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Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
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Articles 2,715 Documents
PENGARUH KREDIT USAHA RAKYAT TERHADAP PENDAPATAN UMKM (STUDI KASUS PADA USAHA MIKRO BINAAN BANK BRI CABANG TAMPAN PEKANBARU TAHUN 2014 (TW 1) – 2018 (TW 4) Selfani, Rizki Sasqia; Anthony, Mayes; Any, Widayatsari
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 people's business credit onUMKM income (case study on BRI Micro Business Guiding Bank BRI HandsomeBranch in 2014 (Tw 1) - 2018 (Tw 4)). The method used in this research isdescriptive and quantitative methods. The analytical model used is nonparametricstatistics, nonparametric statistics consist of several parts, namely Paired SampleTTest. This test is used to determine whether there is an average differencebetween two groups of samples that are paired (related), which means a sample buthas two different treatments. Based on the results of research about the Effect ofGiving People's Business Credit (KUR) PT Bank BRI Pekanbaru HandsomeBranch Against Micro and Small Business Revenues (UMK) in the District ofTampan it can be concluded that there are differences in MSME income before andafter the Bank BRI People's Business Credit Handsome Branch Pekanbaru Year2014 (Tw 1) - 2018 (Tw 4).Keywords: Provision of People's Business Credit (KUR), BRI Bank, HandsomePekanbaru Branch
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI pada tahun 2013-2017) Putri, Devi Diana; Hasan, Amir; A, Al Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
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Abstract

This study was aimed to examine the influence auditor reputation, debtdefault, disclosure, company size, and previous year’s audit opinion to theacceptance of going concern opinion.The population of this study are manufaturecompanies listed on the Indonesian Stock Exchange period 2013 – 2017. Thesamples of the study are all companies were selected by purposive samplingmethod. Based on the criteria, 49 companies were chosen as the samples of thisstudy. This study used logistic regression analysis was used to test whether theindependent variables affect the dependent variable. Data analysis for hypothesistest was done with Statistical Package for the Social Sciences (SPSS) ver. 24.Result of this study give evidence that the auditor reputation, debt default,company size and previous year's audit opinion had a significant effect on theaudit going concern opinion on manufacturing companies during the period 2013to 2017. While the disclosure do not significantly effect on the going concernopinion. Value of Negelkerke R Square is 0.795, which means that the variabilityof the dependent variable can be explained by the independent variable as 79,5%,while the remaining variables 20,5% is explained by the variability of othervariables outside the model study.Keywords : Auditor Reputation, Debt Default, Disclosure, Company Size,Previous year’s Opinion, and Going Concern
PENGARUH CLIENT IMPORTANCE, PERGANTIAN AUDITOR, SPESIALISASI INDUSTRI KAP, TIME BUDGET PRESSURE DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Sektor Jasa Infrastruktur, Utilitas dan Transportasi Periode 2015-2017) Amalina, Carissa; M, Rasuli; Nanda, Mela Fito
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
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This study aims to examine how: 1) the influence of client importance onaudit qualiy 2) the influence of auditor switching on audit quality 3) the influenceof audit firm industry spesialization on audit quality 4) the influence of timebudget pressure on audit quality 5) the influence of firm size on audit quality. Thesample used in this study consisted of 69 samples of Jasa sector infrastructure,utilities, and transport companies listed on the Indonesia Stock Exchange during2015-2017. The sample in this study was taken using a purposive samplingmethod. Data analysis method uses multiple linear regression with the help of acomputer program, namely SPSS version 22.0. The results showed that: 1) ClientImportance has a positive effect on audit quality with a significant value of 0.039<0.05 2) Auditor Switching has no effect on audit quality with a significant valueof 0.510 >0.05 3) Audit Firm Industry Spesialization has a positive effect onsignificant value of 0.033 <0.05 4) Time Budget Pressure has a possitive effect onaudit quality with a significant value of 0.040 <0.05 5) Firm Size has no effect onaudit quality with a significant value of 0,909 <0.05.Keywords : Audit Quality, Client Importance, Auditor Switching, Audit FirmIndustry Spesialization, Time Budget Pressure, and Firm Size
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, UMUR PERUSAHAAN DAN LIKUIDITAS TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN PERTAMBANGAN PERIODE 2013-2017 Putri Triana Meissy; Desmiyawati Desmiyawati; Safitri Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
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Abstract

This study aims to examine the effect of The Effect Of Profitability, Leverage,Firm Size, Firm age and Liquidity on timeliness of financial reporting. The populations inthis study are 41 mining companies listed in the Indonesia Stock Exchange (IDX) duringthe period 2013-2017. The research method used in this study is a quantitativemethod which aims to test the relationships between variables through testinghypotheses by using 65 observation in 13 companies for five periods. The sampleselection method uses purposive sampling in mining companies listed in theIndonesia Stock Exchange during the 2013-2017 periods. Hypothesis testingtechniques are carried out using logistics analysis using the SPSS program. Theresults of the research show that 1) there are positive and significant effects ofprofitability on timeliness of financial reporting, 2) leverage have no significanteffect on timeliness of financial reporting, 3) there are positive and significanteffects of firm size on timeliness of financial reportin , 4) firm age has positive andsignificant effects on timeliness of financial reporting, 5) liquidity have nosignificant effect on timeliness of financial reporting.Keywords: Timeliness, Profitability, Leverage, Firm Size, Firm Age, Liquidity
PENGARUH PELATIHAN, PENEMPATAN DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA HOTEL ROYAL ASNOF PEKANBARU Mutiara Citi; Indarti Sri; Fitri Kurniawaty
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
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This study was aims to examine the effect of Training, Placement, and Work Discipline on Employees Perfomance of Royal Asnof Hotel. Pekanbaru. This research used 70 respondents as the sample. To analyze the data, this research used Multiple linear regression analysis by using Statistical Package for Social sciences (SPSS). The result of this study indicate that partially, Training have a positive and significant effect on employees performance, Placement have a significant effect on employees performance, work discipline have a significant effect on employees performance. and simultanously, all variables included have a significant effect on Employees performance.Keywords : Training, Work Discpline, Employee Performance
PENGARUH LINGKUNGAN KERJA, NILAI-NILAI SOSIAL, PERTIMBANGAN PASAR KERJA, REGULASI, SERTA KECERDASAN ADVERSITY TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK BERKARIR SEBAGAI AKUNTAN PUBLIK (Studi Pada Mahasiswa PTN di Riau dan Sumatera Barat) Assiddiqi Assiddiqi; Andreas Andreas; Ilham Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
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This study aims to examine the effect of the work environment, social values, labor market considerations, regulations, and adversity intelligence on the interest of accounting students for a career as a public accountant (studies at publik universities in Riau and West Sumatra). The sample is determined using the Slovin formula. So that it obtained 256 samples of students majoring in Accounting who became respondents. This study used primary data obtained from respondents' answers and distributed questionnaires. The collected data were analyzed using data analysis methods by first proposing classical assumptions before conducting hypothesis testing. Classic assumption tests and hypothesis testing were carried out using SPSS version 16.0 software. The results of this study concluded that the Work Environment, Social Values, and Adversity Intelligence had an effect on the Interest of Accounting Students for a Career as Public Accountants, while the Considerations of the Labor Market and Regulations had no effect on the Interest of Accounting Students for a Career as Public Accountants.Keywords: Work Environment, Social Values, Labor Market Considerations, Regulation, Adversity Intelligence, Career Interest.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN (SAP) BERBASIS AKRUAL, PEMANFAATAN TEKNOLOGI INFORMASI, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PEMERINTAHAN KABUPATEN KAMPAR) Ningrum, Anggreini; Hardi, Hardi; Al, L Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
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This research was conducted at the Kampar District Government in RiauProvince . The purpose of this study is to analyze The Effect of Aplication ofGovernment Accounting Standards (SAP) based on Accrual, Utilization ofInformation Technology, and Competence of Human Resources on The Quality ofFinancial Reports with Organizational Commitment as a Moderating Variable .The population and sample in this study were all SKPDs of the Kampar DistrictGovernment in Riau Province which acted as heads of work units or structuralofficials in the Village Work Unit (SKPD) represented by the Head of Finance,Treasurer and Chief of Staff of Government Institution Programs. The populationand sample in this study were 87 peoples. This study uses the ModeratedRegression Analysis (MRA) with the regression equation. These results prove thatthe application of accrual-based government accounting standards, utilization ofinformation technology, components of human resources, application ofgovernment accounting standards, utilization of information technology andcompetence of human resources affect the quality of financial reports in theKampar Government, and Organizational Commitment as a Moderating Variableaffect Aplication of Government Accounting Standards (SAP) based on Accrual,Utilization of Information Technology, and Competence of Human Resources onThe Quality of Financial ReportsKeywords : Government Accounting Standards (SAP), Utilization of InformationTechnology, Competence of Human Resources, Quality of FinancialReport,Organizational Commitment
PENGARUH KUALITAS PRODUK DAN STORE ATMOSPHERE TERHADAP KEPUASAN DAN LOYALITAS PELANGGAN PADA JEBER CAFE PLATINUM DI KOTA PEKANBARU Ulfa, Monica; Zulkarnain, Zulkarnain; Henni, Noviasari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
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This study aims to discuss the Effect of Product Quality on CustomerSatisfaction and Loyalty at Jeber Platinum Cafe in Pekanbaru City. Thepopulation in this study included all customers who had visited Jeber CafePlatinum whose numbers were not known with certainty. The sample used in thisstudy is 100 customers and has a minimum 2x visit criteria. Primary data iscollected by questionnaire as an instrument to prove the results of the study, totest the hypothesis in this study is to use path analysis. The results showed thatproduct quality has a positive effect with a strong level of influence on customersatisfaction, store atmosphere has a positive effect with a strong level of influenceon customer satisfaction, store atmosphere has a positive effect on the level ofinfluence that customer satisfaction has a positive influence on a strong level ofcustomer loyalty, product quality has a positive effect on the level of customerloyalty through customer satisfaction, store atmosphere has a positive effect onthe level of customer loyalty through satisfaction customer. The better the qualityof the product provided, the satisfaction will increase, the better the storeatmosphere is given, the satisfaction will increase, the stronger customersatisfaction will be obtained, the customer loyalty will increase. The better thequality of the product provided, the customer satisfaction through loyalty willincrease, the better the store atmosphere is given, the greater customersatisfaction through loyalty.Keywords: Product quality, store atmosphere, customer satisfaction, customerloyalty
PENGARUH KOMITMEN ORGANISASI, MOTIVASI, KOMPETENSI, KOMPENSASI, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KINERJA MANAJERIAL PADA PT. POS INDONESIA (PERSERO) CABANG PEKANBARU Rahmayanti, Wella; Alfiati, Alfiati; L, Al Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
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Competition in the business world at the present time is felt very tight, thereforecompanies are expected to have strong capabilities in various fields such as informationtechnology, finance, marketing, operations, and human resources and service quality.Various business units must compete to improve the quality and quantity they have inorder to survive. To continue to improve the quality and quantity of PT Pos Indonesia(Persero) which has been established and operates for a long time to be able to monitorall its operational activities, especially in managerial performance. This study aims toexamine the effect of organizational commitment, motivation, competence, compensation,and utilization of information technology on managerial performance at PT. PosIndonesia (Persero) Pekanbaru Branch. This research was conducted by questionnairesurvey method for managers and supervisors. The sample of this study was 51respondents who were involved in managerial activities and processed using the SPSS 22application. The data analysis method used in this study was multiple linear regressionanalysis. The results of this study indicate that organizational commitment, competence,compensation have no effect on managerial performance. While the motivation andutilization of information technology affect managerial performanceKeywords : Managerial Performance, Organizational Commitment, Motivation,Competence, Compensation, Use of Information Technology.
PENGARUH OPINI AUDIT, PERGANTIAN MANAJEMEN, UKURAN KANTOR AKUNTAN PUBLIK (KAP), AUDIT FEE, DAN UKURAN PERUSAHAAN KLIEN TERHADAP AUDITOR SWITCHING (Studi Empiris pada Perusahaan Jasa yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017) Vinta, Lovika; Yuneita, Anisma; Julita, Julita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
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Abstract

This research aims to analyze the influence of Audit Opinion, Change ofManagement, KAP Size, Fee Audit, and Firm Size to Auditor Switching. Thesampling method used in this study was purposive sampling. Population of thisstudy is a Service Companies Listed on the Indonesian Stock Exchange Period2013 -2017 and obtained 18 companies as samples, in the 5 year time period from2013 to 2017 amounted to 90 companies. Hypothesis in this research are tested bylogistic regression analytical method using the Product and Service Solutions(SPSS) version 22.0 for windows. The results of this research indicate thatvariable Audit Opinion and Change of Management has no effect to auditorswitching while variable KAP Size, Fee Audit, and Firm Size has an effect toauditor switching. Keywords : Auditor Switching, Audit Opinion, Change of Management, KAPSize, Fee Audit, and Firm Size