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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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ANALISIS KELAYAKAN USAHA INDUSTRI RUMAH TANGGA KERIPIK SINGKONG MENTAH DI KECAMATAN TENAYAN RAYA KOTA PEKANBARU Rahmawati Nunik; Pailis Armas Eka; Isyandi B H
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 feasibility of the home industry of raw cassava chips in Tenayan Raya District, Pekanbaru City. The population and sample in this study was the home industry of raw cassava chips in Tenayan Raya Subdistrict, amounting to 10 businesses. The data used in this study are primary and secondary data. Data collection techniques through interview methods and recording methods. The data analysis method uses descriptive analysis covering market aspects and technical and technological aspects, socioeconomic aspects, aspects of human resources, while quantitative analysis is performed to analyze financial aspects such as Net Present Value (NPV), Benefit Cost Ratio (B / C Ratio) , Net Benefit Cost Ratio (Net B / C Ratio), and Break Event Point (BEP) The results of this study indicate that the home industry of raw cassava chips in the Tenayan Raya District, Pekanbaru City is worth working on. This can be seen from the results of financial analysis which shows the average NPV value of Rp. 41,612,964,991> 0, the average B / C Ratio is 1.49> 1, the average Net B / C Ratio is 4.25, and the production BEP analysis reaches 748.47kg, 760.10kg, respectively 547.59kg, 691.71kg, 321.85kg, 566.38kg, 513.17kg, 443.01kg, 358.91kg, and 456, 06kg with the selling price per kilogram of Rp.12,000 respectivelyKeywords: Cassava Chips, Home Industry, and Feasibility
PENGARUH ETIKA, KOMITMEN ORGANISASI DAN PENEKANAN ANGGARAN TERHADAP BUDGETARY SLACK (Studi Pada OPD Kota Pekanbaru) Putri Dwi Tifanny; Darlis Edfan; Kennedy Kennedy
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 examine (1) the effect of ethic on budgetary slack. (2) the effect of organizational commitment on budgetary slack. (3) the influence of budget emphasis on budgetary slack on the organization of the city apparatus in Pekanbaru. The research method used is a quantitative research method with primary data obtained from questionnaire data measured using a Likert scale. The population in this study were employees of all OPD cities in Pekanbaru. A sample of 120 respondents. The respondent is a budget management apparatus, namely the head of the regional apparatus organization as the user of the budget, the head of the finance, and the sub of programming at each regional apparatus organization as many as 43 regional apparatus organizations in the city of Pekanbaru. Data collection was carried out through a survey using a questionnaire that was distributed to respondents. This research uses multiple linear analysis method with SPSS version 22. The results of this study showed that : 1)Ethic had affect on budgetary slack, 2)Organizational Commitment had no affect on budgetary slack, and 3)Budget Emphasis had effect on budgetary slack in Pekanbaru City Organizations (OPD).Keywords: Ethic, Organizational Commitment, Budget Emphasis, Budgetary Slack
PENGARUH AUDIT TENUR, UKURAN KAP DAN UMUR LISTING, TERHADAP AUDIT REPORT LAG DENGAN SEPSIALISASI INDUSTRI AUDITO SEBAGAI MODERASI (Studi Empiris pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017) Putri, Tri i Aulia; Anisma, Yuneita; Zarefar, Arumega
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 audit tenure, KAP size andlisting age to the audit report lag with auditor industry specialization as amoderate. The sample of this research at manufacturing companies that listed inthe Indonesian Stock Exchange (IDX) period 2015 to 2017. The sample of thisresearch is 195 financial statements from 65 nabufacturing companies. Samplesare used by purposive sampling method. Data analysis used multiple linearregression and moderated regression analysis method (MRA). Result of the testshowed that audit tenure, KAP size and lsting age an effect on audit report lag.This research find evidence that has interaction between KAP size with auditorindustry sepecialization an effect on audit report lag. The interaction betweenaudit tenure and listing age with auditor industry specialization had no effect onaudit report lag.Keywords : Audit Tenure, KAP Size, Listing Age, Audit Report Lag, AuditorIndustry Specialization
PENGARUH PERENCANAAN ANGGARAN, PENCATATAN ADMINISTRASI, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENYERAPAN ANGGARAN (STUDI PADA OPD PROVINSI RIAU) Putra Bayu Farhan; Kennedy Kennedy; Zarefar Arumega
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 financial realization number and physical of the Riau Regional Budget are still low because the absorption capacity has only reached 68.2% and physically 75% of the target that should have been achieved at least 90%. Several different variables have been tested by several previous researchers associated with budget absorption. The purpose of this study was to test the correlation of 3 (three) independent variables, namely variable x (budget planning, administrative records and human resource competence) with 1 (one) dependent variable, namely variable y (budget absorption) in OPD Riau Province using 3 (three) hypotheses. The method used in this study is a survey method with the respondent is the head of the department / agency, treasurer of expenditure and head of department in OPD Riau Province. The survey was conducted for 52 (fiftytwo) days with a participation rate of 82.72%. The data were processed and analyzed using SPSS version 25. The data were analyzed to test the hypothesis using multiple linear regression analysis. The results of this study indicate that budget planning, administrative records, and human resource competence affect budget absorption.Keywords: Budget Planning, Administrative Records, Competency Of Human Resources, Budget Absorption.
PENGARUH BYSTANDER, REPORTING CHANNEL ADMINISTRATION, PERCEIVED PERSONAL RESPONSIBILLITY DAN PERCEIVED SERIOUSNESS TERHADAP WHISTLEBLOWING INTENTION (Studi Empiris pada Perusahaan Perbankan yang berada di kota Pekanbaru) Azka Amila; Surya Adri Satriawan Raja; Zarefar Arumega
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 studied examines the effect of bystander, reporting channeladministration, perceived personal responsibillity and perceived seriousness onwhistleblowing intention. The sample of this study is 28 of banking companies thatlisted in Bursa Efek Indonesia (BEI) which branch in the city of Pekanbaru. This researchappromited quantitative. Analytical techniques used to perform the hypothesis testing ispurposive sampling. Data are analyzed using multiple regression method with usingSPSS (Statistical Product and Service Solution) 17 version. The results showedvariable bystander not affected whistleblowing intention with significant value0,106 so the conclution H1 accepted. Reporting channel administration positiveaffected whistleblowing intention with significant 0,003 so the conclution H2accepted. Perceived personal responsibillity not affected whistleblowing intentionwith significant 0,656 so the conclution H3 accepted. Perceived seriousnessnegative affected whistleblowing intention with significance value of 0.013 and H4accepted. The results of this study support previous research conducted by Gao, etal (2014) and Ayers (2005).Keyword: Bystander, Reporting Channel Administration, Perceived PersonalResponsibillity, Perceived Seriousness and WhistleblowingIntention.
PENGARUH LINGKUNGAN KERJA NON FISIK, DISIPLIN KERJA DAN PENGAWASAN TERHADAP KEPUASAN KERJA DAN KINERJA KARYAWAN LAPANGAN PADA PT. BUMI SAWIT PERKASA KAB. KAMPAR Sri, Hartina; Marzolina, Marzolina; Ahmad, Rifqi
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 non-physical work environment, work discipline and supervision on job satisfaction and employee performance. Locations in research at PT. Bumi Sawit Perkasa in the Kampar Regency area to be precise in Danau Lancang Village, Tapung Hulu District. The sample in this study amounted to 115 people using the saturated sample method. Because at the time of distributing the questionnaire, out of 115 respondents, 6 of them did not fill in, so only 109 respondents filled in and continued as research data. The data analysis technique used is path regression analysis. The results explained that non-physical work environment, work discipline and supervision had a significant effect on job satisfaction. Meanwhile, the path regression results explain the non-physical work environment, work discipline and supervision have a significant effect on employee performance through job satisfaction.Keywords: Non-Physical Work Environment, Work Discipline, Supervision, Job Satisfaction and Employee Performance
PENGARUH LIKUIDITAS, LEVERAGE DAN PROFITABILITAS TERHADAP FINANCIAL DISTRESS (Studi Pada Perusahaan Jasa Subsektor Transportasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018) Susilawati Kurnia; Kamaliah Kamaliah; Kurnia Pipin
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 research is to test the influence of liquidity, leverage and profitability, to financial distress on transportation subsector service companies listed on the Indonesia Stock Exchange in the period of year 2016-2018. Data analysis techniques in this study using descriptive methods, sampling techniques used with purposive sampling method so that the research samples obtained as much as 17 financial distress companies with the amount data observed as many as 51 observations. The result of the research that current ratio has an effect on financial distress with a significance value of 0.048 < 0.05. Debt to equity ratio has on effect on financial distress with a significance value of 0.018 < 0.05. Return on asset has no effect on financial distress with a significance value of 0.673 > 0.05.Keyword: Liquidity, Leverage, Profitability, Financial Distress
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, INTENSITAS PERSEDIAAN DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK (Studi Kasus pada Perusahan Manufaktur yang Terdaftar di BEI Tahun 2015-2017) Simamora Angelina Chintia; Fitrios Ruhul; Fajar Odiatma
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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This study aims to analyze the effect of firm size, leverage, inventoryintensity and intensity of fixed assets on tax avoidance in manufacturingcompanies listed on the Indonesia Stock Exchange in 2015-2017. This researchuses secondary data, namely annual reports that can be accessed from theIndonesia Stock Exchange website www.idx.co.id. The population in this studywere 152 manufacturing companies. The sampling method used in this study waspurposive sampling. Based on this method a sample of 54 companies wasobtained, with a research period of 3 years. Thus, the amount of data usedamounts to 162 observation data. Analysis of the data used in this study ismultiple regression analysis and test coefficient of determination (R2 test). Beforethe analysis of the data is carried out, first a classic assumption is tested to testthe feasibility of the data.The results of this study indicate that the variable size ofthe company does not have a significant effect on tax avoidance. Meanwhile, theleverage variable and the intensity of fixed assets have a significant negativeeffect on tax avoidance. And inventory intensity variables have a significantpositive effect on tax avoidance.Keywords : tax avoidance, company size, leverage, inventory intensity, and fixedasset intensity
PENGARUH DISIPLIN KERJA, MOTIVASI KERJA DAN KOMITMEN ORGANISASI TERHADAP KINERJA KARYAWAN RUMAH SAKIT JIWA TAMPAN PEKANBARU Yelpi Yelpi; Nuryanti Nuryanti; Roesdi Rosnelly
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
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This research was conducted at Rumah Sakit Jiwa Tampan Pekanbaru. The purpose of this study was to determine the effect of variable work discipline, motivation, and organizational commitment partially or simultaneously on the performance of employee Rumah Sakit Jiwa Tampan Pekanbaru. The study population was all employees of 49 people and the number of samples was done by census, which made the entire population in to a sample 49 employees. The research variables used were work discipline, motivation, and organizational commitment as independent variables and employee performance as the dependent variable. The data analysis method used is descriptive analysis and multiple linear regression analysis using SPSS 23.0 for Windows. The results of the study concluded that work discipline, motivation, and organizational commitment partially or simultaneously had a significant effect on employee performance. The result of the calculation of the coefficient of determination (R2) is equal to 0.590 which means that motivation, job satisfaction, and organizational commitment can explain the variable employee performance by 59%, while the remaining 41% is influenced by other variables not examined in this study.Keywords : Work Discipline, Motivation, Organizational Commitment, and Employee Performance.
PENGARUH PROFESIONALISME, KOMPETENSI, PENGALAMAN AUDITOR SERTA ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru dan Batam) Septiani Muthiah; Anugerah Rita; 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

The purpose of this study is to examine the influence professionalism,competence, and experience of auditor and professional ethics on the materialitylevel judgment. The population of this study are auditors who worked on thePublic Accounting Firms (KAP) and listed on the Directory Indonesian Instituteof Certified Public Accountants (IAPI) 2018 in Pekanbaru and Batam. Thesamples of the study are all firms were selected by purposive sampling method.Based on the criteria, 45 auditor’s who worked on 14 KAP were chosen as thesamples of this study. This study used multiple linear regression analysis to testwhether the independent variables affect the dependent variable. Data analysisfor hypothesis test was done with Statistical Package for the Social Sciences(SPSS) ver. 24. Results of regression testing (t-test) showed that theprofessionalism, competence, experience of auditor, and professional ethicsrespectively have a significant effect on the materiality level judgment on PublicAccounting Firm (KAP) in Pekanbaru and Batam. The result of Adjusted RSquare (R2) of 0,781 gives the sense that the rate of 78,1% materialityconsiderations can be explained by the professionalism, competence, experienceof auditor and professional ethics while 21,9% can be explained by othervariables.Keywords : Professionalism, Competence, Experience, Professional Ethics andMateriality level Judgment

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