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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
PENGENDALIAN PERSEDIAAN BAHAN BAKUDENGAN MENGGUNAKAN ACTIVITY BASED COSTING (ABC) ANALISIS PADA PT BESMINDO ANDALAS SEMESTA syafri roni; Samsir '; Iwan Nauli Daulay
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

Inventory is one of the most expensive and important asset to a company both service companies and trading companies. Companies must focus on controlling inventory because the inventory is one part that absorbs the greatest investment. The purpose of this study is to determine control of raw materials by using ABC analysis on PT Besmindo Andalas Semesta. Using the Pareto principle, “the critical few and the trivial many”. The idea is to focus on inventory control to inventory items high value to low-value inventory.This study indicates that inventories are classified in category A have a percentage amount of inventory by 8.3% with the percentage value of 42.42%, category B have a total percentage of inventories amounted to 32.94% with the percentage value of 31.88%, category C has a number inventory percentage of 59.83% with a percentage value of 24.64%. So it can be concluded that the raw of materials in category A has a small amount with the absorption of large capital therefore the raw of materials in the development of category A should get more attention and kept well in comparison to the raw of material categories B and C.Keyword: Inventory Control, ABC Analisys
EFEKTIVITAS DAN EFISIENSI DESIGN LAYOUT PADA KANTOR POLISI RESORT KOTA (POLRESTA) PEKANBARU Indra Rochmadi Suhartono; Samsir Samsir; Iwan Nauli Daulay
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
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Abstract

This research is aimed to measure the employees’ working efficiency on the side of employees’ activities in a month. It is done by analyzing the first office layout and designing the alternative one for office of pekanbaru capital police. The analysis testing here is using descriptive and historical analysis. Furthermore, the first layout of the office has several weaknesses especially on the employees’ office room arrangement which is not well-arranged. This problem leads to the inefficiency and ineffectiveness of the office working system. Moreover, the distance between one room and another is also another problem. It also causes the employees not to work cooperatively and freely. This problem positively causes the room look not good and not interesting. After redesigning the room by having several alternative layouts, it can be concluded that one of the designs (the third design) has given a significant change of the look of the first office layout that leads to the efficiency and effectiveness of the employees’ activities which is decreasing to 9,545km in a month.Keywords : optimization, layout, efficiency, existing
PENGARUH UKURAN PEMERINTAH DAERAH, PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH, KOMPLEKSITAS DAERAH, DAN BELANJA MODAL TERHADAPKELEMAHAN PENGENDALIAN INTERNAL PEMERINTAH DAERAH (Studi Empiris Pada Kabupaten Dan Kota Di Provinsi Sumatera Utara Periode 2012-2015) Lenni Mustika Sari; Desmiyawati Desmiyawati; Susilatri Susilatri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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Abstract

This study aims to examine the influence of Local Government Size, Economic Growth, Region Own Source Revenue, Regional Complexity and Capital Expenditure On The Internal Control Weakness Of Regional Government. The population in this study are 33 regencies and cities of North Sumatera Province. This research uses secondary data in the form of BPK audit report, Population, PDRB Report, Realization Report of APBD, and data of sub-district. The examination has been done by using SPSS software 17.0 versions i.e. the examination of coefficient determination test, classic assumption test and multiple regressions analysis. The result of coefficient determination test shows that the contribution of all independent variables to dependent variable are 7.8% and the remaining 92.2% are influenced by other variables. The result of t test shows that local government size has no significant effect on the On The Internal Control Weakness Of Regional Government 0.411 > 0.05. Economic growth has no significant effect On The Internal Control Weakness Of Regional Government 0.806 > 0.05. Local Revenue has a significant positive effect On The Internal Control Weakness Of Regional Government 0.045 < 0.05. The Regional Complexity has no significant effect On The Internal Control Weakness Of Regional Government of 0.877 > 0.05. Capital Expenditure has a significant negative effect On The Internal Control Weakness Of Regional Government 0.040 < 0.05.Keywords : Local Government Size, Economic Growth, Region Own Source Revenue, Regional Complexity, and Capital Expenditure.
PENGARUH STRES KERJA, KEPUASAN TINGKAT GAJI DAN KEPEMIMPINAN TERHADAP TURNOVER INTENTIONS STAFF AUDITOR DI KANTOR AKUNTAN PUBLIK (STUDI PADA KAP DI JAKARTA DAN BANDUNG) Tesha Jovi Amany; Azwir Nasir; Rahmiati Idrus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

This research aims to investigate the effect of job stress, salaries satisfaction and leadership upon the turnover intentions to auditor who work at Jakarta and Bandung accounting firm.The data was collected by distributing questionnaires to 130 respondents, 124 were returned and 120 questionnaires used for the analysis.respondents who fill out the questionnaires. The data analysis was done by using multiple regression. T test result on job stress is 5.816, with a significance value of 0,000 it means there were positive effect and significant influence on turnover intention. T test result for salaries satisfaction is3.230, with a significance value of 0,002 it means there were positive effect and significant influence on turnover intention. T test result for leadership is-4.162, with a significance value of 0,000 it means there were negative effect and significant influence on turnover intention.Keywords: Job Stress, Salaries Satisfaction, Leadership and Turnover Intentions.
PENGARUH TEKANAN EKSTERNAL, KETIDAKPASTIAN LINGKUNGAN, KOMITMEN ORGANISASI DAN TINGKAT PENGUNGKAPAN LAPORAN KEUANGANTERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN (Studi Empiris Pada SKPD Kabupaten Kampar) Abang Reza Yunaz; Raja Adri Satriawan Surya; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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The research purpose is to analyzing the effect of external pressure, environment uncertainty, organization commitment and the range of explanation finance report toward implementation of the transparency of financial report in SKPD Kampar district. The analytical method that used is multiple regression t-test to see the impact of each independent variable toward dependent variable. This research uses primary data by distributing questionnaires to 93 sample from echelon 2 and 3 at SKPD Kampar district government. Based on analysis result, it is known that the independent variable that have effect toward implementation of the transparency of financial report is external pressure, environment uncertainty, and the range of explanation finance report. As for the other variable is organization commitment proven has no effect on implementation of the transparency of financial report. The coefficient determination of this research is 13.7%, while 86.3% explained by other variables that not included in this research model.Keywords : transparency, finance, pressure, uncertainty and commitment
IMPLEMENTASI TQM MELALUI EMPOWERMENT DAN ORGANIZATIONAL COMMITMENT DALAM MENINGKATKAN SEMANGAT KERJA KARYAWAN PADA PT. ADEI PLANTATION & INDUSTRY Dosmaria Bunga Valensia Hutajulu; Samsir Samsir; Anggia Paramitha
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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Abstract

Total Quality Management is a systematic management approach oriented by organization, costumer and market through combination of practical factfinding and problem solving to create significant improvements in quality, productivity and others. Two of Total Quality Management’s Principles are Empowerment and Organizational Commitment. This study aims to determine the implementation of Total Quality Management (TQM) through Empowerment and Organizational Commitment either simultaneously and partially to spirit work at PT. Adei Plantation & Industry, PMKS-Mandau Duri, Bengkalis District. Population in this study is all employees of factory that work in PT. Adei Plantation & Industry and sample are 52 employees. The research method is to use quantitative descriptive method and multiple linear regression with SPSS version 21.The study results simultaneously (Test F), indicate that all independent variables studied have a significant influence on total quality management spirit work. The influence level of each independent variable to dependent variable can be known by partial test, with R2 value 55,8%. Therefore, Empowerment variable (X1) has significant effect on spirit work (Y) and also Organizational Commitment (X2) and spirit work (Y).Keywords : empowerment, organizational commitment, spirit work
PENGARUH KEJELASAN SASARAN ANGGARAN, AKUNTABILITAS PUBLIK, DAN SISTEM PELAPORAN TERHADAP KINERJA MANAJERIAL (Studi Empiris Pada SKPD Kabupaten Rokan Hulu) Efrizar, Rona; ', Hardi; Wiguna, Meilda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to determine the effect of the Budget Targets Clarity Managerial Performance, Public Accountability on Managerial Performance and Reporting System on Managerial Performance. This study was a quantitative research. The sample is determined by using purposive sampling and sampling for each SKPD using the proportional method. The sample in this study was 81. Data were analyzed using multiple regression with SPSS version 20. The results showed that the Budget Targets Clarity positive effect on Managerial Performance, Public Accountability positive effect on Managerial Performance and Reporting System positive effect on Managerial Performance. The results of this study indicate that the first, related to the Budget Goal Clarity Managerial Performance with t count 3,177> 1,991 and 0,002 significant <0.05. Second, the Public Accountability for Managerial Performance with t count 3.585> 1.991 and 0.001 significant <0.05. Third, the Reporting System for Managerial Performance with t count 2,547> 1,991 and 0,013 significant <0.05. Determination coefficient (Adj-R2) This means that 56.8%. And then 43.2% had an impact by other variables.Keywords : managerial performance, clarity of budget objective, public accountability, and systems reporting
PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS MELALUI MODERATING STRUKTUR MODAL pada Perusahaan Food and Beverages yang terdaftar di BEI periode 2010-2013 Mirza, Refi; ', Zulbahridar; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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This study aims to determine the effect of Managerial Ownership Structure on profitability, the effect size of the Company to Profitability and through moderating capital structure of the two independent variables on profitability indirectly. The samples determined by purposive sampling method in order to obtain a sample of 15 food and beverage companies in the Indonesia Stock Exchange. The data were analyzed using Multiple Linier Regression , Classical Assumption Test and Test of Hypothesis. Partial test results can be concluded that the Managerial Ownership structure has an influence on profitability. It can be seen the value of 2,601 t and p value (sign) 0.012, < 0,05 so H1 accepted. After moderated capital structure obtained by value t count equal to 3,827 and p value (sign) 0.000 < 0.05 so that H2 is accepted. Variable Size concluded the company has no influence on profitability after visits t 0.809 and p value (sign) 0.442> 0.05, including after by moderating capital structure, H3 and H4 is rejected. And Capital Structure has an influence on the profitability of which 2,085 t and p value (sign) 0.042 < 0.05 so H5 accepted.Keywords: Manajerial Ownership Structure, Company Size, Capital Structure and Return On Assets.
PENGARUH PRAKTIK TOTAL QUALITY MANAGEMENT TERHADAP KINERJA USAHA DAN DAYA SAING SEBAGAI VARIABEL MEDIASI PADA USAHA KECIL DAN MENENGAH DI KOTA DUMAI Minci, Veronika Yurike; Samsir, Samsir; Paramitha, Anggia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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Business performance can be improved by implementating Total Quality Management. Total Quality Management plays a very important role in increasing the strength of the business competitiveness. Good business performance will be able to compete with other businesses in improving the quality of the product. This research aims to determine the effects of Total Quality Management practice to business performance and competitiveness as a mediation variable at small and medium business in Dumai City. Population of this research is small and medium business that produces a typical souvenirs of Riau in Dumai City, totaling 68 bussiness.The sampling technique using census method. Hypothesis testing in this research is using Structural Equation Modeling (SEM) with SmartPLS. The result showed that Total Quality Management practice have positive and significant effect on competitiveness and business performance. Competitiveness have positive and significant effect on business performance and Total Quality Management practice have positive and significant effect on business performance by competitiveness as a mediation variable. Competitiveness in this research is a partial mediation variable.Keywords : Total Quality Management Practice, Business Performance, Competitiveness.
PENGARUH KOMPENSASI DAN LINGKUNGAN KERJA TERHADAP DISIPLIN KERJA KARYAWAN PADA PT. ALTRAK 1978 CABANG PEKANBARU Hanifah, Nurul; ', Taufiqurrahman; Noviasari, Henni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to determine how the effect of compensation and work environment on discipline of employees at PT. Altrak 1978 Branch Pekanbaru. As for the population in this study were employees of PT. Altrak 1978 Branch Pekanbaru 2015 as many as 87 people. Meanwhile, all the population are the respondent of this research, so the method is cencus. Analysis of the data using quantitative analysis tools that multiple linear regression with SPSS version 18.00. From the testing that has been done, simultaneous test (F-test) showed that compensation and work environment simultaneously have significant effect on the discipline of employees, while the partial test (t-test) showed that compensation and work environment partially significant effect on work discipline employee. Companies should pay more attention to discipline the employee to work with the maximum as leaders must have the courage to act decisively to apply penalties to subordinates who violate the rules. If there are employees who do not comply with work rules, the company reserves the right to give strict punishment for those employees. Sanctions here could be a suspension or dismissal of employees when the employee is no longer care for work discipline and reprimand from the boss.Keyword : Compensation, Work Environment and Discipline.