8183. On internal control system as moderating variable have not moderate relation of applying goverment accounting standars and competence human resources on the quality of financial reporting information, but internal control system variable have moderate relation of the role of internal audits and information technology utilization on the quality of financial reporting information.Keyword : government accounting standars, competence human resources, the role of internal audits, information technology utilization, the quality of financial reporting information, and internal control system
ANALISIS NILAI TAMBAH PRODUKSI LIMBAH KOTORAN TERNAK RUMAH POTONG HEWAN KOTA PEKANBARU Dwi Tia Puteri Kusuma; Tri Sukirno Putro; 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

The purpose of this research is to know whether the production of livestock disposal waste give a value added to the slaughterhouse in Pekanbaru. This research using data period of 2010-2014, which is published by the slaughterhouse in Pekanbaru City. The method of this research was descriptivequantitative , to explain the value added of livestock disposal waste in Pekanbaru City as fertilizer raw materials. In this research the amount of solid livestock disposal waste calculation of the value added by using analysis of gross valueadded, net value added and value added per raw material. Then can be determined the magniture of added in generate of the production of fertilizer. Object in this research was slaughterhouse animals the city of Pekanbaru. In this research population is all the employes slaughterhouse animals which totaled 6 people. Technique the sample used is a technique sampling saturated where all population are only sampled. To find out the amount of value added counted by reduction of total production and the total cost of the production of fertilizers, then can be determined the profits of the produced. The results of this research shows that the production of livestock disposal waste give a value added to the Slaughterhouse Pekanbaru. The production of livestock disposal waste give a total gross value added is Rp. 28.543.000 and a total net value added is Rp. 28.338.000/year for 6 workers. And everyworker in Slaughterhouse Pekanbaru receive an income is Rp. 4.731.333/year. This value added is an profits in by workers a production in 1 kilograms raw materials.Keyword : Value Added, Livestock Disposal, and Slaughterhouse
ANALISIS TINGKAT KEPUASAN KONSUMEN ATAS KUALITAS PELAYANAN PADA SOLARIA RESTORAN MALL SKA DI KOTA PEKANBARU Sri Rahmi Murni; Jusherm Jusherm; Henni Noviasari
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 is to determine the level of customer satisfaction on the quality of service on Solaria Restaurant City Mall SKA Pekanbaru. The population in this study is that consumers who visit the Solaria Restaurants Mall SKA Pekanbaru. The determination of the amount of sample 98 people based on Hair et. al, convinience using sampling techniques. Analysis of the data in this study using Impertance Performance Analysis (IPA). The results of the study with an average of respondents' answers to the level of satisfaction on reability is with category of satisfied. Then variable respondent satisfaction level of responsiveness as satisfied. Furthermore, customer satisfaction with ansurance variable is satisfied. Customer satisfaction with empathy variable with the satisfied category. While customer satisfaction with tangible variables is categorized as very satisfied.Keywords : Customer Satisfaction, Quality of Service
PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2011-2014 Hot Kristian Maryanto; Emrinaldi Nur DP; Hariadi '
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 test the Influence of Intellectual Capital and Good Corporate Governance on Firm Value With Financial Performance As an Intervening Variable In Manufacturing Company of Indonesia Stock Exchange Year 2011-2014. The target population in this study includes manufacturing companies listed in Indonesia Stock Exchange in 2011-2014. The samples were selected by purposive sampling method. The data used in this research is secondary data. Data collection method used is the method of documentation. The analytical method used in this research is path analysis. Based on the data collected and testing has been done on the problem by using the method of path analysis, it can be concluded: 1) Intellectual Capital has a significant effect on firm value. 2) Intellectual Capital has a significant effect on firm value through profitability. 3) Profitability has a significant effect on firm value. 4) Managerial Ownership has not a significant effect on firm value. 5) Managerial Ownership has not significant effect on firm value through profitability. 6) Proportion of Independent Commissioners has a significant effect on the value of the Company. 7) Proportion of Independent Commissioner has not a significant effect on firm value through profitability. 8) The Audit Committee has not a significant effect on firm value. 9) The Audit Committee has not a significant effect on firm value through profitability.Keywords: Intellectual, Capital, Governance, Values and Performance
PENGARUH SEMANGAT KERJA DAN KONFLIK KERJA TERHADAP EFEKTIVITAS KERJA KARYAWAN PADA PT. SURYA BRATASENA PLANTATION PELALAWAN Meicha Amelia Putri; Nuryanti '; Ahmad Rifki
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 this study was to determine how influence Spirit Of Work And Conflict Of Work To Effectiveness Work Employees Part Of Production At PT. Surya Bratasena Plantation Pelalawan. Its Population is all employees part of production at PT. Surya Bratasena Plantation amounting to 175 people. While method intake of sampel in this research [is] by using formula of slovin [is] so that obtained [by] sampel counted 122 people. Data analysis use doubled linear regression constructively program of SPSS. Pursuant to result of data analysis known that Spirit of work and conflict of work have an effect on to effectiveness work employees at PT. Surya Bratasena Plantation Pelalawan, Spirit of work have an effect on to effectiveness work employees at PT. Surya Bratasena Plantation Pelalawan, and Conflict of work have an effect on to effectiveness work employees at PT. Surya Bratasena Plantation Pelalawan. As for given by suggestion is writer pursuant to result of analysis taken is as follows: To maximize effectiveness work employees at PT. Surya Bratasena Plantation Pelalawan, company head shall give motivation and training so that employees always work effectively and efficient so that this matter will improve effectiveness work employees, To maximize the spirit of work employees at PT. Surya Bratasena Plantation Pelalawan, expected to company head so that emphasizing to all its subordinate to is to assisting each other or cooperate in working.Keywords : Spirit, Coflict, Expenses Work and Effectiveness
PENGARUH KEPEMILIKAN ASING, SOLVABILITAS, LIKUIDITAS, DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di BEI Tahun 2013-2016) Arfansyah, Arfansyah; Savitri, Enni; putra, Adithya Agri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine: 1) the effect of foreign ownership on corporate social responsibility disclosure, 2) the influence of solvability on corporate social responsibility disclosure, 3) the effect of liquidity on corporate social responsibility disclosure, 4) the influence of the size of the board of commissioners towards corporate social responsibility. The population used in this study is a mining sector company listed on the Indonesia Stock Exchange in 2013-2016. Samples were determined by using purposive sampling method and obtained sample of 15 companies with a total of 41 observations. The type of data used in this study is secondary data. Data analysis was done by multiple regression analysis using SPSS program. The results of the research indicate that: 1) foreign ownership influences corporate social responsibility disclosure, 2) solvability influences corporate social responsibility disclosure, 3) liquidity influences corporate social responsibility disclosure, 4) the size of the board of commissioners has no effect on corporate social responsibility disclosure.Keywords : Foreign Ownership, Solvency, Liquidity, Size of Board of Commissioners, Disclosure of Corporate Social Responsibility
FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN TENAGA KERJA TERDIDIK DI KOTA PEKANBARU TAHUN 2005-2016 G, Karno Kristanto; Ningsih, Rahmita B; Indrawati, Toti
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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This study aims to determine the factors that affect the absorption of educated workers in Pekanbaru City, the development of educated labor absorption in Pekanbaru City and to find out the absorption of educated workers in Pekanbaru City. The target area of research is Pekanbaru City Riau Province. The type of data in this study is secondary obtained from the Central Statistics Agency, the Department of Labor and so on. While the data collection technique of this research is research library (library research) and field research (field research). The method of analysis used in this study is multiple linear regression. From the result of research known that the variable of PDRB (X1), UMK (X2) and investment (X3) tcount is bigger than t-table. This means that PDRB (X1), UMK (X2) and investment (X3) each have partial effect on employment in Pekanbaru (Y). All independent variables, PDRB (X1), MSE (X2) and investment (X3) together contributed to the absorption of manpower in Pekanbaru (Y) of 61.60%. This means that PDRB (X1), MSE (X2) and investment (X3) affect employment in Pekanbaru City. The remaining 38.40% influenced other factors not examined in this study. It is recommended that local governments should seek to expand employment opportunities, especially in sectors that can absorb more labor, pay attention to regulations in the process of developing new business that is easy, transparent and mutually beneficial to the government and investors. And create socio-economic and political stability that can affect the size of the investment.Keyword: Employment Absorption, Educated Labor
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN BRIZZI BANK RAKYAT INDONESIA DI KOTA PEKANBARU Yulia Margaretha Manullang; Anthony Mayes; Yusni Maulida
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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This research was in order to know the factors that affect Brizzi's demand and to know which factors are the most dominant in influencing Brizzi's demand. Conducted at PT. Bank BRI Pusat Jalan Jendral Sudirman Pekanbaru City Riau Province. Where the population is customers in PT. Bank BRI Pusat Pekanbaru which amounted to 104 people. The sample used in this research is 104 people taken with census method and data processing using multiple linear regression method with SPSS program. Based on the results of the test if the data by using multiple linear regression can be taken several conclusions, namely: Based on the results of a quantitative descriptive test note that one of the factors that influence the use of Brizzi is income. Revenue is positively related to the use of Brizzi. So it can be concluded that the higher the income a person will be the more often he uses Brizzi, Benefits Brizzi positively related to the use of brizzi. So it can be concluded that the more benefits of the brizzi itself, the more people will use brizzi, the ease is positively related to the use of brizzi. So it can be concluded that the easier the brizzi is used it will be more and more people use the brizzi, Revenue is the most dominant factor affecting the use of brizzi, Publishing brizzi relationship with monetary policy is that if more people use brizzi then the money supply will be less reducing inflation then the economy will increase.Keyword : Earnings, Benefits, Convenience, And Use of Brizzi
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PRODUKTIVITAS TANAMAN KELAPA PADA PERKEBUNAN RAKYAT DI KECAMATAN TAMBANG KABUPATEN KAMPAR Mirna, Isra; Aulia, Ando Fahda; Aqualdo, Nobel
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine the factors that affect the productivity of coconut in smallholder plantations in Subdistrict Tambang Kampar district. The survey was conducted from March - April 2018 to coconut farmers in Tambang Subdistrict, by using purposive sampling technique with sample of 97 respondents. The method used in this research is descriptive analysis and quantitative analysis through simple regression. The result of analysis shows that (1) collectively labor, land area, fertilizer and seedlings have significant effect to coconut productivity. (2) partially, each labor, land area, fertilizer and seedlings give a significant effect to the productivity of coconut in SubDistrict Tambang Kampar district.Keywords : Coconut, Labor, Land Area, fertilizer, seedlings, Tambang Subdistrict
PENGARUH UKURAN PERUSAHAAN, UKURAN DEWAN KOMISARIS, LEVERAGE DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI 2014-2016) Fischa Permata Dwiyandra; Alfiati Silfi; Lila Anggraini
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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This study aims to examine the effect of firm size, board size, leverage and environmental performance on Corporate Social Responsibility Disclosure on mining companies listed on Indonesia Stock Exchange 2014-2016. This research is conducted on companies that are included in mining companies with observation period during 2014 - 2016. Analysis technique is done by multiple linear regression analysis technique. Sample selection in this study using purposive sampling method where the company to be studied must meet certain criteria. The number of companies used as research samples based on predetermined criteria are 16 companies. And hypothesis testing using t test to test the coefficient partially with significant level 5%. In addition, the data normality test, classical assumption test which includes normality test, autocorrelation test, multicolinearity test, and heterokedastisity test. The results of this study show that the size of the board of commissioners, leverage and environmental performance affect the disclosure of Corporate Social Responsibility. While the size of the company does not affect the Corporate Social Responsibility Disclosure.Keywords : firm size, Board size, Leverage, environmental performance and Corporate Social Responsibility Disclosure

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