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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
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Articles 2,715 Documents
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KARAKTERISTIK INDUSTRI KECIL MENENGAH PADA USAHA ROTI DI KOTA PEKANBARU Pandiangan Dinko; Ekwarso Hendro; isbah Ufira
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine: (1) The origin of the factors of production of the bread industry in Pekanbaru which includes capital, raw materials, and labor. (2) How to market the results of the bread industry in the city of Pekanbaru. (3) Map of the distribution of the bread industry in the city of Pekanbaru. This study uses a quantitative descriptive method with a sample of 5 bread business units in Pekanbaru. Data collection techniques using Observation, Interview and Documentation. The results showed that: (1) The origin of capital production factors came from own capital, the bread industry's raw materials came from cooperation with distributors of raw materials that exist outside the city of Pekanbaru, the workers in the Pekanbaru industry came from inside and outside the city of Pekanbaru. (2) Marketing in all bread industries in Pekanbaru is still within the scope of Riau Province. (3) Based on the map of the distribution of Small and Medium Enterprises in the bread business in the city of Pekanbaru, this bread industry is spread in 12 districts in Pekanbaru. The sub-districts with the most industrial locations are Payung Sekaki sub-districts and Senapelan subdistricts, each of which has 7 bread industry locations.Keywords: small and medium industries, bread businesses, industrial characteristics
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN DENGAN OPINI AUDIT SEBAGAI PEMODERASI (Studi empiris pada perusahaan manufaktur yang terdaftar di BEI periode 2014-2017) Lyara Yashinta; Anisma Yuneita; S Adri Satriawan R
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to prove the influence Of Profitability, Firm Size, andFirm Age on Timeliness of Financial Reporting with Audit Opinion as themoderating. The population in this study are all companies listed on the StockExchange in 2014 – 2017. Samples were companies listed on the Indonesia StockExchange (IDX), which is engaged in manufacturing. Samples taken as many as66 manufacturing companies, determined by purposive sampling method. Datawas collected using non-participant observation. Analysis technique used is theLogistic Regression Analysis by using Moderated Regression Analysis. The typeof data in this research are secondary data from the audited financial statementsof companies listed on the Indonesia Stock Exchange (IDX) in the year 2014-2017and report the performance of companies listed on the Stock Exchange . The datais sourced from www.idx.co.id. The results of this study are 1. There is effect ofprofitability on the timeliness of financial reporting in companies. 2. There arefirm size influence the timeliness of financial reporting in companie. 3. There arefirm age influence the timeliness of financial reporting in companie. 4. Auditopinion is able to moderate the influence of profitability on the timeliness offinancial reporting. 5. Audit opinion is able to moderate the influence of firm sizeon the timeliness of financial reporting. 6. Audit opinion is able to moderate theinfluence of firm age on the timeliness of financial reporting.Keywords : Profitability, Firm Size, Firm Age, Audit Opinion, Timeliness ofFinancial Reporting.
PERENCANAAN ANGGARAN, POLITIK ANGGARAN, DAN PELAKSANAAN PENGADAAN BARANG/JASA TERHADAP PENYERAPAN ANGGARAN (Studi Pada OPD Kabupaten Rokan Hilir) Murhanita Murhanita; Darlis Edfan; Anisma Yuneita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to examine and analyze the effect of budget planning, budget politics, and implementation of goods/services procurement on budget obsorption. This study used the primary data. The population in this study were the regional apparatus organization (OPD) in Rokan Hilir’s regional goverment. This study used purposive sampling method. The data that could be analyzed were 71 data. Data was collected through a questionnaire. Data were analyzed using multiple linear regression analysis with the SPSS program version 23. The result of this study showe that budget planning and implementation of goods/services procurement influence of budget absorption. While budget politics has not effect on budget absorption.Keyword: Budget Absorption, Budget Planning, Budget Politics, and Implementation of Goods/Services Procurement.
PENGARUH LOCUS OF CONTROL, GAYA KEPEMIMPINAN, KOMITMEN ORGANISASI, INDEPENDENSI, PEMAHAMAN GOOD GOVERNANCE DA PROFESIONALISME TERHADAP KINERJA AUDITOR (Studi Empiris Pada Inspektorat Provinsi Riau, Kota Pekanbaru, Kota Dumai) Muhammad Akbar S; Yuneita Anisma; Raja Adri Satriawan Surya
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of Locus Of Control, leadershipStyle, Organizational Commitment, Independence, Understanding of GoodGovernance and Professionalism on auditor performance. The population in thisstudy were auditors who worked in the Riau Provincial Inspectorate office,Pekanbaru City, Dumai city as many as 77 auditors. Research sample usingcensus method. Based on these criteria, 60 auditors were selected as samples inthis study. This study uses multiple linear regression analysis which is used to testwhether the independent variables affect the dependent variable. Data analysisfor hypothesis testing was carried out with the Social Sciences Statistical Package(SPSS) ver 23.0. The results of this study indicate that locus of control ofgovernment auditors with t-test is 2.454, t-table 2.006 is significant 0.015. Theleadership style influences the auditor's performance with t-test 3.201, t-table2.006 is significant 0.02. Organizational Commitment has an effect on auditorperformance with t-test 2,443, t-table 2,006, significant 0,023. Understanding ofGood Governance influences auditor performance with t-test 2,278, t table 2,006,significant 0,047. While Independence does not play a role on auditorperformance with t-test -1.221, t-table 2.006 is significant 0.090 andProfessionalism does not affect auditor performance by t-test 1.394, t-table 2.006,significant 0.070.Keywords : Locus Of Control, Leadership Style , Organizational Commitment,Independency, Good Govrnance Comprehension, Profesionalism,Performance of Audiotors
PEGARUH KOMPLEKSITAS OPERASI PERUSAHAAN, RAPAT KOMITE AUDIT DAN KEPEMILIKAN OPERASIONAL TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2016 – 2018) Aisyah Aisyah; Andreas Andreas; Natariasari Riska
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study is to obtain empirical evidence about the influence of the complexity of the operations of the company. The type of data used in this study is secondary data. The population includes all mining companies listed on the Indonesia Stock Exchange from 2016 to 2018 that publish financial reports that show data that supports the analysis of the factors that affect the audit report lag. The number of samples in this study were 27 companies with a purposive sampling method. Further data analysis used multiple regression analysis and hypothesis testing with a significant level α = 0.05 with the help of the SPSS application program version 25.0. The results showed that the complexity of the company's operations had a significant effect on the audit report lag with a significant value of 0.002. Audit comet meetings have a significant effect on the audit report lag with a significant value of 0.014. Meanwhile, institutional ownership does not have an effect on the audit report lag because the significant value is 0.129.Keyword: Audit report lag, complexity of company operations, committee meetings, institutional ownership
PENGARUH DIVERSIFIKASI OPERASI, LEVERAGE, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA(BEI) TAHUN 2014-2016) Hidayah Rofany; Nasir Azwir; Desmiyawati Desmiyawati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

Earnings information is part of financial statements that are used todetermine the performance and accountability of the company manager.Companies that have a high level of business complexity such as operationallydiversified companies, companies with high leverage are suspected of having theopportunity to take earnings management actions. To suppress the action ofearnings management, managerial oenership is indicated to reduce theoccurrence of earnings management and so does institutional ownership ofearnings management. This study aims to re-examine the effect to operatingdiversification, leverage, managerial ownership and institutional ownership onearnings management. The study was conducted at mining companies listed onthe Indonesia Stock Exchange in 2014-2016. The sampling. Analysis techniquewith multiple linear regression test. Based on the results of research with 33samples of observation companies, it is known that operating diversification hasno effect on earnings management, leverage does not effect earningsmanagement, managerial ownership does not effect eranings management andinstitutional ownership does not effect earnings managemen.Keyword : Earnings management, Operating Diversification, Leverage,Managerial Ownership and Institutional Ownership.
STRATEGI KEUNGGULAN BERSAING UMKM SKALA KECIL BIDANG KULINER DALAM UPAYA MENINGKATKAN USAHA DENGAN MENGGUNAKAN ANALISIS SWOT DI PEKANBARU Novriansyah Rahmat; Jushermi Jushermi; Nursanti Aida
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aim to analyze the internal and external environment and formulate alternative strategies for smal-scale SMEs in The culinary field to increase competitiveness in Pekanbaru. The research uses descriptive qualitative method supported by semi-structured interviews to obtain the data used. Respondents include lecturers of economics and lecturers in marketing management as economic experts, The Pekanbaru City Cooperative and Small Medium Enterprise Office, Pekanbaru City Culture and Tourism Office, Riau Province PLUT-KUMKM, Joint Business Groups, and 9 small-scale culinary SMEs. In determining interview informants using judgment sampling technique. In developing a strategy using SWOT Analysis. The results of this study are smallscale culinary MSMEs in Pekanbaru City are in the position of Hold and Maintain by using their strength to take advantage of opportunities, through new product development strategies, and increasing continuous advertising activities.Keyword :MSMEs, Strategy, Advantage Competitive, Matrix IE, Matrix SWOT
ANALISIS PENGARUH STOCK SPLIT TERHADAP HARGA SAHAM, VOLUME PERDAGANGAN DAN ABNORMAL RETURN PADA PERUSAHAAN BERTUMBUH DAN TIDAK BERTUMBUH Rahman Aditia; Kamaliah Kamaliah; Fito Nanda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to obtain empirical evidence and to analyze the differences in stock price, trading volume, and the abnormal return on the growth company and ungrowth company before and after the stock split announcement. This study uses 33 companies listed on the Indonesian Stock Exchange (BEI) that the stocksplit in the range of 2016-2018. Sum of 24 companies for growth sample’s companies, and 9 sample firms for ungrowth companies. Categorizing the growth and ungrowth companies using IOS (Investment Opportunity Set) proxy MVEBVE (Market to Book Value of Equity). Data collection techniques in this study is done by using purposive sampling method based on secondary data that are available in the Indonesia Stock Exchange website. The method of analysis used Wilcoxon signed rank test and Mann-Whitney test with IBM SPSS version 20 for Windows. Research shows that there are significant differences in the average stock price of ungrowth company, the average TVA on growth company, AAR on growth company and ungrowth companies before and after the stock split and the average stock price and the average TVA between the growth company and ungrowth company after the stock split. Where significant difference were not found in the average stock price of growth company, the average TVA of ungrowth companies before and after the stock split and the AAR between the growth companies and the ungrowth companies after stock plit.Keywords: stock split, stock price, TVA, AAR, growth, and ungrowth company
PENGARUH PENGALAMAN, TAAT TERHADAP STANDAR HUKUM, REPUTASI, INDEPENDENSI DAN KOMITMEN YANG KUAT TERHADAP KEPUASAN KLIEN KANTOR AKUNTAN PUBLIK (Studi Empiris pada Perusahaan Industri Keuangan Non Bank di Pekanbaru yang tercatat di Otoritas Jasa Keuangan) Sari Pebriana Riska; Rasuli M; Rofika Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study was to determine the influence of experience,observing on legal standards, reputation, independence and a strong commitmentto client satisfaction. The population in this study are company leaders andfinancial managers who work for non-bank financial industry companies inPekanbaru which are listed in the Financial Services Authority (OJK). This studyuses a survey method. The total respondents used in this study were 46respondents (57.5%). The analysis method is the Multiple Regression methodusing SPSS (Stastical Product and Service Solutions) version 22. The results ofthis study show experience, adhere to the HK standards, independence and strongcommitment affect client satisfaction. The coefficient of determination in thisstudy was 86.4%. The four independent variables together influence thedependent variable by 86.4%, while 13.6% is influenced by other obscurevariables.Keywords : Influence Of Experience, Observing On Legal Standards,Reputation, Independence, Strong Commitments And ClientSatisfaction.
ANALISIS PENGARUH KOMPENSASI DAN MOTIVASI KERJA TERHADAP DISIPLIN KERJA DAN KINERJA KARYAWAN PADA PT. SUKANDA DJAYA PEKANBARU Sesariani Novita; Marhadi Marhadi; Promalessy Rika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research was conducted at PT. Sukanda Djaya Pekanbaru. This study aims to determine how the effect of compensation and work motivation on discipline and employee performance at PT. Sukanda Djaya Pekanbaru. This research is population research. The number of samples in this study were 90 respondents. The analytical method used in this study is the path analysis method (path) using SPSS version 26. The results of this study indicate that compensation has a direct positive effect on the performance of employees of PT. Sukanda Djaya Pekanbaru. This can be seen from the path value of 0.213 which is positive. The work discipline in this research model does not mediate the relationship between compensation and the performance of employees of PT. Sukanda Djaya Pekanbaru. This is due to the value of the direct effect is greater than the indirect effect (0.213> 0.0836). Work motivation has a direct positive effect on the performance of employees of PT. Sukanda Djaya Pekanbaru. This is seen from the path value of 0.289 which is positive. Work discipline in this research model does not mediate the relationship between work motivation and the performance of employees of PT. Sukanda Djaya Pekanbaru. This is due to the value of the direct effect is greater than the indirect effect (0.289> 0.0974). Work discipline has a direct positive effect on the performance of the employees of PT. Sukanda Djaya Pekanbaru. This can be seen from the path value of 0.220 which is positive..Keywords: Compensation, Work Motivation, Work Discipline and Performance

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