cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota pekanbaru,
Riau
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
 156   157   158   159   160 
FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI UNTUK MELAKUKAN WHISTLEBLOWING INTERNAL (STUDI EMPIRIS PADA OPD KOTA PEKANBARU) Tulus Setiawan; Azwir Nasir; Meilda Wiguna
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted at the Head of Regional Device Organization of Pekanbaru City, Head of Finance, and Treasurer who works in the Organization of Pekanbaru City Regional Devices. This research is included in quantitative research. The type of data used in this study is primary data is data derived from the next source in data collection techniques, sampling is done by purposive sampling method with sampling technique with certain considerations (Sugiyono, 2012: 392) with the respondents as many as 100 employees working in Organization of Pekanbaru City Local Area. These data were analyzed using multiple regression with SPSS Version 22. This study aims to determine the effect of Organizational Commitment, Professional Commitment, Ethical Considerations, Personal Cost and Reward of Intention to conduct Internal Whistleblowing. The main issues that will be explained by the researcher are as follows: To see how big influence between dependent variable with independent variable. The results of this study indicate that Organizational Commitment has an effect on Intention to do Internal Whistleblowing, Professional Commitment has an effect on Intention to do Internal Whistleblowing, Ethical Consideration influence Intention to Internal Whistleblowing, Personal Cost have an effect on Intention to Internal Whistleblowing and Reward Influence on Intention to do Internal Whistleblowing. So the conclusion of this research is that all hypothesis presented is acceptable.Keywords : Organizational Commitment, Professional Commitment, Ethical Considerations, Personal Cost, Reward and Intention to conduct Internal Whistleblowing.
ANALISIS PENGARUH INVESTASI DAN BELANJA PEMERINTAH TERHADAP PDRB DI KOTA PEKANBARU TAHUN 2000 – 2015 Tampati, Endro; Yusuf, Yusbar; Budiartiningsih, Rahmita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Development is essentially a multidimensional process that involves changes in social structure, changes in people's attitudes and changes in national institutions. One indicator to measure the success of development within a State is economic growth. Growth itself can be interpreted as a picture of the impact of government policies implemented in the economic field. The area in which the object of research is the city of Pekanbaru. This study uses secondary data obtained from various sources including the Central Bureau of Statistics (BPS) and related Institutions, the method of data analysis using Classic Assumption Test such as Normality Test, Multicolinearity, Autocorrelation, Heteroskedasticity and Hypothesis Testing using the overall regression coefficient (test- F), individual regression coefficient test (t-test), correlation coefficient test (r), and multiple coefficient determination test (R2). The result of this research are: 1) The influence of domestic investment realization (PMDN) and Government Expenditure on Gross Regional Domestic Product of Pekanbaru City is the existence of strong positive influence between independent variable (PMDN and Government Expenditure) to the dependent variable (GRDP). 2). Based on the simultaneous results (F test) found that the three independent variables useDevelopment is essentially a multidimensional process that involves changes in social structure, changes in people's attitudes and changes in national institutions. One indicator to measure the success of development within a State is economic growth. Growth itself can be interpreted as a picture of the impact of government policies implemented in the economic field. The area in which the object of research is the city of Pekanbaru. This study uses secondary data obtained from various sources including the Central Bureau of Statistics (BPS) and related Institutions, the method of data analysis using Classic Assumption Test such as Normality Test, Multicolinearity, Autocorrelation, Heteroskedasticity and Hypothesis Testing using the overall regression coefficient (test- F), individual regression coefficient test (t-test), correlation coefficient test (r), and multiple coefficient determination test (R2). The result of this research are: 1) The influence of domestic investment realization (PMDN) and Government Expenditure on Gross Regional Domestic Product of Pekanbaru City is the existence of strong positive influence between independent variable (PMDN and Government Expenditure) to the dependent variable (GRDP). 2). Based on the simultaneous results (F test) found that the three independent variables used in the study of Domestic Investment and Government Expenditure significantly influence the Gross Regional Domestic Product Pekanbaru with probability (significant) of 0.00 with F count 80.805 . 3) Based on the partial test (t test) it is known that the variable X1 (PMDN) in this study proved that the PMDN variable has a positive and insignificant effect on the PDRB of Pekanbaru City.Key : PMDN, PMA, Government Expenditure, GRDP
PENGARUH TARIF PAJAK, TUNNELING INCENTIVE, MEKANISME BONUS DAN EXCHANGE RATE TERHADAPTRANSFER PRICING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTURYANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2016) Shelly Viviany; Ria Nelly Sari; Riska Natariasari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the influence of tax rate, tunneling incentive, bonus plan and exchange rate on trsnsfer pricing. Transfer pricing is a dependent variable in this study that measured with sales to related parties. Independent variable in this study are tax rate, tunneling incentive, bonus plan and echange rate. The sample of this research are the manufacture firms listed in Indonesian Stock Exchange in 2013-2016. The sample are collected using purposive sampling method and resulted 136 firms become the samples. Data analyzed by coefficient of determination test and examination hypothesis by logistic regression analysis. The result of this research show that tax rates and bonus plan do not have a significant effect to transfer pricing. While the other variable, tunneling incetive and exchange rate have significant effect to transfer pricing.Keywords : Transfer pricing, Tax Rate, Tunneling Incentive, Bonus Plan and Exchange Rate
PENGARUH KEADILAN, TARIF PAJAK, TEKNOLOGI DAN INFORMASI, DISKRIMINASI, DAN SISTEM PERPAJAKAN TERHADAP PENGGELAPAN PAJAK (Studi Kasus Pada WPOP Pedagang Eceran di KPP Pratama Rengat) Gusmella Ismarita; Zirman Zirman; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effects of justice, tax rates, technology and information, discrimination, and taxation system against tax evasion in KPP Pratama Rengat.This research was conducted on taxpayers of individuals registered in KPP Pratama Rengat. The sampling technique using purposive sampling and sample determination based on after calculated based on Slovin formula amounted to 32 samples. So the number of questionnaires distributed in this study are as many as 32 questionnaires. While the method of analysis used in this study is multiple regression analysis with the help of SPSS program version 22.The results showed that justice and tax rates have an effect on tax evasion, while technology and information, discrimination, and taxation system do not influence tax evasion. Coefficient of determination by the five variables in this study affect the dependent variable of 60.3% while 39.7% influenced by other variables not described in this study. Future research is expected to use other variables or add another independent variable that may affect tax evasion.Keywords : Justice, Tax Rates, Technology and Information, Discrimination, Taxation System, and Tax Evasion.
ANALISIS PERMINTAAN TAMAN HUTAN RAYA SULTAN SYARIF HASYIM KECAMATAN MINAS KABUPATEN SIAK DENGAN METODE BIAYA PERJALANAN (TRAVEL COST METHOD) Joko Suprianto; Eriyati Eriyati; Ando Fahda Aulia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims To find out the demand for Sultan Syarif Hasyim Rain Park Forest in Subdistrict Minas District Siak Regency as well as factors that affect the demand for travel with travel costs (Travel Cost Method). In this study the population of this study is all visitors Sultan Syarif Hasyim Rain Park Forest in year 2016 is a number of 13,234 visitors. The technique of determining the sample by accidental sampling technique To determine the number of samples from the number of visitors by using the formula calculation Taroyamane error rate of 10% sample of 100 samples. The analytical method used is descriptive quantitative by using multiple linear regression analysis tool.Based on the results of the study note that with the travel costs incurred ranging between Rp45,000 - Rp 350,000 will get the request of Sultan Syarif Hasyim Rain Park Forest between 1 to 5 times. Furthermore, from the calculations that have been done is known that the income has a positive relationship to the number of tourist visits with a significant level of 99%. For the travel cost variable is known to have a negative relationship with the number of tourist visits with a significant level of 99%. While for the travel time variable have negative relation to the number of tourist visit but do not have influence to the number of tourist visit at Sultan Syarif Hasyim Rain Park Forest with a significant level of 90%.Keywords : Request, Travel Cost, Income, Travel Time, S.S.H Rain Park Forest
PROSPEK PENGEMBANGAN INDUSTRI PENGASAPAN IKAN SALAI DI DESA PENYASAWAN KECAMATAN KAMPAR Azri, Rivaldi; Kornita, Sri Endang; Pailis, Eka Armas
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted in Kampar Village Penyasawan Village discussing about Prospect of Smoking Salted Fish Industry Development in Kampar Subdistrict Village. The purpose of this study is to determine whether the salting industry is feasible to be developed.Data analysis method used in this research is Net Present Value analysis, Benefit Cost Ratio, Internal Rate of Return and Payback Period. Methods of data collection is done by collecting secondary data data that can be from relevant agencies and with interviews and questionnaires.The results of this study show: 1) from the aspect of industry finances worthy of development seen from the value of NPV is Rp. 325,761,387 which is greater than zero, Benefit Cost Ratio 1.04 which means greater than 1, Internal Rate of Return 26.42% The figure is greater than the interest rate used is 12% and Payback Period obtained 1 year result 2 2) from the aspect of the market has entered the market in and outside Riau Province, 4) from the technical aspects, choosing the location close to the source of raw materials, 5) from the management aspect has been done, 6) from environmental aspects, not polluting the air, 7) From the economic and social aspects of reducing unemploymentKeywords : development prospects
PENGARUH KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014-2016 Yanti, Febri; Kamaliah, Kamaliah; Mela, Nanda Fito
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to find out how the influence of Audit Committee Characteristics on Earnings Management in Banking Companies Listed in Indonesia Stock Exchange Period Year 2014-2016. The population used for this research is all banking companies in Indonesia Stock Exchange with research period 2014-2016. Based on the consideration of the criteria specified, the sample is obtained as much as 39 banking companies. This study uses secondary data in the form of financial statements. The method of analysis used in this research is regression linier analysis. Based on the results of the research, the following conclusions are obtained: 1) The Size of Audit Committee has significant effect on Earnings Management where significancy value is 0,044 less than 0,05. 2)The Number of Audit Committees’ Meetings has significant effect on Earnings Management where significancy value is 0,026 less than 0,05. 3) The Independence of Audit Committee has no significant effect on Earnings Management where significancy value is 0,841 more than 0,05. and 4) Financial Expertise has no significant effect on Earnings Management where significancy value is 0,479 more than 0,05.Keywords : Size, Number of Meetings, Independence, Financial Expertise, Earnings Management, and Audit Committee
ANALISIS KELAYAKAN INDUSTRI KECIL ROTI DAN KUE DI KECAMATAN TAMPAN KOTA PEKANBARU Albab, Iqbal Al; Jahrizal, Jahrizal; Pailis, Eka Armas
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to analyze the feasibility of small industries of Roti and Kue in Kec Tampan Pekanbaru City. The population in this research is baking and cake industry in Kecamatan Tampan Kota Pekanbaru yaiti as many as 20 industries. In this study the entire population was studied using the census method. The type of data used in this study are primary data and secondary data. Methods of data collection with interviews, questionnaires, and observations. Data analysis used in this research is descriptive analysis and quantitative analysis. The industry feasibility analysis using Net Present Value (NPV), Benefit Cost Ratio (BCR), Internal Rate Return (IRR). From the research that has been done by the writer, can know the average income of Bread and cake businessman of Rp 266,307,917 per year. . With benefit Cost Ratio of 1.15% and Internal Rate of Return of 12.66% so that the business is feasible to be developed.Keywords : feasibility analysis, B / C and Internal Rate of Return
PENGARUH SUBSEKTOR PETERNAKAN (AYAM PEDAGING) TERHADAP KESEMPATAN KERJA DI KABUPATEN KAMPAR PROVINSI RIAU Muliawandika Syahputra; Dahlan Tampubolon; Sri Endang Kornita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted in Kampar regency, Riau Province. This study aims to determine the factors that affect employment opportunities at farm subsector (broiler) in Kampar, Riau Province. In this data the population and sample are broiler breeders in Kampar Regency, Riau Province. The survey was conducted from March to April 2018 to broiler farmers in Kampar regency, using purposive sampling technique with a sample of 72 respondents. The type of data used in this study is the primary data. The method used in this research is descriptive analysis and quantitative analysis through multiple regression. From the results of research conducted, simultaneous regression test (F test) showed that all independent variables studied have significant influence on employment opportunities in Kampar regency. Partial regression test (t test) showed that DOC, feed and labor variable have positive and significant influence to job opportunity variable. The magnitude of the effect (R2 ) by these three variables together on the dependent variable is 82.4%, while the remaining 17.6% is explained by another variable that is not present in this model.Keywords : Broiler, DOC, Feed, Labor, Job Opportunities, Kampar Regency
PENGARUH ASIMETRI INFORMASI, PERENCANAAN PAJAK, KOMPENSASI MANAJEMEN, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia periode 2012-2016) Khairini, Renny; Taufik, Taufeni; Hanif, Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to know influence of asymmetry information, tax planning, management compensation, profitability and size of company to earnings management at mining company listed in Indonesia Stock Exchange (BEI) year 2012-2016. The population of this research is mining companies listed in Indonesia Stock Exchange (BEI) in 2012-2016 as many as 70 companies. The sample is chosen by purposive sampling method. Through the criteria applied, selected samples of 14 mining companies. The analytical method used is multiple linear regression analysis. The result of research shows that the variable of information asymmetry and firm size have no effect to earnings management, while variable of tax planning, management compensation, and profitability have an effect on earnings management in sample company. The result of adjusted R Square of 0.127 means that the influence of independent variables (asymmetry information, tax planning, management compensation, profitability and size of company) to the dependent variable (earnings management) is 12.7% while the remaining 87.3% is influenced by other variables not included in this study.Keywords : Earnings management, asymmetry information, tax planning, management compensation, profitability and size of company

Page 158 of 272 | Total Record : 2715

 156   157   158   159   160 

Filter by Year

2014 2026


Reset
Filter By Issues
All Issue Vol 13, No 1 (2026): Januari - Juni (2026) Vol 12, No 2 (2025): : (Juli - Desember) Vol 12, No 1 (2025): : (Januari - Juni) Vol 11, No 2 (2024): : (Juli - Desember) Vol 11, No 1 (2024): (Januari - Juni ) Vol 7, No 2 (2024): : (Juli - Desember) Vol 7, No 1 (2024): : (Januari - Juni) Vol 7, No 1 (2024): : ( Januari - Juni ) Vol 10, No 2 (2023): (Juli - Desember ) Vol 10, No 1 (2023): (Januari - Juni) Vol 9, No 2 (2022): (Juli - Desember) Vol 9, No 1 (2022): (Januari - Juni) Vol 8, No 2 (2021): (Juli - Desember) Vol 8, No 1 (2021): (Januari - Juni) Vol 7, No 2 (2020): (Juli - Desember 2020) Vol 6, No 1 (2019): (Januari - Juni 2019) Vol 1, No 1 (2018): Wisuda Februari 2018 Vol 1, No 1 (2018): Wisuda Februari 2018 Vol 4, No 2 (2017): Wisuda Oktober 2017 Vol 4, No 1 (2017): Wisuda Februari Vol 4, No 1 (2017): Wisuda Februari Vol 3, No 1 (2016): Wisuda Februari 2016 Vol 3, No 1 (2016): Wisuda Februari 2016 Vol 2, No 2 (2015): Wisuda Oktober 2015 Vol 2, No 2 (2015): Wisuda Oktober 2015 Vol 2, No 1 (2015): Wisuda Februari 2015 Vol 2, No 1 (2015): Wisuda Februari 2015 Vol 1, No 2 (2014): wisuda oktober 2014 Vol 1, No 2 (2014): wisuda oktober 2014 Vol 1, No 1 (2014): Wisuda Februari Tahun 2014 Vol 1, No 2 (2014) More Issue