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Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Published by Universitas Riau
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Core Subject : Economy,
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Articles 2,715 Documents
PENGARUH LOAN TO DEPOSIT RATIO, NON PERFORMING LOAN, DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL TERHADAP PROFITABILITAS YANG DIMODERASI OLEH GOOD CORPORATE GOVERNANCE (STUDI KASUS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018) Putri Meidiana Shavira; halim herman Edyanus; Fitri fitri
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 was aims to examine the effect of Loan to Deposit Ratio, Non Performing Loan and Operating Cost of Operating Income on Profitability with Good Corporate Governance as a moderating variable. Loan to Deposit Ratio, Non Performing Loan and Operating Cost of Operating Income are measured by using the published companies annual report, and the company's Profitability is measured by using ROA. The research method used in this research was quantitative method that aimed to examine Good Corporate Governance in moderating the effect of Loan to Deposit Ratio, Non Performing Loan and Operating Cost of Operating Income on Profitability. This research used 29 banking companies as the sample. The sample was chosen used purposive sampling that the companies must be listed in Indonesia Stock Exchange, and publishing a complete annual report and GCG report during period 2014-2018. To analysis the data, this research used Moderated Regression Analysis by using Statistical Package for the Social Sciences (SPSS). The results of this study indicate that, Loan to Deposit Ratio and Operating Cost of Operating Income have a significant yet negative effect on Profitability. while Non Performing Loan have a non significant and negative effect on profitability. Loan to Deposit Ratio, Non Performing Loan and Operating Cost of Operating Income that moderated by Good Corporate Governance have a significant and positive effect on Profitability.Keywords : Loan to Deposit Ratio, Non Performing Loan, Operating Cost of Operating Income, Good Corporate Governance, Profitability.
PENGARUH ORIENTASI KEWIRAUSAHAAN TERHADAP KINERJA UKM INDUSTRI PENGOLAHAN KELAPA SAWIT DENGAN VARIABEL INTERVENING ORIENTASI PASAR Desmita Desmita; Ria Nelly Sari; Rita Anugerah
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
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The purpose of this study is to prove the indirect effect of entrepreneurialorientation through SMEs performance. The population of this research is using industrypalm oil of Province Riau District. Method of sampling is using Cluster Sampling. Totalsampling 163 industry palm oil who have met the criteria as respondent to this research.This research uses the questionnaries to collect the data. Analysis of the data usedStructural Equation Modeling-Partial Least Square (SEM-PLS) with the software WarpPLS 5.0. to identify independent variables that influence the dependent variable andVariance Accounted For (VAF) analysis to detect whether an indirect relationshipthrough market orientation . The findings of the research showed that mediation wassignificant in market orientation in the correlation between entrepreneurial orientationon SMEs performance.Keywords : Entrepreneurial Orientation, Market Orientation, and SMEs Performance.
ANALISIS KEPUASAN MAHASISWA PADA SEKOLAH TINGGI ILMU KESEHATAN PAYUNG NEGERI PEKANBARU Engraini, Prahmadya; Sri, Restuti; Henni, Noviasari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
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This research aims to identify the level of student satisfaction on STIKES Payung Negeri Pekanbaru. The population is the student STIKES Payung Negeri Pekanbaru. Primary data was collected by questionnaire as an instrument to prove the result of research, to analyze the data used the importance performance analysis (IPA) method with the help of SPSS. The number of samples used as the object of research was 135 student using the purposive sampling method. The results of the study show that the student expectations bigger than reality obtained directly, This is caused by the ability of the campus that does not meet all student requests. However his hopes have not been fulfilled students feel satisfied with services that have been provided by STIKES Payung Negeri Pekanbaru.Keywords: Satisfaction, Students, STIKES Payung Negeri Pekanbaru
PENGARUH LABA BERSIH, LAPORAN ARUS KAS OPERASI, DAN UKURAN PERUSAHAAN TERHADAP TINGKAT PENGEMBALIAN SAHAM Rosadi Ahmadi; Darlis Edfan; Hariadi Hariadi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
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This study aims to determine the effect of net income, operating cashflow, and firm size on the stock return of the mining sector on the Indonesia StockExchange (IDX) for the period 2013-2016. Data derived from the annual financialreports of 30 mining sector companies. Data analysis used multiple linearregression analysis which was processed using SPSS version 16 software. Theresults of the research showed that net income and operating cash flow have asignificant effect on the rate of return. This indicates that investors considerinformation on net income and operating cash flow statements disclosed in theirannual reports to make investment decisions. While company size does not have asignificant effect on stock returns. The results of the calculation of the coefficientof determination (R2) that the percentage of the effect of net income, operatingcash flow, and the size of the company on the stock returns is 18.5%. While theremaining 81.5% is influenced by other variables not included in this regressionmodel.Keywords : Net Profit, Operating Cash Flow, Company Size, and Stock ReturnRate.
PELAKSANAAN GOOD GOVERNANCE DAN PENERAPAN SISKEUDES BERDASARKAN PERATURAN MENTERI DALAM NEGERI NOMOR 20 TAHUN 2018 TENTANG PENGELOLAAN KEUANGAN DESA (Studi Kasus pada Desa di Kecamatan Bengkalis, Kabupaten Bengkalis, Provinsi Riau) Saputra Ardian; Agusti Restu; Oktari Vera
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
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Village finance is a strategic matter for the village as well as for government above the village, namely the district. The importance of village finance is emphasized by the existence of Law on Village Number 6 of 2014 and Permendagri No. 20 of 2018 concerning Village Financial Management. In the implementation and management of village finance, it must be managed based on transparent, accountable, participatory principles and carried out in an orderly and disciplined budget. This study used qualitative research methods to obtain facts about the financial management process in Senggoro, Kelapapati and Wonosari villages. The unit of analysis in this research is the Government of Senggoro Village, Kelapapati Village and Wonosari Village. The data collection techniques used were in-depth interviews, observation and documentation to complement the data in this study. Senggoro Village, Kelapapati Village and Wonosari Village have been participatory, involving the head of the BPD and community elements in the formulation of financial plans and village development. In the implementation and administration in Senggoro Village, Kelapapati Village and Wonosari Village have followed the Permendagri No. 20 of 2018 concerning Village Financial Management, so that the flow of implementation is good. Likewise, in the reporting and accountability of the Senggoro and Wonosari Village Governments, it has been transparent to the community regarding the realization of village finances by disseminating financial reports to elements of the community. Meanwhile, Kelapapati Village is considered to be lacking in socializing transparency regarding the realization of village finances. In implementing the Siskeudes application, the Government of Senggoro Village, Kelapapati Village and Wonosari Village have been maximized and greatly helped by the Siskeudes application in village financial management.Keywords: Accountability, Transparency, Participation, Siskeudes, Village Finance Management, Village Government
PENGARUH COMPANY SIZE, PROFITABILITAS, SPESIALISASI AUDITOR, REPUTASI AUDITOR DAN KOMPLEKSITAS OPERASI TERHADAP AUDIT REPORT LAG ( Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018) Aisyah Nur; Andreas Andreas; Hariyani Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
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This research was conducted with the aim of proving and analyzing the effect of Company size, Profitability, Auditor Specialization, Auditor Reputation, and Operational Complexity on Audit Report Lag. This research was conducted at all Manufacturing companies listed on the IDX for the 2016 - 2018 period. The sampling method used was purposive sampling technique, with a total sample of 111 companies. The analysis technique used is multiple regression with dummy variables using the SPSS 21 program. Based on the analysis, it is found that the complexity of the operation has a positive effect on the audit report lag, while the company size, profitability, auditor specialization, and auditor reputation have a negative effect on the audit report lag. Simultaneously, company size, profitability, auditor specialization, auditor reputation, and operation complexity have a significant effect on audit report lag.Keywords: Audit Report Lag, Company Size, Profitability, Auditor Specialization, Auditor Reputation, Operation Complexity
ENGARUH FINANCIAL STABILITY, EXTERNAL PRESSURE, FINANCIAL TARGET, NATURE OF INDUSTRY, AUDIT OPINION DAN CHANGE OF DIRECTORS TERHADAP FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD DIAMOND (Studi empiris pada seluruh Perusahaan yang terdaftar di Bursa Efek Indonesia kecuali sektor Perbankan tahun 2014-2016) Putri Vianggi Dea; Anugerah Rita; A Azhar Al
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
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This research aims to obtain empirical evidence about the effectiveness ofthe fraud diamond in detecting financial statement fraud. This research analyzesthe influence of variable pressure proxied by financial stability, external pressure,financial targets, the opportunity proxied bynature of industry, razionalizationproxied by audit opinion, and the capability to replace any directors proxiesagainst financial statements fraudulent. The sample was a total of 173 of allCompanies listed on the Indonesia Stock Exchange except the Banking sector in2014-2016. The method of determining the sample uses a purposive samplingmethod with certain criteria. Data analysis technicques in this study used multiplelinier regression and classic asumption test which include normality test,multicolonearity, heteroscedasticity, and autocorrelation. The hypothesis wastested using t – statistic and use SPSS version 17.0 as the software for processingthe data. From the test results, there are four variables of financial stability are:Financial Stability, External Pressure, Audit Opinion, and Change Of Directors.Meanwhile, Financial Target and Nature of Industry has no significant impacton financial statement fraud.Keyword : Financial Stability, External Pressure, Financial Target, Nature ofIndustry, Audit Opinion, Change Of Directors, Financial StatementFraud, Fraud Diamond
PENGARUH TOTAL QUALITY MANAGEMENT DAN KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KINERJA KARYAWAN PADA PTPN V SEI PAGAR KABUPATEN KAMPAR Akbar Ridho; Samsir Samsir; M.Marpaung Jonnes Rio
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
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This study aims to determine the effect of the influence of Total Quality Management and Transformational Leadership on Employee Performance at PTVN V SeiPagar, Kampar Regency. The population in this study is the employees of PTVN V SeiPagar Kampar Regency, data collection was carried out using a questionnaire with a sample of 103 people, using purposive sampling technique. The analysis in this study uses Multiple Linear Regression with the help of SPSS 21 program. The results showed that: 1) Total Quality Management (TQM) had a significant effect on employee performance at PT. Perkebunan Nusantara V (PTPN V) KebunSeiPagar, Kampar Regency, Riau. 2) Transformational Leadership has a significant effect on Employee Performance at PT. Perkebunan Nusantara V (PTPN V) KebunSeiPagar, Kampar Regency, Riau. For further research, work environment variables and work motivation can be added to employee performance.Keywords: Total Quality Management, Transformational Leadership, Employee Performance
PENGARUH KUALITAS PRODUK DAN DAYA TARIK IKLAN TERHADAP KEPUTUSAN PEMBELIAN DAN MINAT BELI ULANG PRODUK EYELINER MEREK MAYBELLINE DI KOTA PEKANBARU Koswita Rana; Restuti Sri; Marhadi Marhadi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
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This study aims to examine the effect of product quality and advertisingattractiveness on repurchasing interest through purchasing decisions as anintervening variable in Maybeline brand Eyeliner products in Pekanbaru City Thepopulation in this study were all customers of the Maybelline brand Eyelinerproducts in Pekanbaru and unknown in number. The sample selection usesaccidental sampling. The sample used in this study amounted to 120. The types ofdata used were primary and secondary data, while the data collection techniquesused questionnaires and library studies. Data analysis using path analysis. Theresults showed that the quality of products and the attractiveness of advertisingpartially had a significant effect on purchasing decisions, the decision had asignificant effect on repurchase interest. Product quality and ad attractivenesshave a significant effect on repurchasing interest through purchasing decisions.Keywords : product quality, ad appeal, purchasing decision, repurchase interest
PENGARUH TOTAL ASET, TINGKAT SOLVABILITAS, OPINI AUDIT, PROFITABILITAS DAN JENIS INDUSTRI TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Manufaktur dan Multifinance yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017) Nadya Arindini Pratiwi; Muhammad Rasuli; Fajar Odiatma
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
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Abstract

This research was aimed to examine the effect of total assets, solvencylevel, audit opinion, provability, and type of industry on audit delay inmanufacturing sub-sector food, beverage and textile and multifinance companieslisted on Indonesia Stock Exchange 2013-2017. The technique of sampilng usingpurposive sampling is the population used as sample in the study is the populationthat meets the criteria sample. From these criteria, we got sample of 28manucafturing and multifinance companies in Indonesia Stock Exchange 2013-2017. Hypothesis testing using multiple linear regression. However, these test arecarried out after the test meet the classical assumptions of normality,multicollinearity, heteroscedasticity, and autocorrelation test. The result of thisresearch prove that the total asset, solvency level, type of industry have significanteffect to audit delay. Provability and audit opinion has no significant effect toaudit delay. The result of determination coefficient of R2 found that 27,7% formindependent variabel in this research able to influence dependent variabel, whilethe rest 72,3% influenced by other variabel not examined in this research.Keywords : audit delay, total assets, solvency level, audit opinion, provability,and type of industry