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Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Published by Universitas Riau
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Core Subject : Economy,
Economics, Econometrics & Finance
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Articles 2,715 Documents
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PROSPEK PENGEMBANGAN INDUSTRI BAHAN GALIAN GOLONGAN C (PASIR DAN BATU KERIKIL) DI KABUPATEN KAMPAR (Studi Kasus Desa Pulau Permai Kecamatan Tambang) Davitra Hamid; Jahrizal '; Rahmat Richard
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

In districts Tambang, the village of PulauPermai is an area that is located in the district of Kampar region traversed the river Kampar. Residents take advantage of potential economic resources contained in the river and create jobs. Types of non-farm jobs that are often encountered in the mining districts are berburuh, including construction workers, miners excavated material class c, brick industrial workers and agricultural laborers.Mineral mining group C has a strategic role and function in regional economic development activities. In addition to having access to important for the sustainability of the industrial sector manukfaktur and construction, mining activity is at least one access can be a livelihood for the people who low income. The purpose of this study was to determine the development prospects of industrial minerals C sand-gravel in the village of PulauPermai Kampar District Kampar Regency. The data were analyzed qualitatively and quantitatively. Qualitative data analysis was conductedto determine the characteristics of the minerals industry C. Quantitative data was conducted to determine the state of financial companies such as Net B / C Ratio, NPV, and IRR. From the results of the aspects examined in this study that is based on market and marketing aspects, technical aspects and financial aspects Enterprises Quarrying C Mining sand and stone in the village of PulauPermai Kampar District Kampar Regency viable, while based on management aspects,legal aspects, and aspects the environment is not considered feasible.Keywords: Prospect, Excavated and Materials Industry Group C.
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING (Studi Pada Perusahaan Sektor Manufaktur Di Bursa Efek Indonesia) Zulvina, Desi; Kirmizi, Kirmizi; Paulus, Sem
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to determine the influence of managerial ownership, institutional ownership, and foreign ownership on firm value with the corporate social responsibility disclosure as an intervening variable. The study was conducted on issuers manufacturing in Indonesia Stock Exchange-listed in 2012- 2014. The sample is determined by purposive sampling method. Manufacturing of all issuers listed, which obtained 36 samples. Analysis technique use multiple regressions with two steps using by SPSS version 17. The results showed that: ownership structure has an affect on the corporate social responsibility disclosure simultaneously; managerial ownership has not affect on CSR disclosure partially; institutional ownership has no effect on CSR disclosure partially; foreign ownership has no effect on CSR disclosure partially; ownership structure and corporate social responsibility disclosures have affect on firm value simultaneously; managerial ownership has affect on firm value partially; institutional ownership has no effect on firm value partially; foreign ownership has an affect on firm value partially; and the CSR disclosure has no affect on firm value partially.Keywords : Managerial Ownership, Institutional Ownership, Foreign Ownership, Disclosure of Corporate Social Responsibility, Firm Value (Tobin's Q)
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015) Yuni Mayasari Girsang; Desmiyawati Desmiyawati; Mudrika Mudrika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study uses secondary data (secondary data), ie data from audited financial statements and audited annual reports. This study aims to determine the effect of corporate governance and profitability mechanisms on the timeliness of financial reporting. The population in this study are all companies listed on the Indonesia Stock Exchange in 2013 as many as 486 companies. Sampling in this research using purposive sampling method, that is sample selected from population with predefined criteria. Data analysis method used in this research is logistic regression model.The results of this study show the effect on the timeliness of financial reporting. Independent Commissioner affects the timeliness of corporate financial reporting. Managerial ownership does not affect the timeliness of corporate financial reporting. Institutional ownership affects the timeliness of corporate financial reporting. The audit committee has no effect on the timeliness of corporate financial reporting. Audit quality affects the timeliness of corporate financial reporting. Profitability affects the timeliness of corporate financial reporting. The result of determination coefficient test (R2) is 0,536 and it can be illustrated that 53,6% variable of timeliness of financial reporting can be explained by variable consisting of corporate governance and profitability mechanism, while 46,4% is explained by other variable.Keywords : Corporate Governance Mechanism, Profitability and Timeliness of Financial Reportin
PENGARUH SISTEM AKUNTANSI PEMERINTAH DAERAH, PENGENDALIAN AKUNTANSI, KETAATAN PADA PERATURAN PERUNDANGAN DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (AKIP) (Studi Empiris Pada OPD Kabupaten Rokan Hilir) Chaira Astami Putri Br.Butar-Butar; Yesi Mutia Basri; Al Azhar A
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 the application of local government accounting systems, accounting controls, compliance with legislation on the performance of government accountability rokan downstream. The population in this research is 28 units of Rokan Hilir work. Samples taken as many as 127 respondents. The type of data used is primary data with data collection method using questionnaire. Data analysis method used in this research is multiple regression. The result of the research shows that the independent variable in this research is the accounting system of local government partially have influence of significance to accountability of government institution performance, partial accounting control also have influence of significance to accountant performance of government institution, obedience to regulation and reporting system by partial have influence significance to the performance accountability of government agenciesKeywords : Local Government Accounting System, Accounting Controls, Obedience to Laws Regulation Against Accountability and Reporting Systems of Government Institutions.
PENGARUH KECERDASAN SPIRITUAL, KINERJA PELAYANAN PERPAJAKAN, KETEGASAN SANKSI PERPAJAKAN DAN PENYELEWENGAN PAJAK TERHADAP MOTIVASI WAJIB PAJAK DALAM MEMENUHI KEWAJIBAN PERPAJAKAN (Studi Empiris Pada Wajib Pajak Orang Pribadi Di KPP Pratama Pekanbaru Tampa Devi Andriyani; Zirman '; Sem Paulus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

The purpose of this research is to analyze the influence of the spiritual quotient, tax services performance, firmness tax penalties, and tax fraud towards the motivation tax from payers in fulfilling tax obligatory at tax office of Pratama Tampan Pekanbaru. The data in this study is the primary data. The population in this study were the tax obligatory personality with criteria less pay that registered in the tax office of Pratama Tampan Pekanbaru. The sampling method used in this study saturated purposive sampling method. Data collected from 100 respondents people become tax obligatory personality less pay. The method of data analysis used to the test the hypotesis is multiple regression analysis by using SPSS 20 version. The results of this research showed that spiritual quotient variable, tax services performance, firmness tax penalties, and tax fraud towards individually influence significant towards the motivation tax from payers in fulfilling tax obligatory at tax office of Pratama Tampan Pekanbaru. Simultaneously, independent variabel’s influence towards the motivation tax from payers in fulfilling tax obligatory as a dependent variabel’s. The magnitude of the effect caused by Adjusted R² by four variables is 39% of the dependent variable, while the remaining 61% is influenced by other independent variabel that are not observed in this study.Keywords : Spiritual quotient, tax services performance, firmness tax penalties, tax fraud, and tax payers motivation.
PENGARUH KEJELASAN SASARAN ANGGARAN, KETIDAKPASTIAN LINGKUNGAN DAN PENGENDALIAN AKUNTANSI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN KINERJA MANAJERIAL SEBAGAI VARIABEL MODERASI (Studi Empirit Pada SKPD Kota pekanbaru) Hirdri Azelya Lestari Sembiring; Vince Ratnawati; Rusli Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

The purpose of this study was to examine the effect of budget objective clarity, environmental uncertainly, and accounting controls on goverment performance accountability. We also examine the effect of managerial performance as moderating variable. All of the population as the sample and we found amounted 92 respondens. Data analysis technique used is multiple regression analysis were processed with SPSS. The result of this study show that budget objective clarity and accounting controls has positive significant effect on performance accountability, while environmental uncertainly has negative significant effect on performance accountability. Personal managerial performance moderates the relationship between budget objective clarity and accounting controls on performance accountability. Otherwise, personal managerial performance does not moderate the relationship between environmental uncertainly on performance accountability.Keywords : budget, environmental, controls, managerial, and accountability
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS (studi empiris pada KPP Pratama Pekanbaru Tampan) Weni Khastuti; Enni Savitri; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

The purpose of this study was to examines the influence paying tax awareness, knowledge and understanding of tax regulation, a good perception of the effectiveness of the taxation system, the quality of tax services on the willingness to pay taxes of an personal taxpayer who performs work free. Sampling techniques in the study was probability sampling. To better represent the researchers took a sample of 78 respondents with Slovin formula calculations. This study uses quantitative methods, where the data obtained from distributing questionnaires to the taxpayer who performs registered in KPP Pratama Tampan, Pekanbaru. Test statistic used is multiple linear regression test, and data obtained were processed using SPSS 20.0. Statistical software. Based on the results of research that conducted, found the coefficient of determination (Adj. R²) of 0.581. That means 58,1% of the willingness to pay taxes influenced by paying tax awareness, knowledge and understanding of tax regulation, a good perception of the effectiveness of the taxation system,the quality of tax services. The independent variable in this study paying tax awareness, knowledge and understanding of tax regulation,the quality of tax serviceshad a significant influence on the willingness to pay taxes. Then independent variable a good perception of the effectiveness of the taxation system doesn't influence on the willingness to pay taxes of an personal taxpayer who performs work free.Keywords: Willingness, awareness, knowledge, perception and quality
PENGARUH LIKUIDITAS DAN LEVERAGE TERHADAP PROBABILITAS FINANCIAL DISTRESS DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN NON EUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2016 Faiza Sakinah; Haryetti Haryetti; Ahmad Fauzan Fathoni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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Abstract

This research is motivated by a number of companies that are experiencing financial distress which is marked by the delisted of the company from Indonesian Stock Exchange. This study aims to analyze the effect of liquidity and leverage to financial distress moderated by good corporate governance. The population in this study is non-financial companies listed in Indonesian Stock Exchange in 2014-2016 periods. The research samples are 262 companies which have been selected by using purposive sampling method. In this study used logistic regression model and descriptive statistics for the analysis of the data with the help of the program Eviews 10.0. The results shows that liquidity have a positive and not significant effect on financial distress. While on leverage and good corporate governance had a negative and significant effect on financial distress. Good corporate governance are able moderated the influence of leverage and financial distress. But, Good corporate governance is not able moderated influence between liquidity and financial distress.Keywords : financial distress, liquidity, leverage, and good corporate governance
PENGARUH BOOK-TAX DIFFERENCES, VOLATILITAS ARUS KAS, VOLATILITAS PENJUALAN, BESARAN AKRUAL, DAN TINGKAT UTANG TERHADAP PERSISTENSI LABA (Studi Empiris pada Perusahaan Aneka Industri yang terdaftar di BEI tahun 2010-2014) Anita Rahmadhani; Zulbahridar '; Hariadi '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

This research is aimed to examine and find out evidence of the influence of (1) book-tax differences,(2) cash flow volatility, (3) sales volatility, (4) magnitude of accrual, and (5) leverage on earnings persistence. Samples used in this research are various industries company listed in the Indonesia Stock Exchange (BEI) during period 2010-2014. Total samples are 32 companies. The data are collected using purposive sampling method, the analysis of this research employs multiple regression. Result show the permanen differences in book-tax differences not have significant effect on earnings persistence with significant 0,180, and the temporer differences in book-tax differences with significant 0,009, cash flow volatility with significant 0,036 , sales volatility with significant 0,025, magnitude of accrual with significant 0,034, and leverage with significant 0,000 have effect on earnings persistence.Keyword: book-tax differences, volatility, and earning persistence.
PENGARUH KEPEMIMPINAN DAN PENGALAMAN KERJA TERHADAP MOTIVASI KERJA DAN PRODUKTIVITAS KERJA KARYAWAN PT. PERKEBUNAN NUSANTARA V PABRIK KELAPA SAWIT (PKS) KEBUN TERANTAM Lia Winda Sari Lubis; Susi Hendriani; Taufiqurrahman Taufiqurrahman
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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Abstract

This research was conducted at PT. Perkebunan Nusantara V Palm Oil Factory Kebun Terantam. The purpose of this study is to determine the effect of leadership variables and work experience on work motivation and employee productivity at PT. Perkebunan Nusantara V Palm Oil Factory Kebun Terantam. The study population was 185 people and the research sample was taken using random sampling. Determination of sample in this research done by using slovin formula, hence obtained amount of sampel counted 65 people.The research variables used were leadership, work experience of independent variable and work motivation, work productivity as dependent variable. Data analysis method used is descriptive analysis and multiple regression analysis of two stages by using program SPSS 22 for windows.The results of this study concluded that in the first stage of leadership variables and work experience partially or simultaneously have a significant effect on work motivation as well as in the second stage of work motivation has a significant effect on work productivity. The result of calculation of coefficient of determination (R2 ) of first stage is equal to 0,569 which mean, leadership variable and work experience can explain work motivation variable equal to 56,9%, while the rest equal to 43,1% influenced by other variable not examined in this research . And the second determination coefficient (R2 ) is 0,579 which means, work motivation variable can explain work productivity variable equal to 5,79%, while the rest equal to 42,1% influenced by other variables not examined in this research.Key Words : Leadership, Work Experience, Work Motivation, and Work Productivity

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