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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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PENGARUH DISIPLIN KERJA, MOTIVASI DAN KOMPENSASI TERHADAP KINERJA KARYAWAN PADA PT. BPR SWADAYA ANAK NAGARI PASAMAN BARAT Putri Ika Yunia; Taufiqurahman2 Taufiqurahman2; Roesdi Roesnelly
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 the effect of work discipline, motivation and compensation on employee performance. Collecting data in this study using a questionnaire survey with sampling techniques for this study using a census (saturated) by taking all members of the population, then made a sample. The questionnaire was distributed to 58 respondents in the marketing department of PT. BPR Swadaya Anak Nagari Pasaman Barat, so that it can be used and processed as a whole. The data collected is processed using Multiple Linear Regression between Work Discipline, Motivation and Compensation for Employee Performance. The results showed that: 1) discipline has a positive and significant effect on employee performance at PT. BPR Swadaya Anak Nagari Pasaman Barat. 2) motivation has a positive and significant effect on the performance of PT. BPR Swadaya Anak Nagari Pasaman Barat 3) compensation has a positive and significant effect on employee performance at PT. BPR Swadaya Anak Nagari Pasaman Barat 4) Work Discipline, Motivation and Compensation have a positive and significant effect on the Performance of PT. BPR Swadaya Anak Nagari Pasaman Barat.Keywords : Works Discipline, Motivation, Compensation, Employee Performance
ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU TEPUNG DENGAN METODE EOQ PADA INDUSTRI KECIL MENENGAH (Studi pada Kue Kacang Tiga Saudara Tanah Datar) Aziz Fadhel; Marpaung J.M. Rio; Paramitha Anggia
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 with the aim of knowing the optimal quantity of flour raw material purchases at Tiga Saudara's company, the frequency of purchasing raw materials, the amount of safety stock, determining the reorder point and the total cost of the flour raw material inventory. using the Economic Order Quantity method. The object of this research is the Tiga Saudara Tanah Datar company. Sources of data obtained by interview observation and documentation. This type of research used by the author is descriptive research using a quantitative approach. The results of the analysis show that if the company applies the Economic Order Quantity method in 2015, 2016, 2017, 2018 and 2019 for the optimal purchase of flour raw materials, the difference in savings in the total cost of raw materials for flour 2015-2019 is IDR 232,521, IDR 228,902. IDR 233,580, IDR 232,531 and IDR 250,419. Based on the results that have been analyzed using the Economic Order Quantity method, the company should use this method in determining optimal raw material purchases so that the Tiga Saudara company can minimize the total inventory costs incurred for the coming period.Keywords: Economic Order Quantity Method, Raw material inventory
PENGARUH OBJEKTIVITAS, AKUNTABILITAS, INTEGRITAS DAN PROFESIONALISME TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik di Wilayah Jakarta Selatan) Rahmatika Novia; Andreas Andreas; L Azhar Al
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 the Effect of Objectivity, Accountability, Integrity and Professionalism on Audit Quality (Empirical Study of Public Accounting Firms in South Jakarta). The sample was determined by convenience sampling method. In order to obtain 155 samples of auditors who were respondents. This study uses primary data obtained from respondents' answers and distributed questionnaires. The collected data were analyzed using data analysis methods by first proposing classical assumptions before testing the hypothesis. Classic assumption tests and hypothesis testing were carried out using SPSS version 22 software. The results of this study concluded that Objectivity has a significant effect on Audit Quality, Accountability has a significant effect on Audit Quality, Integrity has a significant effect on Audit Quality, and Professionalism has a significant positive effect on Audit Quality.Keywords:Objectivity, Accountability, Integrity, Professionalism, Audit Quality
PENGARUH KOMPETENSI APARAT PENGELOLA KEUANGAN DESA, SISTEM PENGENDALIAN INTERNAL PEMERINTAH (SPIP), DAN PARTISIPASIMASYARAKAT TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGANDESA DI KABUPATEN INDRAGIRI HILIR Ilham, Akbar; Ruhul, Fitrios; Supriono, Supriono
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) Does the competence of village financial management officials affect the accountability of village financial management, (2) Does the government's internal control system affect the accountability of village financial management, (3) Does community participation affect the accountability of village financial management.This study uses a questionnaire, the questionnaire is an instrument to obtain data by providing a list of questions that will be filled by respondents who were determined as research samples. The research sample is village officials who manage village finances, using the saturated sample method. The unit of analysis in this study consists of: Village Head, Secretary, and Kaur Element. So that the total sample in this study was 99 village officials. The analytical method used in the study is structural equation modeling (SEM) and the analysis instrument used is partial least squares (PLS) software.The results showed that the difficulty of competence of village financial management apparatus, the government's internal control system, and community participation affected the accountability of village financial management.Keywords: the competence of the village financial management apparatus, the government’s internalcontrol system, community participation
ANALISIS FAKTOR YANG MEMPENGARUHI PERMINTAAN BELANJA ONLINE PADA MASYARAKAT KOTA PAKANBARU Marlinda Vinny; Basri Syaril; 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 research was conducted on the community in Pekanbaru City. The purpose of this study is 1) to find out whether prices have an influence on online shopping demand in the city of Pakanbaru. 2) To find out whether income has an influence on online shopping demand in the city of Pakanbaru. 3) To find out whether gender has an influence on online shopping demand in the city of Pakanbaru. The theory used in this research is the theory related to demand. The type and approach of this research is a descriptive study with a quantitative approach. The total population of this study was 1,149,359 people of Pekanbaru City. The sampling technique used is convenience sampling. The data used in this study are secondary data and primary data. Data collection was carried out by means of a questionnaire. The data analysis technique used in this study is multiple linear regression with the help of the SPSS (Statistical Product and Solution) 25 program. The results of the data analysis show that the R2 value is 0.748, meaning that price, income and gender affect online shopping demand by 74.8% whereas 25, 2% is influenced by other factors not analyzed in this study. From the results of statistical tests it can be seen that the significant value of the F test of 0,000 is smaller than 0.05. So it can be concluded that price, income and gender simultaneously or jointly affect the demand for online shopping.Keywords : Online Shopping Requests, Prices, Income and Gender
ANALISIS BAGI HASIL PENDAPATAN USAHA TANI KARET DI KELURAHAN RAWANG EMPAT KECAMATAN BANDAR PETALANGAN KABUPATEN PELALAWAN Sukiadi Indra; Setiawan Deny; Taryono Taryono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
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Abstract

This study aimed to discuss the system of the split income of rubber farming, the income level of rubber tappers and the income of landowners in Rawang Empat, Bandar Petalangan, Pelalawan. The population of this study was 57 people who did the split income system, used the census sample as sampling method that all people who carried out the system are categorized as the sample. The data were primary data and secondary data. The data were collected by using interview techniques, questionnaire, and documentation. The analytical method used in this research was descriptive and quantitative using Revenue formulas. The results of this study show the system of split income in Rawang Empat, Bandar Petalangan, Pelalawan. There are two split income systems found in this study, the first is ½ split income (equal share between the landowners and tapping farmers) and the second is 1/3 split income (1 for landowner and 2 for tapper farmers), with details of the cost of dependents by each party is different. Based on the split income between the landowners and tapping farmers, it can be concluded that the size of the income of tapping farmers and landowners is in accordance with the magnitude of the responsibilities of each party. Dependents issued by land owners are greater than tappers' dependents, so that the income of tapping farmers is greater than the income of landowners in Rawang Empat, Bandar Petalangan, Pelalawan.Keywords: Split Income System, Rubber Farmer Income.
PENGARUH SKEPTISME PROFESIONAL, INDEPEDENSI KOMPETENSI, PENGENDALIAN INTERNAL DAN BEBAN KERJA TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN (Studi Empiris Pada BPKP Perwakilan Provinsi Riau) Fajar, Yundeya Muhammad; M, Rasuli; Volta, Diyanto
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 know and analyze about: (1) the influence of professional skepticism on the ability of auditors to detect cheating, (2) the influence of independence on the ability of auditors to detect cheating, (3) the influence of competencies on the ability of auditors to detect cheating, (4) the influence of internal control on the ability of auditors to detect fraud in riau province. The respondents in the study were 58. This study used questionnaires in its data collection.. Data analysis is used by multiple linear regressions. The results of this study prove professional skepticism has a positive effect on the ability of auditors to detect fraud. Independence has a positive effect on the auditor's ability to detect fraud. Competence has a positive effect on the ability of auditors to detect fraud. Internal control has a positive effect on the ability of auditors to detect fraud, workload negatively affects the ability of auditors to detect fraud.Keywords: Professional Skepticism, Independence, Competence, Internal Control, Workload, Auditors' Ability To Detect Fraud.
PENGARUH SUKU BUNGA KEDIT KONSUMSI, PENDAPATAN DAN INFLASI TERHADAP PERMINTAAN KREDIT KONSUMSI PADA BANK PERKREDITAN RAKYAT DI PROVINSI RIAU TAHUN 2008-2019 Ratnasari Dessy Wa; Widayatsari Any; Ekwarso Hendro
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
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Abstract

This research aims to determine the effect of interest rate of consumption credit, income and inflation to consumption credit demand on Rural Banks in Riau Province. The method used is descriptive quantitative and analyzed simultaneously and partially with OLS (ordinary least square) multiple linear regression. The result of this study shows simultaneously variable of interest rate of consumption credit, income and inflation give significant effect to consumption credit demand on Rural Banks in Riau Province. Partially, interest rate of consumption has negative and significant on consumption credit, income has positive and significant on consumption credit, however inflation has negative and insignificant on consumption credit. Value of determination coefficient shows that interest rate of consumption credit, income and inflation has effect to the consumption credit demand to 75,46% and the remaining 24,54% in effected by other factors outside this research.Keywords: Interest Rate of Consumption Credit, Income, Inflation, Credit of Consumption
ANALISIS FRAUD PENTAGON DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING DENGAN MENGGUNAKAN FRAUD SCORE MODEL (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di BEI Pada Tahun 2015- 2018) Salsabila Nanda; Ratnawati Vince; Paulus Sem
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
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Abstract

This study was aimed to examine the effect of financial target, financial stability, external pressure, ineffective monitoring, change in auditor, change in director, frequent number of CEO’s picture, dan dualism position on fraudulent financial reporting. The population of this study worebankingcompanies listed on the Indonesian Stock Exchange period 2015to 2018. The determined by purposive sampling method where 29banking companies were used as sample. The total sample is 116 companies. The data source used in the study was the secondary data. Analysis of data is carried out using multiple regression analysis with the program of SPSS version 23 for windows. The result of this research show that financial target and frequent number of CEO’s pictures significantly has a positive effect towards fraudulent financial reporting. While financial stability, external pressure, ineffective monitoring, change in auditor, change in directors,and dualism position does not significantly affect the fraudulent financial reporting.Keywords: Fraudulent Financial Statement, Fraud Pentagon, Financial Target, Financial Stability, External Pressure, Ineffective Monitoring, Rationalization, Capability, and Arrogance
HUBUNGAN KAUSALITAS ANTARA TINGKAT BUNGA, TINGKAT INFLASI DAN KURS DI INDONESIA TAHUN 2010 - 2019 Indria Ririn; Mayes Antony; Richard Rahmat
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 causal relationship between the interest rate, the inflation rate and the exchange rate in Indonesia. This study uses secondary data obtained from the official website of Bank Indonesia, namely Indonesian Financial Economics Statistics (SEKI). The analytical method used is the Grenger causality analysis. In conducting the Grenger causality test using the help of the Eviews program, the data used in this study is the time series data per month in 2010 – 2019. Based on the results of the study, the results of the Granger causality test were obtained, during the observation period which included time vulnerability per month 2010 - 2019 showing that interest rates and inflation rates in Indonesia have a unidirectional causal relationship, namely interest rates that affect inflation, which means changes in interest rates can affect changes inflation. Interest rates and exchange rates in Indonesia have a unidirectional causality, namely the unidirectional influence of interest rates can affect exchange rate conditions, which means that interest rate movements can affect exchange rate conditions in Indonesia. However, there was no effect of exchange rate on interest rates. There is no causality relationship between the inflation rate and the exchange rate in Indonesia. Which means that there is no reciprocal relationship between the inflation rate and the exchange rate.Keywords: Bank Indonesia Interest Rates, Inflation, Exchange Rates, Grenger Causality

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