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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 KESADARAN, KUALITAS PELAYANAN DAN KONDISI KEUANAGAN TERHADAP KEMAUAN WAJIB PAJAK ORANG PRIBADI DENGAN KEPATUHAN PAJAK SEBAGAI VARIABEL INTERVENING (Studi Empiris pada KPP Pratama Rengat) Mega Fatmawati Siagian; Vince Ratnawati; Sem Paulus Silalahi
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 examine the effect of awareness , service quality andfinancial conditions on the willingness of taxpayers. This study also want toexamine whether compliance mediates the influence ofawareness , service quality and financial conditions on the willingnessof taxpayers. The population in this study a taxpayers which are registered inKPP Pratama Rengat with 180 respondents were selected using the accidentalsampling method. This study uses primary data by dissemination of thequestionnaires. Technical analysis for hypotheting that used in this study isStructural Equation Modeling (SEM-PLS), with Partial Least Square (PLS)6.0. The results showed that awareness, service quality and financialconditions affects the taxpayer premises unwillingness to levelssignificant <0.05. The study also found that compliance mediates the influence ofawareness , service quality and financial conditions on the willingnessof taxpayers with a significant level of <0.05.Keywords : Awareness , Quality Services, Financial Conditions , Compliance ,Willingness Obligatory Tax
ANALISIS EFEKTIVITAS DAN PEMANFAATAN DANA DESA DI KECAMATAN BATANG GANSAL KABUPATEN INDRAGIRI HULU Imayyah Witri; Hamidi Wahyu; 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 research aims to determine the effectiveness of village funds and utilization of village funds in Batang Gansal District, Indragiri Hulu Regency in 2015-2018. In collecting this research data using techniques with documentation, literature study and interviews. The analytical method used in this research is descriptive method with quantitative approach. Where descriptive describes the effectiveness and use of village funds. While quantitative by calculating the growth of village funds per one year with the aim to find out the effectiveness of village funds per one year. The results showed that the use of village funds in Batang Gansal Subdistrict in general was already good because the realization of the budget approached the target budget set, meaning that the use of village funds in general could be said in accordance with the objectives. The effectiveness of village funds in Batang Gansal District, Indragiri Hulu in 2015-2018 was declared effective in terms of percentage results of more than 90%. The Village Fund is allocated for village development, that is physical development and community empowerment. Utilization of village funds in Batang Gansal District based on data obtained from the village office, the use of village funds in 2015- 2018 is used for village development activities, especially physical development and village funds are used for community empowerment.Keywords: Effectiveness, Village Fund
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI SUMBER DAYA MANUSIA, DAN PENERAPANSISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Indragiri Hulu) Ma’ari Bagus; Rasuli M; A Azhar Al
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 test: The effect of the application of government accountingstandards, the application of regional financial accounting systems, competency ofhuman resources, and the application of government internal control systems to thequality of financial statements. The population in this study is all apparatus in 27Indragiri Hulu Regency OPD. In this study the sample used amounted to 81 respondents,who were selected using the purposive sampling method. This study uses primary data bydistributing questionnaires. The analytical method used in this study is multiple linearregression analysis. The analytical tool used in this study is Statistical Product andService Solution (SPSS) version 21. The results of this study indicate that: 1) theapplication of government accounting standards affects the quality of financialstatements with a significant level of 0.003, 2) the application of regional financialaccounting systems affect the quality of financial statements with a significant level of0.019, 3) competency of human resources affect the quality of financial statements with asignificant level of 0.033, and 4) the application of government internal control systemsaffect the quality of financial statements with a significant level of 0.006.Keywords: Application of Government Accounting Standards, Implementation ofRegional Financial Accounting Systems, Competence of Human Resources,Application of the Government Internal Control Systems, Quality ofFinancial Statements.
ANALISIS KELAYAKAN INDUSTRI RUMAH TANGGA GULA MERAH DI DESA GEMALASARI KECAMATAN RANGSANG KABUPATEN KEPULAUAN MERANTI Amrudin Zaini; Jazrizal Jahrizal; Pailis Armas Eka
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 see the feasibility of the brown sugar household industry in the village of gemalasari, Rangsang District, Kepualuan Meranti Regency. The population and sample in this study were brown sugar home industries in Gemalasari Village which stated 10 businesses. The data used in this study are primary data and secondary data. Technique data through observation methods, and questionnaires. The data analysis method used is quantitative and descriptive analysis. Financial analysis is performed to analyze financial aspects such as Net Present Value (NPV), Benefeit Cost Ratio (B / C Ratio), Internal Rate Of Return (IRR), Payback Period (PP). And descriptive analysis to analyze nonfinancial feasibility such as market aspects, technical aspects, and socioeconomic aspects. The results of this study indicate that the brown sugar home industry in Gemalasari Village, Rangsang Subdistrict, Meranti Islands Regency is feasible to be developed. This can be seen from the results of the financial feasibility analysis which shows the NPV value of 28,826,971.1> 0, B / C Ratio 1.06> 1, IRR 32.5%> 12% and the payback period (PP) 2 years 1 month 28 days. So it can be denied that the brown sugar household industry in Gemalasari Village, Rangsang District, Meranti Islands Regency is feasible to develop financially in the research area.Keywords: small industry chop, brown sugar, Financial and non financial feasibility analysis, NPV, B / C Ratio, IRR, PP
ANALISIS PENGARUH TINGKAT PENDIDIKAN DAN TINKAT UPAH TERHADAP TINGKAT PARTISIPASI ANGKATAN KERJA DI KOTA PEKANBARU MENURUT JENIS KELAMIN Indra, Putra Maika; Yusni, Maulida; Hilmah, Zuryan
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 level of education and the level of wages to level of labor force participation in Pekanbaru by gender. The data used in this study uses primary data. Primary data were obtained using a questionnaire, with a labor force participation of 494,362 people, with a men labor force of 292,569 people (60%) and women of 194,793 people (40%). Samples were taken randomly based on the Slovin formula which involved 100 respondents consisting of 60 male laborforce and 40 female laborforce.This research uses descriptive and quantitative research types. The analytical method used is multiple linear analysis. Based on the results of the study, the level of education does not affect the level of male labor force participation and the level of wages partially affects the level of male labor force participation. The level of wage is the most dominant variable effects the level of male labor force participation. The level of education partially affects the level of female labor force participation and the level of wages does not affects the level of female labor force participation in Pekanbaru. The level of education is the most dominant variable effects the level of female labor force participation.Keywords: level of labor force participation, level of education, level of wage
PENGARUH MOTIVASI, SELF EFFICACY, KEMAMPUAN, PERTIMBANGAN PASAR KERJA, DAN PENGHARGAAN FINANSIAL TERHADAP MINAT MAHASISWA AKUTANSI BERKARIR DI BIDANG PERPAJAKAN (STUDI EMPIRIS UNIVERSITAS DI KOTA PEKANBARU) Elisa Nur; Agusti Restu; Azhari Azhari
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 examine the effect of motivation, self efficacy,competence, consideration of the job market, and financial awards against thecareer interest of accounting students in the field of taxation. The population inthis study was 5.818 active students majoring in Accounting Degree from theUniversity in Pekanbaru City. In this study, the sample used was 374 respondentsselected by using purposive sampling techniques. This study uses primary data bydistributing questionnaires. The analytical method used in this study is multiplelinier regression analysis. The analytical tool used in this study is StastisticalProduct and Service Solution (SPSS) version 25.0. The results of this study foundthat motivation, self efficacy, competence, consideration of the job market, andfinancial awards significantly influence α < 0.05 against career interest ofaccounting students in the field of taxation. Based on total Adjusted R Squareresult, showed that 66% variables of workin career interest can be explained byvariable of motivation, self efficacy, competence, consideration of the job market,and financial awards. And the rest of 34% can be explained by other variableswhich not included in this research.Keywords : Motivation, Self Efficacy, Competence, Consideration Of The JobMarket, Financial Awards, And Interest in Accounting Careers inThe Field Of Taxation
PENGARUH ONLINE CONSUMER REVIEW DAN RATING TERHADAP KEPERCAYAAN KOSUMEN DAN KEPUTUSAN PEMBELIAN PADA E-COMMERCE SHOPEE DI KOTA PEKABARU Danty Sukma Nabillah; 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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Abstract

Abstract-This study aims to determine the Online Consumer Reviews and Ratings on Consumer Trust and Purchase Decisions at Shopee E-commerce in Pekanbaru City. The population in this study are consumers who have shopped online at Shopee e-commerce who are domiciled in Pekanbaru City whose number is not known with certainty. Premiere data were collected using a questionnaire as an instrument to prove the results of the study, to test the hypothesis in this study was to use the path analysis method (path analysis) with the help of the SPSS program. The sampling technique chosen was snowball sampling (105 people at Shopee site customers in Pekanbaru City).The results showed that:1) Online Consumer Review has a positive and significant effect on Consumer Trust in Shopee E-commerce in Pekanbaru City, 2) Rating has a positive and significant effect on Consumer Trust in Shopee E-commerce in Pekanbaru City, 3) Online Cosumer Review has a positive and significant effect on Purchasing Decisions at Shopee E-commerce in Pekanbaru City, 4) Rating has a positive and significant effect on Purchasing Decisions at Shopee E-commerce in Pekanbaru City, 5) Consumer Trust has a positive and significant effect on Purchasing Decisions in E-commerce Shopee in Pekanbaru City, 6) Online Consumer Review has a positive and significant effect on Purchasing Decisions through Consumer Trust in Shopee E-commerce in Pekanbaru City, 7) Rating has a positive and significant effect on Purchasing Decisions through Consumer Trust in Shopee E-commerce in Pekanbaru City.Keywords: Online Consumer Review, Rating, Consumer Confidence and Purchasing Decisions
STRATEGI PENGEMBANGAN INDUSTRI MINUMAN SIRUP MANGROVE DI KECAMATAN RANGSANG BARAT KABUPATEN KEPULAUAN MERANTI Sari Diana Yessi; Iyan Yani Rita
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 development strategy of the mangrove syrup beverage industry in the West Rangsang District, Meranti Islands Regency. Retrieval of data using the census method, namely the entire population of 2 business units. Analysis of the data used is the SWOT analysis, IFAS and EFAS matrix. Based on the results of matrix analysis relating to the main strengths for the beverage industry, mangrove syrup is the ease of obtaining raw materials. The weight and average ranking of internal factors has a high weight and average ranking. The disadvantage is not selling their own products to the market. This means that respondents consider the most important weakness factor compared to other weaknesses. The main opportunity for the mangrove syrup beverage industry in West Rangsang District, Meranti Islands is to increase promotional activities and product development. While the threat of limited technology is a challenge in production activities. This means that respondents consider the most important factor compared to other safety indicators. Based on the IE Matrix in the S-O strategy column, it is because the meeting between IFAS and EFAS is on (opportunities) and (strengths).Keywords: development strategy, small industry.
PENGARUH MORALITAS INDIVIDU, KETAATAN ATURAN AKUNTANSI, DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris pada Organisasi Perangkat Daerah Provinsi Riau) Jack Elsyandi Piotama; Rita Anugerah; Alfiati Silfi
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 determine the effect of individual morality,compliance to accounting rules and compensation suitability to the acceptance oftendency of accounting fraud. The samples of this research are OPD on RiauProvince. The population of this research are 23 agencys. Based on purposivesampling method, the total of final sample are 115 samples. Analysis of data iscarried out using multiple regression method with the aid of SPPS version 17computer program. The result of this research show that individual morality,compliance to accounting rules and compensation suitability are significantinfluence on tendency of accounting fraud.Keywords : Tendency Of Accounting Fraud, Individual Morality, Compliance ToAccounting Rules, Compensation Suitability.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, LIKUIDITAS, PROFITABILITAS, DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA (Studi Empiris Pada BUMN yang Listing di Bursa Efek Indonesia Periode 2013-2017) Mulyaningsih Retri; Surya Satriawan R. Adri; Julita Julita
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 company size, leverage, liquidity,profitability, and profit growth on the quality of earnings on BUMN that are listed on theIndonesia Stock Exchange in 2013-2017. The population in this study were BUMN listedon the Indonesia Stock Exchange in the period 2013-2017, with a purposive samplingtechnique obtained by 11 companies as samples. The dependent variable used in thisstudy is the quality of earnings. Independent variables are company size, leverage,liquidity, profitability, and profit growth. The analytical method used in this study ismultiple linear regression analysis using the help of IBM SPSS Statistics 24.0. The resultsshowed that firm size has no effect earnings quality at P> 0.05 (P = 0.846). Leverage hasno effect earnings quality at P> 0.05 (P = 0.695). Liquidity has no effect on earningsquality at P> 0.05 (P = 0.498). Profitability has effect on earnings quality at P <0.05 (P= 0.008). And profit growth has no effect on earnings quality at P> 0.05 (P = 0.164).Keywords : company size, leverage, liquidity, profitability, profit growth, and earningsquality

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