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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 LATAR BELAKANG ANGGOTA DEWAN DAN PENGETAHUAN DEWAN TENTANG ANGGARAN TERHADAP PENGAWASAN KEUANGAN DAERAH (APBD) DENGAN PERSONAL BACKGROUND SEBAGAI PEMODERASI (Studi Empiris Pada DPRD Kabupaten Kuantan Singingi) Riri Trycia Indra; Andreas Andreas; Alfiati Silfi
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 aimed to texaminethe Effect of The Board Knowledge About The Budget Of The Regional Financial Supervision (APBD) with The Personal Background A Moderating Variable on all members of Parliament in the area Kuansing. Using survey data from 35 questionnaires distributed, which can be processed is 33 questionnaires. Multiple linear regression analysis is used with the help of software SPSS 20.0. The result indicate that there is an effect between the board knowledge about the budget with the Regional Financial Supervision (APBD) at statistic value 0,017. Personal background use has an effect of the relationship between knowledge about the budget and the Regional Financial Supervision (APBD) at statistic value 0,016. And accountability use has an effect the relationship between knowledge about the budget and the Regional Financial Supervision (APBD) at statistic value 0,030, but not with ransparency at statistic value 0,584.Keywords : The Regional Financial Supervision (APBD), Moderate variable, and Multiple linear regression.
PENGARUH UKURAN PEMERINTAH DAERAH, TINGKAT KEKAYAAN DAERAH, TINGKAT KETERGANTUNGAN DAERAH KEPADA PEMERINTAH PUSAT DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH (Studi pada Kabupaten/Kota se-Provinsi Riau Periode 2011- 2016) Alvini, Yevi; Basri, Yesi Mutia; Hasan, Mudrika Alamsyah
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 the effect of the size of local government, the level of regional wealth, the level of regional dependence to the central government and capital expenditure on the financial performance of local governments of Regency/City in Riau Province period 2011-2016. The population used in this study is the government of Regency/City in Riau Province, amounting to 12 Regency/City. The sampling technique in this research using purposive sampling method and based on predetermined criteria obtained the sample as much 11 Regency/City. This study uses secondary data in the form of financial data from LKPD of Regency / City in Riau Province in 2011-2016 obtained from the office of BPK RI Riau Province Representative. Hypothesis testing in this study using multiple linear regression analysis with t-test and coefficient determination test processed using SPSS 21. The results of this study indicate the size of local government affect the financial performance of local governments, the level of regional wealth affect the financial performance of local governments, the level of regional dependence to the central government does not affect the financial performance of local governments, capital expenditures affect the financial performance of local governments.Keywords : Size of Local Government, Level of Regional Wealth, Level of Region Dependence to Central Government, Capital Expenditure, Financial Performance of Local Government
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI DAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI (Studi Empiris Seluruh Manajer Rumah Sakit Umum Pemerintah di Provinsi Riau) Agustia, Dwi; Azlina, Nur; Rusli, Rusli
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

The purpose of this research was to identify and analyze about (1) The effect of budgetary participation on managerial performance, (2) The effect of budgetary participation on managerial performance with organizational commitment as moderating variable, and (3) The effect of budgetary participation on managerial performance with locus of control as moderating variable. Study was conducted at government general hospital in Riau Province, which amount to 13 general hospital. The data used in this research was primary data with questionnaire as an instrument. The method that used to the sample selection was simple random sampling. The number of samples in this research were 120 respondents. Hypothesis test used in this research was statistical t-test. Data analysis techniques used in this research was multiple linear regression analysis using Statistical Product and Service Solution (SPSS) version 17.0 for Windows as data processing software program. Results of hypothesis test using statistical ttest showed the significant value of budgetary participation variable 0.000 < 0.05, which means that H1 accepted, the organizational commitment variable 0.033 < 0.05, which means that H2 accepted, and locus of control variables 0.021 < 0.05, which means the H3 accepted. The results showed budgetary participation, organizational commitment, and locus of control has effect on managerial performance.Keywords : budgetary participation, managerial performance, organizational commitment, and locus of control.
PENGARUH UKURAN PERUSAHAAN, RETURN ON ASSET, LEVERAGE, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP TARIF PAJAK EFEKTIF (Studi pada Perusahaan Perdagangan yang Terdaftar di Bursa Efek Indonesia) Tobing, Hendro; Andreas, Andreas; Volta Diyanto, Volta Diyanto
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

The purpose of this research is to test and analyze the effect between company size, return on asset, leverage, capital intensity and inventory intensity on effective tax rate.The population in this study is trading companies listed in Indonesia Stock Exchange at 2014 - 2016. Sampling was done by purposive sampling method. Based on purposive sampling method, sampling obtained by 69 companies. The data was analysed by using multiple regression analysis with SPSS version 22.0. Based on the result of test in this research, the partial regression test (t test) indicate that company size, return on asset and leverage effect on effective tax rate. While capital intensity and inventory intensity has no effect on effective tax rate. Based on total adjusted R-square result proved that variables of company size, return on asset, leverage, capital intensity, and inventory intensity on effective tax rate results of 24,5% while the rest of 75,5% were affected by other variables that were not performed in this study.Keyword : Company Size, Return On Asset, Leverage, Capital Intensity, Inventory Intensity and Effective Tax Rate.
ANALISIS PENYERAPAN TENAGA KERJA PADA SEKTOR INDUSTRI PENGOLAHAN SERTA KONTRIBUSNYA TERHADAP PRODUK DOMESTIK REGIONAL BRUTO KOTA DUMAI TAHUN 2010-2016 Sri Hartati br Barus; Lapeti Sari; Toti Indrawati
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 case is purposed on employee absorbent in manufacture industrysectors of Dumai Municipality in the other hand, this observation also analyze theamountcontribution of gross domestic regional product in Dumai Municipality. Inanalyzingpurpose , this observation used secondary data of time series from 2010 up to 2016 that resourced from BPS East Java Province. The analyze method thatused iselasticity work opportunity analyzing and methods of economic growth. Result of thereseach the elasticity method of labor absortion is inelastic absorbent, howeverthe average of employee absorbent elasticity is kind of inelastic of 0,79 %, andonly 2013-2014 years of elasticity is kind elastic of 3,80 %, while other sectors thecharacter of inelastic. The manufacture industry sector’s contribution to Dumai Municipality GDP the highest is in 2016 amounted to the lowest 53,88 %then is the year 2012 wich amounted to 49,29% and the average contribution was51,82%Keyword : Employee, manufacture industry sectors, GDP Dumai Municipality
PENGARUH LEVERAGE, UKURAN PERUSAHAAN, INVENTORY INTENSITY, CAPITAL INTENSITY RATIO, SALES GROWTH DAN KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016) Furi, Gradini Diandra; Hardi, Hardi; Rusli, Rusli
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

The purpose of this research is to examine the effectof leverage, size, inventory intensity, capital intensity ratio, sales growth, and independent commissioner on tax avoidance. The population is all manufacturing companies that listed in the Indonesia Stock Exchange Periode 2014-2016. The number of samples is 23 companies that are determined by purposive sampling method. Data analysis techniques used in this research was multiple linear regression analysis using Statistical Product and Service Solution (SPSS) version 25.0 for Windows as data processing software program. The result of this research show leverage, size, sales growth, and independent commissioner have an effect on tax avoidance, while inventory intensity and capital intensity ratio does not have an effect on tax avoidance. Based on calculation of coefficient determination (R2 ) was 0.234. Leverage, size, inventory intensity, capital intensity ratio, sales growth, and independent commissioner on tax avoidance simultaneously giving effect was 23,4%. While the remaining 76,6% is influenced by other independent variable that are nor observed in this research.Keywords : Leverage, Size, Inventory Intensity, Capital Intensity Ratio, Sales Growth, Independent Commissioner, and Tax Avoidance.
PENGARUH PROFESIONALISME, KEPUASAN KERJA, MOTIVASI, DAN LINGKUNGAN KERJA TERHADAP KINERJA PEMERIKSA PAJAK (Studi Pada Pemeriksa Pajak KPP Pratama Bangkinang, KPP Pekanbaru Senapelan, KPP Pratama Pekanbaru Tampan, dan KPP Madya Pekanbaru) Matheus, Evan; Zirman, Zirman; Safitri, Devi
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 research objective was examined the influenceof profesionalism, job satisfaction, motivation and work environment on the performanxe tax inspectors (study of tax inspectors in kpp pratama bangkinang, kpp prarama pekanbaru senapelan, kpp pratama pekanbaru tampan, kpp madya pekanbaru)The data in this study is the primary data. The population in this study were the tax auditors who worked at KPP Pratama Bangkinang, KPP Pratama Pekanbaru Senapelan, KPP Pratama Tampan, and KPP Pratama Madya Pekanbabru.The sampling method used in this study census method. The sample used in this study were60 respondents. The method of data analysis used to the test the hypotesis is multiple regression analysis using SPSS version 21.The results of this studyprofesionalism, job satisfaction, motivation and work environmentis showed influence on the tax auditors performance. The magnitude of the effect caused by Adjusted R² by three variables is 89% of the dependent variable, while the remaining 11% is influenced by other independent variabel that are not observed in this study.Keywords: Profesionalism, job satisfaction, motivation and work environment.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP ALOKASI BELANJA MODAL DENGAN LUAS WILAYAH SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kabupaten/Kota di Provinsi Sumatera Utara Tahun 2014- 2016) Lamido, Ivan; Ratnawati, Vince; Susilatri, Susilatri
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 know the influences of Local Revenue and General Allocation Funds to Capital Expenditure with area as variable moderating. The population of this study is all the city/regency in Province North Sumatera period 2014-2016. All of the population are sample. The Method of analysis uses multiple linear regression. The results of testing that has been done. Partial regression test (t test) showed that the Local Revenue has effect to capital expenditure with P<0,05 (P= 0,000). General Allocation Funds has no effect to capital expenditure with P>0,05 (P=0,448). The result of this study also show that area do not moderate the effect of local revenue and general allocation fund to capital expenditure.Keywords : local revenue, general allocation funds, capital expenditure, area
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN AKUNTANSI (STUDI PADA OPD KABUPATEN KUANTAN SINGINGI) Julian Dini Astari; Raja Adri Satriawan Surya; Rheny Afriana Hanif
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 effect of information asymmetry, rule enforcement, the effectiveness of internal control, unethical behavior, suitability of compensation , and the morality of apparatus towards the tendency of accounting fraud. The population in this study were employees in 26 organizations of Kuantan Singingi District. While the respondents consist of head of sub division of finance, Activity Technical Activity Officer (PPTK), and finance staff totaling 72 people. The method used in this study is purposive sampling. The data were analyzed using multiple regression method using SPSS version 21. The result of the research proves that (1) the information asymmetry does not influence the tendency of accounting fraud, (2) the rule enforcement influences the tendency of accounting fraud, (3) the effectiveness of internal control influence the tendency of accounting fraud, (4) unethical behavior has an effect on the tendency of accounting fraud, (5) suitability of compensation has no effect on the tendency of accounting fraud, (6) the morality of the apparatus has an effect on the tendency of accounting fraud. Based on the results of determination coefficient test or R 2 of 0.531 indicates that the tendency of accounting fraud influenced 53.1% by information asymteri, rule enforcement, effectiveness of internal control, unethical behavior, suitability of compensation, and morality of apparatus. While the remaining 46.9% influenced by other variablesKeywords : Information asymmetry, rule enforcement, the effectiveness of internal control, unethical behavior, suitability of compensation, morality of apparatus, tendency of accounting fraud
PENGARUH KUALITAS SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN, KOMITMEN ORGANISASI, PERAN INTERNAL AUDIT DAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH (Studi Empiris Pada Organisasi Perangkat Daerah Kota Dumai) Rezky Safitri; Taufeni Taufik; Volta Diyanto
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 research aims to analyze: 1) the effect of quality human resources on the quality of financial statements, 2) the effect of internal control systems on the quality of financial statements, 3) the effect of organizational commitment on the quality of financial statements, 4) the effect of the role of internal audit on the quality of financial statements, 5) the effect of regional financial management information system on the quality of financial statements. The population in this study was 30 OPD Dumai City. In this study, the sample used is the 90 respondents were selected using purposive sampling method. This study used primary data by dissemination of the questionnaires. Technical analysis for test hypothesis that used in this study are multiple linear regression analysis. The analytical tool used in this study was Stastistical Product and Service Solution (SPSS) version 20.0. The result of this research showed that : 1) quality of human resources affect on the quality of financial statements, 2) internal control system affect on the quality of financial statements, 3) organizational commitment affect on the quality of financial statements, 4) the role of internal control affect on the quality of financial statements, 5) regional financial management information system affect on the quality of financial statements.Keywords :Quality Human Resources, Internal Control Systems, Organizational Commitment, The Role of Internal Control, Regional Financial Management Information System

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