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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 MORALITAS INDIVIDU, PENEGAKAN HUKUM, KEADILAN DISTRIBUTIF, KEADILAN PROSEDURAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN PERILAKU TIDAK ETIS SEBAGAI VARIABEL INTERVENING (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Kampar ) Diyah Fitri Yulianti; Emrinaldi Nur DP; Rofika '
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

The tendency of accounting fraud has grown in many countries, including in Indonesia. The purpose of this study is to analyze the direct effect of individual morality, law enforcement, distributive justice and procedural justice to tendency of accounting fraud and indirect effect of individual morality, law enforcement, distributive justice and procedural justice to tendency of accounting fraud with unethical behavior as intervening variable. Samples in this study are 18 departements in Kampar with 64 respondents. The data were analyzed by using PLS analysis technique (Partial Least Square). The result shows that individual morality and distributive justice have direct influence toward tendency of accounting fraud. But, law enforcement and procedural justice do not have influence toward tendency of accounting fraud. The result for indirect effect show that law enforcement, distributive justice and procedural justice have significant influence to tendency of accounting fraud through unethical behavior. But, individual morality does not have significant influence to tendency of accounting fraud through unethical behavior.Keywords: tendency of accounting fraud, unethical behavior and PLS (Partial Least Square)
ANALISIS ERGONOMI BEBAN KERJA FISIK TERHADAP STRES DAN KINERJA KARYAWAN PT. RIFANSI DWI PUTRA DURI Yeni Yeni; Iwan Nauli Daulay; Anggia Paramitha
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

Companies that have competent employees strongly support the success of the company, where the company can compete with other companies. The performance of the company depends on the good and bad performance of employees, to see the performance of employees one of them by looking at the physical workload felt by employees during work that impact stress and make employee performance is not in accordance with the expected company. This study aims to determine the effect of physical workload on job stress and employee performance at PT. Rifansi Dwi Putra Duri. The population in this study covers all employees at PT. Rifansi Dwi Putra Duri which amounts to 120 people. The sampling technique chosen in this research is using census method, to test the hypothesis in this research is to use path analysis (path analysis) with the help of SPSS program. The results showed that: There is a negative influence and significant physical workload on the performance of employees of PT. Rifansi Dwi Putra Duri. There is a negative influence and significant job stress on the performance of employees of PT. Rifansi Dwi Putra Duri. There is a positive and significant influence between the physical workload on employee work stress PT. Rifansi Dwi Putra Duri. There is a significant indirect influence between the physical workload on performance through employee work stress PT. Rifansi Dwi Putra Duri.Keywords : Physical Workload, Job Stress, Employee Performance
PENGARUH KOMPETENSI APARAT PENGELOLA DANA DESA, KOMITMEN ORGANISASI PEMERINTAH DESA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DI KABUPATEN 50 KOTA (Studi Empiris Pada Kecamatan Harau, Kecamatan Pangkalan Koto Baru, Dan Kecamatan Kapur IX) Aulia, Putri; Agusti, Restu; Julita, Julita
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 accountability of village fund management has become a demand for local government. The existence of this demand results from the implementation of Law No. 6 of 2014 on the Village. The management of village funds in City 50 Regency is still far from the expectations. Problems emerging from the accountability of village fund management are related to the competence of village fund management officers, the commitment of village government organizations, utilization of information technology and community participation. This research aims to know and analyze the influence of competence of village fund management officer, commitment of village government organization, utilization of information technology and public participation to accountability of village fund management in City 50 Regency. This is a quantitative research study and data were collected by surveys or questionnaires. Population and sample are village fund management officers in City 50 Regency with 96 respondents. The hypothesis was tested by multiple linear regression analysis with SPSS application. The findings show that: (1). The competence of village fund management officers has a positive and significant impact on the accountability of village fund management; (2). The commitment of village government organizations has a positive and significant impact on the accountability of village fund management; (3). utilization of information technology has a positive and significant impact on the accountability of village fund management; (4) Community participation has a positive and significant impact on the accountability of village fund management. The coefficient of determination 0,866. This shows that the influence of independent variables namely: the JOM FEB, Volume 1, Edisi 1 (Januari – Juni 2018) 2 competence of the village fund management officer, the commitment of the village government organization, utilization of information technology and the participation of the society, towards the dependent variable (the accountability of village fund management) explained by the equation model in this research is 86,6%. While the rest 13,4% is explained by other factors which are not included in this model. The implications of this study are to encourage the accountability of village fund management through the increased competence of village fund management officers, village government organizational commitment, and community participation.Keywords : Competence of village fund management officers, Commitment of village government organization, Utilization of information technology, Community participation, accountability of village fund management.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, KEBIJAKAN DIVIDEN, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2013) Pratama, Muhammad Yogi; Hasan, Amir; Diyanto, Volta
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 research aims to analyze and gets empirical prove of size of company, leverage, dividend policy, institutional ownership and managerial ownership on earnings management. The population in this research were manufacturing sector companies listed on the Indonesian Stock Exchange (IDX) year period from 2010 to 2013. Purposive sampling method is used to determine the sample, while the data processing methods used are multiple regression analysis by using SPSS version 17.0 as the software for processing data. With the sampling method, it is found samples as many as 80 companies that were used in this study. The results prove that size of company, dividend policy, institutional ownership, managerial ownership has no signicant effect on earnings management, this is indicated from its significance value more than 0.05. While leverage has a significant effect on earnings management significantly by 0.005.Keywords: Eearnings management, size of company, leverage, dividend policy and good corporate governance
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH KABUPATEN SIAK DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris pada Satuan Kerja Perangkat Daerah Kabupaten Siak) Zein, Muhammad; Basri, Yessy Mutia; ', Supriono
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

The aim of this study was to test the effect of budget participation and budget goal clarity on the performance of government officials, organizational commitment as moderating variables. The population in this study was the entire leadership of SKPD Siak, head of the financial and Planning section. The sampling technique used was purposive sampling, with a total sample of 93 respondents. This research was conducted using questionnaires and multiple linear regression analysis was used to analyze the data with SPSS version 20.0. The statistical results showed that budget participation and budget goal clarity affects on performance of government officials with the adjust R square of 41,5%. Organizational commitment variable affecting the relationship between budgetary participation and budget goal clarity on the performance of government officials with the adjust R square of 47,3%.Keywords : participation, budget, performance, government and, commitment.
PENGARUH PENGETAHUAN ANGGOTA DEWAN TENTANG ANGGARAN, POLITICAL BACKGROUND TERHADAP PENGAWASAN KEUANGAN DAERAH (APBD) DENGAN PARTISIPASI MASYARAKAT DAN TRANSPARANSI KEBIJAKAN PUBLIK SEBAGAI VARIABEL MODERATING (Studi Empiris DPRD Kota se Provinsi Sumatera Barat) Maisyarah, Maisyarah; Emrinaldi, Emrinaldi; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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This research aims to know about (1) the influence of board member's knowledge about budget to financial supervision daearah (APBD) (2) Influence of political background to financial supervision daearah (APBD) (3) Influence of community participation can moderate relationship between board member's knowledge about budget with local financial oversight (APBD). (4) The effect of public policy transparency may moderate the relationship between board council members' knowledge of budgets and the supervision of Regional Finance (APBD). This research uses purposive sampling method to get the sample for this research. . The population in this study is all member of DPRD cities in West Sumatra, the cities is Payakumbuh, Bukittinggi, Padang Panjang, Pariaman, Padang, Solok, and Sawahlunto. The sample used is 50 respondents. The technique of data gathering is by spreading the questionnaire. For analysis the hypothesis of these variable is using SmartPLS. The results show that (1) the relationship of Board Member’s Knowledge about the budget, with the supervision of local finance (APBD) in statistical value 4,790 and 2,580 (2) community participation is able to moderate the relationship between the board members' knowledge of the budget and the regional financial contro in statistical value 4,015 (3) transparency can not moderate the knowledge relation in statistical value 1,481 (4) political background has a negative relationship to local financial control (APBD) in statistical value 6,574 and 3,032.Keywords : Board Member’s Knowledge About Budget, Political Background, Regional Financial Supervision (APBD) , Participation Of Community, Public Policy Transparency
ANALISIS PENGARUH KELAYAKAN PENILAIAN KREDIT (ANALISIS 5C) TERHADAP RESIKO KREDIT MIKRO (Studi Empiris pada Seluruh Bank Konvensional yang Terdapat di Kota Pekanbaru) Sri Rahmi Utami; Taufeni Taufik; Yuneita Anisma
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 research is to investigate the influence of credit ratings feasibility analysis (5C analysis) on the risk of micro credit. The population in this research is all credit analysts of all conventional banks in Pekanbaru city. Sample of this research is all population that is all credit analysts of all conventional banks in Pekanbaru city which amounts to 47 people. Data collection techniques used by distributing questionnaires. Data analysis method used in this research is multiple regression with SPSS version 17. The results of this research indicates that the characters significantly affect the risk of micro-credit with 2.342 t-test, t-table 2.020 and 0.024 significant value. Significant capacity with micro-credit risk, with 4.953 t-test, t-table 2.020 and 0.000 significant value. Collateral significantly affect the risk of micro-credit, with 3.427 t-test, t-table 2.020 and significant value of 0.001. Capital does not significantly influence the risk of micro-credit, with 1.039 t-test, t-table 2.020 and 0.305 significant value. Condition of economy does not significantly influence the risk of micro-credit, with 1.336 t-test, t-table 2.020 and 0.189 significant value. The value of Adjusted R Square of 0.885. This means that 88.5% micro-credit risk variable can be explained by the character, capacity, collateral, capital, and condition of economy. While the remaining 11.5% is explained by other variables outside of this research.Keywords : Credit ratings, 5C analysis and the risk of micro credit
PENGARUH PARTNERSHIP TERHADAP KEUNGGULAN BERSAING PADA PT. SERVITAMA INTERNUSA Ainul Fuadi; Iwan Nauli Daulay; Prima Andreas Siregar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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The study aims to determine the effect of internal partnership and external partnership on competitive advantage at PT. Servitama Internusa. The population in this study covers all employees of PT. Servitama Internusa as well as consumers and suppliers who cooperate with the company. The type of data used in this study is the primary data sourced from the results of questionnaires and secondary data sourced from books, reports, and journals as instruments to prove the results of research, and to test the hypothesis in this study is to use multiple linear regression analysis with the help of the program SPSS. The result of research shows that: 1) there is positive and significant influence of internal partnership to competitive advantage. 2) there is a positive and significant influence of external partnership on competitive advantage. 3) Internal partnership and External partnership simultaneously have a significant positive effect on competitive advantage at PT. Servitama Internusa.Keywords : Internal partnership and External partnership and Competitive Advantage.
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI, KOMPETENSI APARATUR PEMERINTAH DAERAH, SISTEM PELAPORAN, DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Empiris pada Satuan Kerja Perangkat Dae Imam Wahid; Azwir Nasir; Supriono '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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This study aimed to determine the effect of budget goal clarity, accounting control, local government official competence, reporting system, and obedience to the laws and regulations on the performance accountability of government institution in Agam district. The population in this study is 27 government agencies. The sample use were are 51 respondents. The type of data used is primary data by using questionnaire. The analysis tool is using multiple regression with software SPSS version 21. The result show that: 1) budget goal clarity has significant effect on the performance accountability of government institution, 2) accounting control has not significant effect on the performance accountability of government institution, 3) local government official competence has significant effect on the performance accountability of government institution, 4) reporting system has significant effect on the performance accountability of government institution, and 5) obedience to the laws and regulation has significant effect on the performance accountability of government institution. All of the independent variables are influence the dependent variables as much as 52,1%, while 47,9% is influenced by other unclear variables.Keywords: budget goal clarity, accounting control, local government official competence, reporting system, and obedience
PENGARUH TINGKAT SUKU BUNGA BANK INDONESIA (BI RATE) DAN HARGA MINYAK DUNIA TERHADAP INFLASI DI INDONESIA Agnes Theresia Dabukke; Yusni Maulida; Toti Indrawati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aimed to analyze the effect of the interest rate of Bank Indonesia (BI Rate) and world oil prices on inflation in Indonesia during the period 2001-2015. The scope of this study conducted in Indonesia by year study period from 2001 to 2015. The data used in this research is quantitative data in the form of numbers.This study uses secondary data obtained from Bank Indonesia, the Central Bureau of Statistics and the International Energy Administration website. Data collection techniques used in this research is time series data in Indonesia. The study used multiple linear regression analysis with Ordinary Least Square method (OLS) with SPSS version 21.0. The results showed that simultaneous test (F test) showed that all independent variables were studied together have a significant effect on the dependent variable. In partial test (t test) showed variable Interest Rate Bank Indonesia (BI Rate) positive and significant effect on Inflation in Indonesia and World Oil Prices variable positive and significant effect on Inflation in Indonesia. The magnitude of the effect that (R2) by these three variables together against the dependent variable was 70.4%, while the remaining 29.6% is influenced by other variables not examined in this study.Keywords : BI Rate, World Oil and Inflation

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