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Kota pekanbaru,
Riau
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 ASET PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN, BEBAN PAJAK KINI, PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2017) Inten, Nestiti Gemi; Vince, Ratnawati; Susilatri, Susilatri
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 was aimed to investigate the effect of deferred tax asset,deferred tax expense, current tax expense, and tax planning on earningsmanagement. The population of this study are manufacture companies listed onthe Indonesia Stock Exchange, from 2014 to 2017. The samples of this study areall companies were selected by purposive sampling method. This study usedlogistic regression analysis to test whether the independent variables affect thedependent variable. The results showed that deferred tax asset and current taxexpense respectively had a significant effect on earnings management inmanufacturing companies during the period 2014 to 2017, while deferred taxexpense and tax planning did not affect the earnings management. Value ofNagelkerke R Square is 0.337, which means that the variability of the dependentvariable can be explained by the independent variable as 33,7%, while theremaining variables 66,3% are explained variability of other variables outsidethis model study.Keywords : Deferred Tax Asset, Deferred Tax Expense, Current Tax Expense,Tax Planning, Earnings Management.
ANALISIS SEKTOR EKONOMI BASIS DAN PERANANNYA TERHADAP KETIMPANGAN PENDAPATAN ANTAR KABUPATEN/KOTA DI PROVINSI RIAU TAHUN 2010 – 2017 Ridho, Muhammad Habib; Hamidi, Wahyu; Taryono, Taryono
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 analyze the basic economic sector and its role inincome inequality between districts / cities in Riau Province. Then the secondarydata used in this study for the period 2010 to 2017 sourced from BPS in RiauProvince and analyzed by Location Quotient (LQ) and Wiliamson Index Sectoral.The results showed that based on LQ Analysis with the Income approach ofdistricts / cities in Riau Province had 3 basic economic sectors, namely theAgriculture, Forestry, and Fisheries Sector, the Processing Industry Sector andthe Services Sector. Then based on LQ Analysis with the labor approach ofdistricts / cities in Riau Province only have 1 economic sector base, namely theAgriculture, Forestry and Fisheries Sector. Furthermore, the base sector that hasavarage sectoral income inequality with a low category is the Agriculture Sector(0.25) and the Services Sector (0.26), and the average sectoral income inequalitywith the medium category is the Processing Industry Sector (0, 47).Keywords: Base Economic Sector, Location Quotient, InequalitySectoralRevenue, Sectoral Wiliams Index
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRODUKSI INDUSTRI BUBUK KOPI DI KOTA PEKANBARU Gultom Valentin; Harahap Azwar; Mardiana Mardiana
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 in Pekanbaru City. The purpose of this study was to determine the factors that influence production in the coffee powder industry in Pekanbaru City. The data used in this study are secondary data and primary data. The analytical method used in this research is quantitative descriptive through the analysis method of Cobb Douglas Production Function with the tool hitng using the SPSS application version 23.0. The variables used are capital, raw materials, and labor in the coffee powder industry in Pekanbaru City. The results of this study indicate that the variables of capital, raw materials, and labor simultaneously together have a significant effect on coffee powder production in Pekanbaru City. Partial regression test (t test) showed that the capital variable with the value of t hitug (2.30)> t table (2.069) with a significant value (0.030) <(0.05), raw material variable with the value of t arithmetic (18,934)> t table (2,069) with significant (0,000) <(0,05) and labor variable with t value (1,431) (0.05) meaning variable capital, and materials standard, positive and significant effect while the labor variable has a positive and not significant effect on the production of the coffee powder industry in Pekanbaru City. Based on the calculation of the coefficient of determination (R2) in proleh of 0.969. This means that 96.9% of the size of coffee powder production in Pekanbaru City is influenced by three independent variables, namely capital, raw materials, and labor. While the remaining 3.1% is influenced by other variables not discussed in this study.Keywords : Coffee Powder Production, Capital, Raw Materials, Labor, CobbDouglas, Spss Version 23.0
FAKTOR-FAKTOR NON KEUANGAN YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN (Studi pada Perusahaan Sektor Jasa yang Tercatat di Bursa Efek Indonesia Tahun 2014-2017) Rosiana Fitri; Anisma Yuneita; Putra Agri Adhitya
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 research aiming for analyze about effects of audit delay, debt default, audittenure, prior opinion, auditor switching, auditor's reputation, and disclosure on goingconcern audit opinion. Sample on this research is 100 financial reports from servicecompanies listed in Indonesia Stock Exchange period years 2014-2017. Sample takenusing purposive sampling method. Testing hypothesis processed with logistic regressionon Statistical Product and Service Solution (SPSS) version 23. The results indicate that:(1) audit delay is not affect going concern audit opinion with significance value 0,957 (2)debt default is significantly affect going concern audit opinion with significance value0,003 (3) audit tenure is not affect going concern audit opinion with significance value0,656 (4) prior opinions is significantly affect going concern audit opinion withsignificance value 0,000 (5) auditor switching significantly affect going concern auditopinion with significance value 0,038 (6) auditor’s reputation is not affect going concernaudit opinion with significance value 0,857 and (7) disclosure is not affect going concernaudit opinion with significance value 0.567.Keywords : going concern, audit delay, debt default, audit tenure, prior opinion,switching auditors, auditor’s reputation, and disclosure
ANALISIS STRUKTUR DAN KINERJA INDUSTRI FURNITUR KAYU DI KOTA PEKANBARU Perdana Boys Andre; Iyan Yani Rita; Setiawan Deny
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 analyze the market structure and market performance of the wood furniture industry. Sampling using the entire population of wood furniture industry with the census method of 15 respondents. The data analysis used is descriptive and quantitative analysis through the structural-behaviorperformance theoretical approach. The result: The market structure of the wood furniture industry in Pekanbaru City is an oligopoly market with the highest market share of 17.94% and the lowest market share of 3.53%. The entire wood furniture industry in Pekanbaru City has a balance in the performance of the wood furniture industry with an average of 55.87%. The highest PCM with a value of 77.5% and the lowest PCM with a value of 20%.Keywords: Small industry, Structure and Performance
ANALISIS PERMINTAAN SIMPANAN WADI’AH YAD AD DHAMANAH DI BANK SYARIAH MANDIRI DI KOTA PEKANBARU Fahmi Reza Fikri; Mayes Anthoni
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 determine the profit sharing system, savings interest rates, location or number of Islamic bank outlets, and the level of income determine the demand to open deposits yad ad dhamanah at Bank Syariah Mandiri in Pekanbaru City. This study uses the theory of Kasri and Kassim (2009) which explains that the factors affecting demand for savings in Indonesia are 1) the level of profit sharing, 2) the number of Islamic bank outlets and 3) the level of income. The data collection method uses the survey method by using secondary data obtained from the questionnaire. Researchers determined the sample in this study is 100 Bank Syariah Mandiri customers in the city of Pekanbaru. The variables used are profit sharing system, location, income level, and demand. Revenue sharing system known to an average of 3.88 respondents' answers are in the criteria agreed. Location variables are known to an average of 3.75 respondents' answers are in the agreed criteria. Variable income level is known to an average of 3.85 respondents' answers which are in the agreed criteria. The results showed that the revenue sharing system, location and level of income affect the demand for deposits. The request to open a yad ad dhamanah wadi'ah deposit at Bank Syariah Mandiri in Pekanbaru city because the revenue sharing aspect is one of the highest aspects.Keywords: Profit sharing system, savings interest rates, location or number of Islamic bank outlets, income level, demand.
ANALISIS FAKTOR PENYEBAB KREDIT MACET PADA USAHA EKONOMI DESA SIMPAN PINJAM (UED-SP) DI KECAMATAN RAMBAH SAMO KABUPATEN ROKAN HULU Ardiansyah Hari; Azlina Nur; 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

This research aims to test the influences: Character, Economic condition, capacity,Collateral, Time period against non-performing loans to Village’s Save and LendEconomics Businesses (UED-SP) at Rambah Samo Sub-district, Rokan Hulu Regency.The sample in this research totalled 100 Respondents. Method of determination of thesample using the method of accidental sampling. Technique of data analysis in this studyusing multiple linear regression, t-Test and test the assumptions of normality tests includeclassic, multikolonearitas, heteroskedastisitas and autocorrelation data managementusing program SPSS version 25.0 softwere. From the test results prove 1). Character(X1) significant effect partially to the non-performing loans (Y). 2). Economic Condition(X2) significant effect partially to the non-performing loans (Y). 3). Capacity (X3)significant effect partially to the non-performing loans (Y). 4). Collateral (x4) but notsignificant effect partially to the non-performing loans (Y). 5). Time Period (X5)significant effect partially to the non-performing loans (Y).Keywords : Non-Performing Loan, Character, Economic condition, capacity, Collateral,Time period.
PENGARUH KOMITMEN ORGANISASI, KEPUASAN KERJA DAN KEPRIBADIAN TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR PADA KARYAWAN PT. TALENGGAK JAYA FARM PAYAKUMBUH Septini Atik; Machasin Machasin; Nuryanti Nuryanti
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 the effect of organizational commitment and job satisfaction on organizational citizenship behavior on employees of PT. Talenggak Jaya Farm in Payakumbuh, West Sumatra province. The population and sample in this study include all employees at Farm, amounting to 60 people. Primary data were collected by questionnaire as an instrument to prove the results of the study, to test the hypothesis in this study was to use multiple linear regression analysis with the help of SPSS program. The sampling technique that I use is the census technique in which the entire population is sampled in this study. Based on the testing that has been done, the partial regression test (t) shows that all the independent variables studied: organizational commitment, job satisfaction and personality have a significant effect on organizational citizenship behavior. Meanwhile, the simultaneous regression test (F) shows that the three independent variables simultaneously affect the dependent variable with (R2) 64.7%, the rest is influenced by other variables outside of this study.Keywords: Organizational commitment, job satisfaction, personality, OCB
ANALISIS YANG MEMENGARUHI IMPOR JAGUNG DI INDONESIA TAHUN 2000-2019 Maulana Risal Naufal; Mardiana Mardiana; Darmayuda Darmayuda
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 analyze and determine the effect of the Indonesia's Gross Domestic Product and real exchange rate on corn imports in Indonesia in 2000-2019. The variables observed in this study are the volume of corn imports as the dependent variable, then the Indonesia's Gross Domestic Product and real exchange rate as an independent variable. This study uses secondary data in the form of time series in annual form from 2000-2019 obtained through the publication of the Central Statistics Agency, Bank Indonesia, and World Bank. The model uses time series data which is calculated by the multiple regression method using Eviews application version 10. The results of this study indicate that simultaneously the Indonesia's Gross Domestic Product and real exchange rate significantly influence corn imports in Indonesia in 2000-2019. Partially, the Indonesia's Gross Domestic Product have a significant positive effect on corn imports in Indonesia in 2000-2019, while real exchange rate variable has a negative and significant effect on corn imports.Keywords: Imports, Gross Domestic Product, Real Rupiah Exchange Rate against US Dollar
PENGARUH RASIO KEUANGAN DAERAH, DANA ALOKASI UMUM (DAU) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP ALOKASI BELANJA MODAL (Studi Empiris pada Kabupaten/Kota Provinsi Riau Tahun 2013-2017) Zetty Iqmi; Nasrizal Nasrizal; Hariadi Hariadi
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 research was examined the influence of Local Government Financial Ratio,General Allocation Funds And Regency Own Revenue to Capital Expenditure AtKabupaten/Kota On Riau Province At Years 2013-2017. The population in this study areall Kabupaten/Kota at Riau Province. This research is included in quantitative research.The type of data used in this study is secondary data from Laporan Rencana Anggaran(LRA) of the aforementioned Kabupaten/Kota on Riau Province and data derived fromthe Dirjen Perimbangan Keuangan Pemerintah Daerah website www.djpk.depkeu.go.id,sampling is done by the method of purposive sampling is the technique of sampling withcertain considerations. The total sample in this study are 11 Kabupaten/Kota. These datawere analyzed using multiple regression analysis with SPSS Version 17. The results ofthis study showed that Local Government Financial Ratio affects Capital Expenditurewith significant value 0,006, so the conclusion Hypothesis 1 accepted, General AllocationFunds affects Capital Expenditure with significant value 0,015, so the conclusionHypothesis 2 accepted and Regency Own Revenue affects Capital Expenditure withsignificant value 0,000, so the conclusion Hypothesis 3 accepted.Keywords : Capital Expenditure, Local Government Financial Ratio, GeneralAllocation Funds, Regency Own Revenue

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