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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 PERENCANAAN ANGGARAN, KUALITAS SUMBER DAYA MANUSIA, DAN PENCATATAN ADMINISTRASI TERHADAP KETERLAMBATAN PENYERAPAN ANGGARAN PADA ORGANISASI PERANGKAT DAERAH DI PEMERINTAH PROVINSI RIAU Noraimah Noraimah; Restu Agusti; Supriono Supriono
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 was conducted on 37 regional organization of Riau Province. This research is included in quantitative research. The type of data used is the primary data. Sampling was done by Purposive Sampling method. This data was analyzed using multiple linear regression that was processed with the help of SPSS program. This study aims to determine the effect of Budget Planning, Human Resource Quality, and Administration Record of Delayed Budget Absorption organization of Riau Province. The main issues that will be explained by the researcher are as follows: to see how big influence between independent variable with dependent variable. The results showed that Budget Planning, Human Resources Quality, and Administration Registration have an effect on Delay of Absorption of Budget. So the conclusion of this research is all hypothesis presented acceptable.Keywords : Budget Absorption Delay, Budget Planning, Human Resource Quality, Administrative Recording
PENGARUH TRANSPARANSI, KOMPETENSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PEMERINTAH DESA DALAM PENGELOLAAN ALOKASI DANA DESA (Studi Empiris Pada Seluruh Desa Di Kecamatan Salo Kabupaten Kampar) Muhammad Rosyidi; Nur Azlina; Adhitya Agri Putra
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 Effect of transparancy on village government accountability in management of village fund. 2) Effect of competence on village government accountability in management of village fund. 3) Influence of internal control system on village government accountability in management of village fund. This study was conducted in all villages in Salo Sub-district, Kampar District, which amounted to 6 villages. Data used in this research is primary data with questionnaire as instrument. The method used in sample selection is purposive sampling. The number of samples in this study was 123 respondents. Hypothesis test used in this research is statistical t test. Data analyze technique used in this research is multiple linear analyze using Statistical product and service solution (SPSS) version 20.0. The results show that transparency, competence and internal control system have a positive effect on village government accountability in managing the village funds.Keywords : transparancy, competence, influence of internal control system, accountability
ANALISIS FAKTOR YANG MEMPENGARUHI KETERLAMBATAN PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2011-2013 Erin Juniati; Amir Hasan; AL Azhar A '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine emprical prove to influence complexcity, firm size, profitabiliy, and solvency toward audit delay. The Population of this study in the miningcompanies listed in Indonesian Stock Exchange 2011-2013 with the purposive sampling technique and total sample 38 company, with three years observasion . The methode use analysis logistic regression by Statistical Product Service Solution (SPSS) version 20 as the software for processing the data.The significant complexcity to audi delay is 0,03%, significant firm size to audit delay is 0,04%, significant profitability to audit delay is 0,3% and significant solvency to audit delay is 0,24%. The result shows that the complexcity (KOMP) and firm size(UP) significantly influence to audit delay. Profitability(ROE) and solvency(TDTA)has no significant impact onAudit delay.Keywords : Audit delay, complexcity, firm size, profitabiliy, and solvency.
PENGARUH MORALITAS APARAT, KESESUAIAN KOMPENSASI, DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Kampar) Nurmaharani Junia; M.Rasuli '; Volta Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine and analyze the effect of apparatus morality, suitability of reward, and compliance to accounting rules on the tendency of accounting fraud. The population on this research was SKPD at Kampar Regency. The sampling technique using purposive sampling method and determination of sample size in this study was calculated by the formula slovin obtained by 99 respondents. The data of this research using primary data directly through a questionnaire and analyzed using SPSS 20. The data were analyzed to test the hypothesis using simple linear regression analysis and moderated regression analysis (MRA) approach. The results of this study show that first, apparatus morality significant affect on the tendency of accounting fraud, where the significant value are 0,047<0,05. Second, the suitability of reward significant affect on the tendency of accounting fraud, where the sicnificant value are 0,034<0,05. Third, the compliance to accounting rules significant affect on the tendency of accounting fraud, where the sicnificant value are 0,33<0,05.Keywords: apparatus morality, suitability of reward, compliance to accounting rules, and tendency of accounting fraud.
PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN ASING DAN JENIS INDUSTRI TERHADAP KINERJA KEUANGAN YANG DIMEDIASI OLEH KINERJA LINGKUNGAN (STUDI EMPIRIS PADA PERUSAHAAN PESERTA PROPER YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2016) Tiurmauli, Kristine; Rokhmawat, Andewi; Fathoni, Ahmad Fauzan
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 was aims to examine the effect of firm size, foreign ownership and industry type on financial performance with environmental performance as a mediation variable. Environmental performance is measured by using the PROPER rating published by the Ministry of Environment of the Republic of Indonesia and the company's financial performance is measured by using ROA. The research method used in this research was quantitative method that aimed to examine environmental performance in mediating the effect of Company Size, Foreign Ownership and Industry Type on Financial Performance. This research used 37 companies as the sample. The sampling technique was chosen based on purposive sampling that the must be companies listed in Indonesia Stock Exchange and were rated PROPER during period 2014-2016. To analysis the data, this research used path analyze by using Statistical Package for the Social Sciences (SPSS). The result of this research showed that firm size has a positive effect on environmental performance but has no effect on financial performance. Foreign ownership has a positive effect on environmental performance and financial performance, and industry type has no effect neither on environmental performance nor financial performance. Furthermore, the environmental performance in this study is able to mediate the effect of firm size to financial performance but not to foreign ownership and industry type. In line with previous research, environmental performance has a positive effect on company performance. By performing better environmental performance, the company can improve profitability, build its image and reputation, and increase public trust and other stakeholders on the legitimacy of the company.Keywords : Environmental Performance, PROPER, Firm Size, Foreign Ownership, Industry Type and Financial Performance.
PENGARUH KOMITE AUDIT, KUALITAS AUDIT, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA PADA PERUSAHAAN INDUSTRY & CHEMICAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2014 Aryengki, Rio; Satriawan, Raja Adri; ', Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

This reserch aims to examine the influence of the audit commite, audit quality, liquidity and company size which earning quality. This study uses secondary data. Data collection technique used is documentation. Data analysis method used is classic assumption test. Sample selection technique used is purposive sampling. 31 companies listed in Indonesia stock exchange from 2011 to 2014. The analytical method is multiple linear regression using SPSS version 18. The influenced audit commite variable for the earnings quality were 0.003, audit quality for the earnings quality were 0.001, liquidity for the earnings quality were 0.000, have a significant influence on earnings quality. Meanwhile company size for the earnings quality were 0.973, the result show that company size wasn’t significant effect. The big influence of audit commite, audit quality and liquidity were 74.40%.Keywords : Audit Commite, Audit Quality, Liquidity and Company Size
PENGARUH WORD OF MOUTH, KUALITAS PRODUK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN DAN KEPUASAN KONSUMEN KARTU INTERNET IM3 DI PEKANBARU Dinda, Ulfa Dinda; Nursanti, Aida; Noviasari, Henni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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Abstract

One marketing strategy that is quite effective and widely used by entrepreneurs is marketing strategy word of mouth communication. Information gained from others for im3 internet card products becomes a considerable promotion of marketing with improved product quality as well as compatibility between product quality and the price offered. This study aims to determine the effect of word of mouth, product quality and price on purchasing decisions and consumer satisfaction IM3 internet card in Pekanbaru. Respondents of this study amounted to 115 people who use IM3 internet card in Pekanbaru. Data analysis technique used in research is path analysis (Path Analysis) by using SPSS 19. From the test results revealed that the word of mouth significant effect on purchasing decisions, product quality significant effect on purchasing decisions, Price significant effect on purchasing decisions, purchasing decisions have a significant effect on customer satisfaction, Word of mouth significant effect on customer satisfaction through purchasing decisions, Quality product significant influence to consumer satisfaction through purchasing decision, Price have a significant effect to customer satisfaction through purchasing decision. It is expected that the company can adjust the price on each product, because consumers are more concerned with the price on the purchase of the product, considering the price can also attract consumers in buying and improving product quality by providing more bonuses on the internet card so that consumers feel satisfied and returned to buy cards IM3 internet especially on a regular basis..Keywords : Word Of Mouth, Product Quality, Price, Purchase Decision And Consumer Satisfaction
PENGARUH AUDIT TENURE DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2013-2016) Daratika, Duma; Zirman, Zirman; Rusli, Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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Abstract

This research aims to determine the effect of audit tenure and size company, to the acceptance of Audit Report Lag with Public Accounting Firm’s Reputation as a moderate. The samples of this research are mining companies which listed on the Indonesia Stock Exchange (BEI) in 2013 to 2016. The population of this research are 37 companies. Based on purposive sampling method, the total of final samples are 148 samples. Analysis of data is carried out using multiple regression method wth the aid of SPPS version 17 computer program. The result of this research before moderating show that audit tenure and firm size are significant influence on audit report lag. And Public accounting firm’s reputation proved to moderate the effect of company size on audit report lag while Public accounting firm’s reputation do not give contribution to affect audit tenure to minimize audit report lag.Keywords : audit tenure, firm size, public accounting firm’s reputation, audit report lag.
PENGARUH LINGKUNGAN FISIK DAN NON FISIK TERHADAP KINERJA KARYAWAN PT. JATIM JAYA PERKASA DI KECAMATAN KUBU KABUPATEN ROKAN HILIR Adanan, Maksum; Hendriani, Susi; Daulay, Iwan Nauli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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Abstract

This research was conducted at PT. Jatim Jaya Perkasa located at Kecamatan Kubu Kabupaten Rokan Hilir. The population in this study were 70 employees and fully sampled so this is a research study census. The purpose of this study was to determine the effect of physical and non-physical environment on the performance of employees of PT. Jatim Jaya Perkasa at Kecamatan Kubu Kabupaten Rokan Hilir. Based on the results of the study indicate that Based on the results of the study indicate that 1) There are environmental influences physical and non-physical environment on the performance of employees of PT. Java Jaya Perkasa in Kubu district Rokan Hilir simultaneously. 2) There is the influence of the physical and nonphysical environment on the performance of employees of PT. Java Jaya Perkasa in Kubu district Rokan Hilir partially. Advice that can be given is to superiors PT. Jatim Jaya Perkasa at Kecamatan Kubu Kabupaten Rokan Hilir that should improve labor discipline through surveillance and attention to non-physical environment by giving attention not only limited to the employment relationship, but also build a sense of family properties to all employees, so that employees can work more diligently so as to increase the productivity of the company.Keywords: Physical Environment, Environmental Nonphysical, Performance.
PENGARUH SISTEM PENGENDALIAN INTERN, SISTEM INFORMASI AKUNTANSI, DAN KOMPETENSI PEJABAT PENATAUSAHAAN KEUANGAN TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN DAERAH (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Rokan Hilir) Putri, Adria Pratama; Taufik, Taufeni; ', Susilatri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

This study aim was finding out the effect of the internal control system, the accounting information system and the financial administration officials competence on the value of local financial reporting information at Regional Working Unit Rokan Hilir regency. The respondents were head of finance sectionand expenditure treasurer. The sample was determined by purposive sampling technique. Total of respondents in this research are 66 of respondents. The data of this research used was primary data. The method of data collection was questionnaire.  The technique of data analysis was multiregression analysis using SPSS version 20.00. The result showed that the internal control system, accounting information system, and the financial administration officialcompetence an effect on the value of local financial reporting information. The coefficient of determination showed the internal control system, accounting information system, and the financial administration official competence an effecton the value of local financial reporting information amounted to 51,8% and the remaining 48,2% an effected by other variables that’s not included in this study as the information technology, etc.Keywords: Information value, internal control, accounting information, and competence administration official

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