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INDONESIA
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Published by Universitas Riau
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Core Subject : Economy,
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Articles 2,715 Documents
PENGARUH BUDAYA ETIS ORGANISASI, SISTEM PENGENDALIAN INTERNAL, ASIMETRI INFORMASI DAN KESESUAIAN KOMPENSASI TERHADAP KECURANGAN (Persepsi Pegawai Dinas Di Kabupaten Kepulauan Mentawai) Hidayat, Zullaika; Sari, Ria Nelly; Silfi, Alfiati
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 determine the influence of organizational ethical culture, internal control system, information asymmetry and suitability of compensation to fraud. population in this study consisted of 1857 employees, while respondents in the study consisted of 95 employees at the Department of Mentawai Islands. The sampling method used in this research is Convenience Sampling. Data collection using questionnaire. Data were analyzed using SPSS version 21. The result of research shows that there is influence between organizational ethical culture with fraud, there is influence between internal control system and fraud, there is influence between information asymmetry with fraud and there is influence between suitability of compensation with fraud. Based on the research results can be seen that a good ethical organizational culture, an effective internal control system, and appropriate compensation can reduce the fraud action on an agency and the higher level of information asymmetry that occurs in an agency will increase the fraud action on the agency.Keywords : Organizational Ethical Culture, Internal Control System, Information Asymmetry, Compensation suitability, Fraud.
STRATEGI PENGEMBANGAN USAHATANI KOPI LIBERIKA (COFFEE LIBERICA) DI DESA KADARUPAT KABUPATEN KEPULAUAN MERANTI PROVINSI RIAU Yolanda Fisca Jonna; Hendro Ekwarso; Nobel Aqualdo
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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The purpose of this study is to know, analyze and analyze the strategy of coffee farming development in order to increase production so as to increase the income of coffee farmers in Meranti Island Riau. The data used are secondary and primary data. Secondary data were obtained from the central statistical agency (BPS) of riau islands. Primary data obtained from questionnaires and interviews based on direct observation method at coffee farmers located in the village of kadarupat and using the key person in determining the sample, the sample in this study as many as 15 coffee farmers. Data analysis used in this research is descriptive by using SWOT Analysis Based on the results of SWOT analysis by combining internal factor matrix and external factors then drawing the conclusion from the diagram of strategy formation supported by SWOT matrix then Position of kadaburapat village coffee farming in SWOT position matrix is in quadrant IV (-0,27; -0,98) so that alternative development strategy recommended is defensive strategy that is by increasing farmer's capital through government support by holding capital institution and promoting extension activity needed by coffee farmer, utilizing appropriate technology for extension worker in performing its duty, government in the development of facilities and infrastructure needed by farmers in the framework of the development of farming.Keywords : coffee farming, SWOT analysis, government role
PENGARUH PENGETAHUAN AKUNTANSI, PENDIDIKAN PEMILIK, OMZET USAHA, DAN MASA MEMIMPIN PERUSAHAAN TERHADAPPENGGUNAAN INFORMASI AKUNTANSI (STUDI EMPIRIS PADA UMKM DI KABUPATEN KAMPAR) Arif Rahman; Kamaliah Kamaliah; Adhitya Adhitya
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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The purpose of this research was to identify and analyze about (1) The influence of accounting knowledge on the use of accounting information (2) The influence of owner education on the use of accounting information(3) The influence of business turnover on the use of accounting information and (4) The manager/owner’s length of time in managing on the use of accounting information. Population in this research is UMKM in Kampar district.. The method that used to the sample selection was purposive sampling method. The number of samples in this research were 117 respondents. The type of data used in this study is primary data.Data collection techniques used survey techniques by distributing questionnaires.Data analysis techniques used in this research was multiple linear regression analysis using Statistical Product and Service Solution (SPSS) version 22.0 for Windows as data processing software program.Results of hypothesis test using statistical t-test showed the significant value of accounting knowledge variable 0.000< 0.05, which means that H1accepted, the owner education variable 0.072> 0.05, which means that H2not accepted, business turnover variables 0.02< 0.05, which means the H3 accepted, and manager/owner’s length of time in managing variables 0.265 > 0.05 which means that H4not accepted.Keywords : micro small and medium enterprises, the use of accounting information , accounting knowledge, owner education, business turnover and manager/owner’s length of time in managing.
ANALISIS PENGARUH EKSPOR, INVESTASI ASING LANGSUNG DAN INVESTASI PORTOFOLIO TERHADAP NILAI TUKAR RUPIAH DI INDONESIA TAHUN 2006-2017 Rikki Manurung; Rahmat Richard; Mardiana Mardiana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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This research aims to knowing how much the effect of exports of foreign direct investment and portfolio investment to the rupiah exchange rate in Indonesia in 2006-2017. The data used in this study is the data time seris obtained from the Central Bureau of Statistics and Bank Indonesia. This research uses quantitative research methods, and analyzed using multiple linear regression analysis tools using SPSS 20 for windows computer application. In this study the independent variables are export (X1), foreign direct investment (X2) and portfolio investment (X3) and the dependent variable is the exchange rate of rupiah (Y). From the result of the research, it is found that the export variable of foreign direct investment and portfolio investment simultaneously give significant influence to the rupiah exchange rate. From the partial / individual test, it is found that foreign direct investment variable gives bigger contribution compared to export variable and portfolio investment to rupiah exchange rate.Keywords : Export, Foreign Direct Investment, Portfolio Investment, Rupiah Exchange Rate
PELAKSANAAN GOOD GOVERNANCE DALAM PENGELOLAAN KEUANGAN DESA BERDASARKAN PERATURAN MENTERI DALAM NEGERI NOMOR 113 TAHUN 2014 TENTANG PENGELOLAAN KEUANGAN DESA (Studi Kasus pada Desa Koto Kombu Kecamatan Hulu Kuantan Kabupaten Kuantan Singigi) Ridho Alfajri; Nur Azlina; Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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Village finance is a strategic thing for the village as well as for the government above the village that is the important district of village finance in affirmed by the Law of Village Number 6 Year 2014 and PERMENDAGRI No. 113 Year 2014 on Village Financial Management. In the implementation and management of Village Finance should be managed on the basis of transparent, accountable, participatory principles and carried out in an orderly and disciplined budget. This is well realized in Koto Kombu Village where village finances are formulated by the village government of BPD and the community together. This research uses qualitative research method to get facts about financial management process in Koto Kombu village. The unit of analysis in this research is Koto Kombu Village Government. Data collection techniques used are in-depth interviews, observations and documentation to complete the data in this study. Koto Kombu Village has been participative involving the chairman of BPD and the community elements in the formulation of financial plans and village development. In the implementation and administration of the Village Koto Kombu based on PERMENDAGRI No.113 of 2014 on Village Financial Management so that the flow of implementation is good. Likewise in reporting and Accountability Koto Kombu Village Government has been transparent to the community related to the realization of village finances by disseminating financial statements to the elements of society.Keywords : Accountability, Village Financial Management, Village Government
STRATEGI PENGEMBANGAN INDUSTRI KUSEN DI KECAMATAN BANGKINANG KOTA KABUPATEN KAMPAR Ecil Ully Farina; Azwar Harahap; Ufira Isbah
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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This research was conducted in sub district of bangkinang kampar district. The purpose of this research is to find out how the development of syringe industry in sub district bangkinang kampar district and to know the internal and external variables that affect the development of the framework industri in sub district bangkinang kampar district. This research uses field research techniques and questionnaires then the population is selected in this study are as many as 13 industrial units. Sample used in this research is 13 respondents and data management using SWOT method. From the result of the research shows that the framework industry in the sub district of Bangkinang Kampar district has potential to be developed. Based on matrix IFAS and EFAS known strength score and opportunity greater than the weakness and threath of the scor for strength 1,75 and probability score 1,88 while the weakness score 1,15 and the threat score is 1,04.Keywords : Industrial development, The Framework Industry, Analysis SWOT
ANALISIS PENAWARAN SOUVENIR DI KOTA PEKANBARU Sasra, Novri; Pailis, Eka Armas; Isbah, Ufira
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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This research was conducted in Pekanbaru City. Industry, trade, services, health services and other activities, where the cycle of world change recently changed a lot especially in the field of craft that very rapidly, so a good target for the sale or distribution of souvenirs and also the demand for products and other industrial services in Pekanbaru City. With the aim to know and analyze the influence of price, production cost, and profit on souvenir offer. The total population in this study is 12 ukm. The sample used in this research is 12. Using the census method, where the whole population becomes the sample. And data processing using multiple linear regression method with SPSS program. Based on the results of the test if the data using multiple linear regression can be taken several conclusions, namely: Price has a positive and significant influence on souvenir supply. Production costs have a positive and significant effect on souvenir offerings. Profits have a positive and significant effect on souvenir offerings. And price, production cost, and profit have influence together to souvenir offer in Pekanbaru City. Based on the analysis of factors affecting the supply of souvenirs, the effect of price, production cost, and profit can be given the following suggestions: a) The company needs to determine the pricing strategy, by stepping up and maintaining the quality and service for customer satisfaction. b) The Company may increase the amount of bid to raise profit by taking into account market conditions.Keywords : Price, Production Cost, Profit, and Supply.
PENGARUH LEVERAGE, KOMPENSASI RUGI FISKAL, UKURAN PERUSAHAAN, DAN KEPEMILIKAN KELUARGA TERHADAP TAX AVOIDANCE Novita Saulina Br Situmorang; Vince Ratnawati; Meilda Wiguna
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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axes are the main source of state revenues that are capable of sustaining the needs of the state. The existence of different interests between the Taxpayer and the Government, tends to make the Taxpayer seek to reduce the amount of tax payments, both legally and illegally. This is possible if there are opportunities that can be utilized both because of the weakness of tax regulations and human resources (fiscus). This study discusses the effect of leverage, fiscal loss compensation, firm size, and family ownership on tax avoidance described in the company's annual report on mining sector in the period 2014-2016. The number of samples in this study as many as 18 companies, and sampling method is purposive sampling. The data analysis technique used is multiple regression analysis using SPSS 21 software. The results of this study indicate that leverage, fiscal loss compensation, firm size, and family ownership simultaneously have a positive effect on tax avoidance with a significance of 0.000. However, partially, leverage (sig 0.218), firm size (sig 0.097), and family ownership (0.103) have no effect on tax avoidance. Meanwhile, fiscal loss compensation negatively affects tax avoidance with 0.000 significance.Keywords : leverage, fiscal loss compensation, firm size, family ownership, tax avoidance.
PENGARUH PENDIDIKAN, SKALA USAHA, PELATIHAN AKUNTANSI DAN UMUR USAHATERHADAP PENGGUNAAN INFORMASI AKUNTANSI (Studi Empiris Pada UMKM Kota Pekanbaru) Erick Aderson Pasaribu; Kamaliah Kamaliah; Adhitya Agri Putra
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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The purpose of this research was to identify and analyze about (1) The influence of owner education on the use of accounting information (2) The influence of scale business on the use of accounting information (3) The influence of accounting training on the use of accounting information and (4) The influence of age business on the use of accounting information. Population in this research is MSMES in Pekanbaru district.. The method that used to the sample selection was purposive sampling method. The number of samples in this research were 91 respondents. The type of data used in this study is primary data. Data collection techniques used survey techniques by distributing questionnaires. Data analysis techniques used in this research was multiple linear regression analysis using Statistical Product and Service Solution (SPSS) version 22.0 for Windows as data processing software program. Results of hypothesis test using statistical t-test showed the significant value of owner education variable 0.905> 0.05, which means that H1 not accepted, the scale business variable 0.000 < 0.05, which means that H2 accepted, accounting training variables 0.000 < 0.05, which means the H3 accepted, and age business variables 0.516 > 0.05 which means that H4 not accepted. The results showed owner education and age business has not effect on the use of accounting information, scale business and accounting has effect on the use of accounting information.Keywords : Owner Education, Scale Business, Accounting Training, Age Business and Accounting Information
ANALISIS STRATEGI PERKEMBANGAN TENUN MELAYU SIAK DI KABUPATEN SIAK Arista Elda Marisa; Azwar Harahap; Deny Setiawan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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This study aims to determine what factors are the strengths, weaknesses, opportunities and threats of Siak Malay Woven Fabric in Siak Regency. This research was conducted in Siak Regency of Riau Province. Siak Regency was chosen as the research location because Siak is one of the weaving industry location in Riau Province. The population in this research is Siak Woven Fabric according to Department of Industry and Trade Cooperatives in Siak Regency There are 4 units of Siak Malay Woven Fabric business active in Siak Regency. Method of data analysis using SWOT analysis. The result of the research shows that SWOT quadrant diagram is known that Siak Malay Tenun Industry is in quadrant I position, where in this position a business or industry has a strong position and a chance to develop. In this position the strength is greater than the weakness and greater opportunities of the threat so that the appropriate strategy to be applied to Siak Woven Fabric Industry is the S-O Strategy. This is a very favorable situation. The industry has opportunities and strengths so that it can take advantage of the existing opportunities strategies that must be implemented in these conditions is to support an aggressive growth policy. Strategies that can be done is to increase production, maintain the quality of weaving produced, market development and innovate weaving and increase promotion.Keywords : SWOT, Malay, Woven-Fabric, Industry, Strategy, Marketing