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Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Published by Universitas Riau
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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Articles 2,715 Documents
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FAKTOR – FAKTOR YANG MEMPENGARUHI EKSPOR ALAS KAKI INDONESIA KE EROPA TAHUN 2005 – 2014 Dhimas Fajar Prasetyo fajar prasetyo; Syapsan Syapsan; Ando fahda aulia
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 aim to invest the factors that influence the export of Indonesian footwear to Europe useing multiple regression analysis method. This research used secondary data from Central Burea of statistic, World Bank, Bank of Indonesian. This research to know the effect of footwear price, Rupiah’s exchange rate to America’s Dollar, GDP Uni Europe, production value to footwear export Indonesian to Europe. The results of the research that are simultaneously variables of international price, the rupiah’s exchange rate to us Dollar, Gross Domestic Product (GDP) and production value significantly influence the export of footwear Indonesia to Europe from 2005 to 2014. Partially, GDP and production has a significant positive effect to footwear export to Europe, and Rupiah’s exchange rate has a significant negative effect to the above export. Another variable, international price is not significantly influence the Indonesian footwear export to Europe. The magnitude of the effect caused by four’s R2 is a compact variable to the dependent variable is 95,4 % while the remaining 4,6 % are influenced by variable other variables that are not researched in this study. Keywords : Export, International price,the rupiah’s exchange rate, Gross Domestic Product (GDP), Production value
PENGARUH KEBIJAKAN HUTANG, PROFITABILITAS, UKURAN PERUSAHAAN, DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Pertambangan dan Pertanian yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016) Agausto Saputra; Raja Adri Satriawan Surya; Rofika Rofika
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

One of the goals of the company is founded is to maximize the firm value which is reflected in the share price of the company. Some varibel that affect the firm value has been investigated by researchers before.This research aims to empirically examines and analyze the influence of the company policy which consists of debt policy, profitability, company size, and managerial ownership to firm value. The research population is all mining and agriculture companies listed in Indonesia Stock Exchange period 2013-2016. The sample of research is selected based on purposive sampling method based on some criterias. Based on the criterias obtained 17 companies selected to be sampled. While the number of observations of 68 observations. The analysis technique used multiple linear regression analysis using SPSS ver. 20 computer program. The results of this study indicate that debt policy influence to firm value with significance value 0,034 (<0,05), profitability has no effect to firm value with a significance value of 0.358 (> 0.05), company size influence to firm value with significance value 0,042 (<0,05), and managerial ownership influence to firm value with significance value 0,000 (<0,05).Keywords : Debt Policy, Profitability, Company Size, Managerial Ownership, Firm Value
PENGARUH CORPORATE GOVERNANCE, KARAKTER EKSEKUTIF, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Pada Perusahaan Pertanian dan Pertambangan yang Terdaftar di BEI Tahun 2011-2014) Khoirunnisa Alviyani; Raja Adri Satriawan Surya; Rofika &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

This study aims to examine the effect of corporate governance, excecutive characters, firm size, and leverage on the extent of tax avoidance with proxy book tax gap. The population in this study is the Registered Agriculture and Minning companies in Indonesia Stock Exchange in 2011 until 2014. The sample was determined by the purposive sampling method and obtain 12 companies. Type of data used was secondary data obtained from www.idx.co.id or corporate websites. The method of analysis used is multiple regression analysis. The results of study show that institusional ownership has significant effect on tax avoidance, where the significant value are 0,045<0,05. Quality auditte has significant effect on tax avoidance, where the significant value are 0,371>0,05. Independent commisaries has a significant effect on tax avoidance, where the significant value are 0,000<0,05. Audit commite has no significant effect on tax avoidance, where the significant value are 0,459>0,05. Exchecutive charachters has signifikan effect on tax avoidance, where the significant value are 0,010<0,05. Firm size has significant effect on tax avoidance, where the significant value are 0,000<0,05. Leverage has no significant effect on tax avoidance, where the significant value are 0,490>0,05.Keywords: corporate governance, exchecutive charachters, firm size, leverage, and tax avoidance.
PENGARUH TIME PRESSURE, RISIKO AUDIT, TURNOVER INTENTION, PROSEDUR REVIEW DAN KONTROL KUALITAS TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT ( STUDI EMPIRIS PADA AUDITOR KANTOR AKUNTAN PUBLIK DI PEKANBARU, PADANG DAN MEDAN) Handayani, Vina; ', Yusralaini; Natariasari, Riska
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

This study aimed to examine the effect of time pressure, audit risk, turnover intention, review procedure and quality control on premature signed off of audit procedure. This study was conducted at the public accounting firm in Pekanbaru, Padang and Medan. The population in this study were employed who worked in the public accounting firm in Pekanbaru, Padang and Medan (34 the public accounting firm). The sampling method used in this study is saturated sampling method. The respondent in this study is the senior auditor, junior auditor and supervisor. The sample used in this study were 102 respondents. The hypotheses then tested is multiple linear regression analysis by using SPSS version 21.0. The logistic regression show that time pressure, audit risk, turnover intention, review procedure and quality control have an effect on premature signed off of audit procedure. The magnitude of the effect (R2) t influence of time pressure, audit risk, turnover intention, review procedure and quality control on premature signed off of audit procedure was 74,5%. While the remaining 25,5% is influenced by other independent variabel that are not observed in this study.Keyword : time, turnover, procedur, quality, and audit
ANALISIS BEBAN KERJA FISIK DAN TINGKAT KELELAHAN KERJA SECARA ERGONOMIS TERHADAP KARYAWAN PT. BERKAT KARUNIA PHALA DURI Amelia Amelia; Iwan Nauli Daulay; Rio Jonnes Marpaung
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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Abstract

Construction worker is a high risk profession of work load. Work load that receive by the worker is beyond their ability so it can cause fatigue. Work load condition and fatigue is needed to know in order to be determined how to cope overload workload and how to prevent it. This research aims to determine physical workload level and ergonomic fatigue of employees in PT. Berkat Karunia Phala Duri. Physical workload measured by caloric needs and work fatigue is measured based on subjective fatigue measurements. The method of analysis used is descriptif analysis. Samples is taken by accidental sampling by using the slovin formula so that there are 50 respondents. From the result of research that has been done can be concluded that physical work load experienced by employees are in the middle category physical work load. While fatigue work experienced by employees are in the low category fatigue work.Keywords : physical work load, fatigue work, and ergonomic
PENGARUH PENGEMBANGAN KARIR, INSENTIF, LINGKUNGAN KERJA DAN MOTIVASI KERJA TERHADAP KEPUASAN KERJA DENGAN KOMITMEN SEBAGAI VARIABEL INTERVENING PADA PT. PEPUTRA MAHA JAYA PEKANBARU Syahredho Al Idrus; Marnis &#039;; Ahmad Fauzan Fathoni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

The research was conducted at PT. Peputra Maha Jaya housed in JL.Ahmad Yani / Alamuddinsyah NO. 43 Pekanbaru. The aim of this study was to analyze the effect caused by the variable developing a career, incentives, Work Environment and Work Motivation on Job Satisfaction of employees through commitment .Populasi of this study were all employees of PT. Peputra Maha Jaya with 133 respondents were selected using a sampling saturated. This data retrieval by giving questionnaires to respondents. In terms of data analysis, research using qualitative methods and quantitative methods using SPSS 21.0.Hasil this study indicate career development, incentives, work environment and work motivation having an significant positive toward direct commitment, commitment to career development and significant positive effect on job satisfaction , Incentives, work environment, work motivation is not significant positive effect on job satisfaction. Career development, incentives and motivation of environmental work has a significant positive effect on job satisfaction indirectly through commitment.Keywords: Career Development, incentives, of environmental Work, Work Motivation, Commitment, and Job Satisfaction.
PENGARUH ORIENTASI ETIKA RELATIVISME, INTENSITAS MORAL, KOMITMEN ORGANISASI, SIFAT MACHIAVELLIAN DAN TINGKAT KESERIUSAN KECURANGAN TERHADAP INTENSI UNTUK MELAKUKAN WHISTLEBLOWING INTERNAL (Studi Empiris Pada OPD Kabupaten Rokan Hilir) Arisna Rahmadani; Hardi Hardi; Meilda Wiguna
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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Abstract

This reseacrh was conducted on employees OPD Rokan Hilir. This reseacrh is the quantitative research. The type of data used in this reseacrh is the primary data. And then, in data collections sampling was conducted with a purposive sampling method with 108 employees who working in OPD Rokan Hilir as respondents. Analyzed using multiple regression with SPSS version 20. This reseacrh aimed to know the influence of the Relativism Ethical Orientation, Moral Intensity, Organizational Commitment, Machiavellian and seriousness of wrongdoing.to the Intention to carry out an Internal Whistleblowing. The main Problem that researcher descriptions are as follows: to see how many significant effect between the independent variable to the dependent variable. The result of the research showed that the Relativism Etchical Orientation have influence to the intention to carry out an Internal Whistleblowing, moral intensity have influence to the intention to carry out an Internal Whistleblowing, Organizational Commitment have influence to the intention to carry out an Internal Whistleblowing, Machiavellian have influence to the intention to carry out an Internal Whistleblowing and seriousness of wrongdoing.have influence to the intention to carry out an Internal Whistleblowing. So that all hypotheses presented in this research received.Keywords : Internal Whistleblowing, Relativism Etchical Orientation, Moral Intensity, Organizational Commitment, Machiavellian and seriousness of wrongdoing.
PENGARUH KOMPETENSI PEJABAT PENATAUSAHAAN KEUANGAN, SISTEM PENGENDALIAN INTERN PEMERINTAH PENGAWASAN KEUANGAN DAERAH TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada SKPD Kabupaten Kampar) Wahyu Maheldi; Rita Anugerah; Al Azhar L &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

Assed on the result of the local government of the financial reports fiscal year 2011 to 2013 received opinions qualified opinion. The result of the examination caused by government financial statement did not complete the value of characteristics information from the financial statement it self. data collection technique used was to use questionnaer. Data analyst methods used i thisresearch is descriptive statistics data quality testing,and testing the assumsption of classical.To test this hypothesis, the user used primary data. financial administration official competence influence .026, the system of internal control influence .032 and the control of regional finance influence 0.21 After the data was analyzed, it found that all of the factor have a significally give positve influence to the value of local government financial reporting information. It means, if finance better than before, the information and financial report which produced by the government will be official competence, the system of internal control, and the control of regional finance to make financial reporting so it has information value.Keywords: Information Value, Competence, Internal Control, And Regional Finance.
PENGARUH ETIKA UANG (MONEY ETHICS) TERHADAP KECURANGAN PAJAK (TAX EVASION) DENGAN RELIGIUSITAS, GENDER, DAN MATERIALISME SEBAGAI VARIABEL MODERASI (Studi pada WP OP yang Melakukan Kegiatan Usaha atau Pekerjaan Bebas di Pekanbaru) Hafizhah, Ihsanul; Basri, Yessi Mutia; ', Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

The objective of the study therefore is to examine the relationship between money ethics and tax evasion as well as investigating the moderating effect of religiosity (intrinsic and extrinsic), gender, and materialism on the relationship . The population in this study is individual taxpayer that conducting business or employment free in Pekanbaru. Data this study uses primary data directly through a questionnaire. The data were analyzed to test the hypothesis using a simple linear regression analysis and Moderated Regression Analysis (MRA). Results from this study indicate that the first, the money ethics was related to tax evasion with t count 3,260,<t table 2,002 and significant 0,002>0,05. Second, intrinsic religiosity was moderate the relationship between money ethics and tax evasion with t count (-2,379),<t table (-2,003) and significant 0,021>0,05. Third, extrinsic religiosity was not moderate the relationship between money ethics and tax evasion. Fourth gender was moderate the relationship between money ethics and tax evasion with t count (-2,758),<t table (-2,003) and significant 0,008>0,05, the fifth materialism was moderate the relationship between money ethics and tax evasion with t count 8,010,<t table 2,003 and significant 0,000>0,05.Keywords: Tax Evasion, Money Ethics, Religiosity, Gender,and Materialism
PENGARUH PENERAPAN TOTAL QUALITY MANAGEMENT TERHADAP KEPUASAN KERJA KARYAWAN Ade Muhammad Zikril Hakim; Samsir Samsir; Anggia Paramitha
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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This study aims to determine the effect of applying Total Quality Management application on PT. Tirta Guna Abadi Padang of employees Job Satisfaction. The population in this study includes all employees at PT. Tirta Guna Abadi Padang, totaling 31 people. Primary data was collected by questionnaire as an instrument to prove the result of the research. to the hypothesis in this study is tested using multiple regression analysis with the help of SPSS (Statistical Prorgam For Social Sciences). The sampling technique is a census method (31 employees at PT Tirta Guna Abadi Padang). The results showed that: 1) there is a positive and significant effect of recognition and appreciation of employee work satisfaction PT. Tirta Guna Abadi Padang, 2) there is a positive and significant influence of teamwork on employee work satisfaction of PT. Tirta Guna Abadi Padang, 3) there is a positive and significant influence of organizational culture on employee work satisfaction of PT. Tirta Guna Abadi Padang.Keywords : Recognition and Awards, Teamwork, Organizational Culture, Employee Satisfaction

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