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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 MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, SANKSI PERPAJAKAN, KESADARAN WAJIB PAJAK, PENGETAHUAN DAN PEMAHAMAN WAJIB PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK (Studi Empiris Pada Wajib Pajak UMKM yang Terdaftar di KPP Pratama Dumai) Putri Elisa; Zirman Zirman; Wahyuni Nita
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 the modernization of the taxadministration system, taxation sanctions, awareness of taxpayers, knowledge andunderstanding of taxpayers on the level of UMKM taxpayer compliance at KPP PratamaDumai. The population in the study were micro, small and medium enterprises (UMKM)taxpayers registered at the Pratama Dumai Tax Service Office (KPP), which numberedcurrently around 8,431 registered taxpayers and some 4,245 registered taxpayers paidtaxes. Sampling is done by accidental sampling method which is as many as 99 taxpayersof micro, small and medium enterprises. The type of data used is primary data using thequestionnaire method. The data analysis method used in this study is MultipleRegression. With the help of SPSS version 24 software. The results of hypothesis testingusing t statistical tests show the significance value of the tax administration systemmodernization variable 0.928> 0.05 which means H1 is rejected, tax sanctioned variable0.018 <0.05 which means H2 is accepted, taxpayer awareness variable 0.855> 0.05which means H3 is rejected, variable knowledge and understanding of taxpayer 0.536>0.05, which means that H4 is rejected. The results showed that the variables ofmodernization of the tax administration system, taxation sanctions, awareness oftaxpayers, knowledge and understanding of taxpayers did not affect simultaneously andsignificantly on the level of UMKM taxpayer compliance at KPP Pratama Dumai.Keywords : Modernization of Taxation Administration System, Taxation Sanctions,Taxpayer Awareness,Taxpayer Knowledge and Understanding, TaxpayerCompliance Level
ANALISIS PENGARUH KEPUASAN KERJA DAN KOMITMEN NORMATIF TERHADAP KINERJA KARYAWAN DENGAN TURNOVER INTENTION SEBAGAI VARIABEL INTERVENING (Studi Pada Karyawan Departemen Pabrik PT. Eka Dura Indonesia) Ismahayati Ismahayati; Garnasih Lestari Raden; Fitri Kurniawaty
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 determine the effect of job satisfaction and normativecommitment on employee performance with turnover intention as an interveningvariable of employee Factory Staff PT. Eka Dura Indonesia. Populations in the study to143 peoples and sampling technique is using slovin method. So the sample amounts to105 peoples. The datas is testing by instumental testing whit is the validity test, reabilitytest and classic assumption test. The analytical methods of this research is usingdescriptive analysis and path analysis using SPSS 23 for windows. Based on the resulthypothesis test, then the conclusion are: 1) job satisfaction and organizationalcommitment gives negatif effect and significant on turnover intention. 2) job satisfactionand organizational commitment gives positif effect and significant on employeeperformance 3) turnover intention gives negatif effect and significant on employeeperformance, 4) turnover intention has mediate the relationship between job satisfactionand organizational commitment on employee performance.Keywords : Employee Performance; Turnover Intention; Job Satisfaction;Organizational Commitment
PENGARUH PENERAPAN PRINSIP-PRINSIP GOOD GOVERNANCE TERHADAP KINERJA PEMERINTAH DESA (Studi Empiris Pada Desa di Kabupaten Kepulaun Meranti) Findayani Igus Tusanti; Basri Mutia Yesi; 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 prove empirically the influence of the principles of goodgovernance on the performance of the village government. The population of this study isthe village government in the Kepulauan Meranti Regency. The research sample usedpurposive sampling, namely all villages in Tebing Tinggi District, Tebing Tinggi Baratand Rangsang Barat District of Meranti Islands, which amounted to 31 villages. Datawas collected through surveys by distributing questionnaires, where the respondents werevillage heads, village secretaries, heads of financial affairs and 124 general affairsheads. The analytical method used in this study is multiple regression analysis. Theanalytical tool used is Statistical Product and Service Solution (SPSS) version 23.0. Thevariables used are transparency, accountability, community participation and justice asindependent variables. While the performance of the village government as the dependentvariable. The results of the study show that transparency, accountability, communityparticipation and justice have a positive effect on the performance of the villagegovernment.Keywords : Transparency, Accountability, Community Participation, Justice, VillageGovernment Performance.
PENGARUH KUALITAS PRODUK DAN CITRA MEREK TERHADAP KEPUTUSAN PEMBELIAN DAN KEPUASAN KONSUMEN MOBIL MPV MEREK MITSUBISHI XPANDER DI KOTA PEKANBARU
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 Mitsubishi Xpander Brand MPV car is a motorized vehicle product thatappeared in Indonesia in 2017. The purpose of this study was to determine the effect ofproduct quality and brand image on the purchase and satisfaction decisions of theMitsubishi Xpander MPV brand in Pekanbaru. This study uses Customer Satisfaction asan endogenous variable and Purchasing Decision as an intervening variable. While theexogenous variables in this study are Product Quality and Brand Image. The populationin this study were 748 people and the number of samples used in this study was 173people. This research uses Probability sampling technique in determining researchrespondents. Data taken from respondents using a questionnaire. The analysis methodused in this study is path analysis using the SPSS application 24 (Statistical Package ForSocial Science). The results of this study indicate that product quality and brand imagehave a positive and significant effect on purchasing decisions. Purchasing decisions havea positive and significant effect on Consumer Satisfaction. Product Quality and BrandImage have a positive and significant effect on Consumer Satisfaction through aPurchasing Decision. Brand Image has a stronger influence than Product Quality inachieving the Purchasing Decision and Consumer Satisfaction of the Mitsubishi XpanderBrand MPV Car.Keywords: Product quality, Brand Image, Buying Decision, Costumer Satisfaction.
ANALISIS RASIO KEUANGAN DALAM PENILAIAAN KINERJA KEUANGAN PEMERINTAH DAERAH (Studi Kasus pada Pemerintah Daerah Kabupaten Rokan Hilir Tahun Anggaran 2011-2016)
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 analysis of financial performance in termsof regional independence ratios, regional income efficiency ratios, regionalincome effectiveness ratios, regional expenditure efficiency ratios and economicratios of regional spending. The population of this study is budget realizationreport of revenue and expenditure regional in Rokan Hilir Regency from 2011-2016. This research method uses total sampling, which is a sample that representsthe population because it is considered small or less than one hundred. Themethod of analysis was carried out using descriptive analysis based on casestudies. The results of the tests that have been carried out. The total averageregional independence ratio is 4,52%, which is included in the very low category.The total average efficiency ratio of regional income is 102.63% which isincluded in the inefficient category. The total average ratio of the effectiveness ofregional income is 81.95%, which is included in the category quite effective. Thetotal average regional expenditure efficiency ratio is 66,63% which is included inthe efficient category. The total average ratio of regional expenditureeffectiveness is 71.46%, which is included in the category of ineffective. The totalaverage economic ratio of regional expenditure is 71.46%, which is included inthe economic category.Keyword : regional independence ratios, regional income efficiency ratios,regional income effectiveness ratios, regional expenditure efficiencyratios and economic ratios of regional spending and financialperformance.
PENGARUH CAPITAL INTENCITY RATIO, FREE CASH FLOW, LEVERAGE, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2014-2017 Sari Mayang Nurika; Rasuli M; Rofika Rofika
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 was conducted to determine the effect of capital intensityratio, free cash flow, leverage, firm size, institutional ownership, and managerialownership on earnings management. The population in this study aremanufacturing companies listed on the Stock Exchange during the period 2014-2017. The test tool used in this study is multiple regression using SPSS version25.Samples are used by purposive sampling method. The data used are secondarydata collected through the Indonesia Stock Exchange website. Companies thatmeet the sample criteria are 25 companies from 135 companies listed on the IDX.The variables studied were the effect of capital intensity ratio, free cash flow,leverage, firm size, institutional ownership, and managerial ownership to accountfor earnings management. The results of this study indicate that capital intencityratio, free cash flow, leverage, firm size have a significant effect on earningsmanagement.Whereas institutional ownership and managerial ownership do notaffect earnings management. Overall, capital intensity ratio, free cash flow,leverage, company size, institutional ownership, and managerial ownership ofearnings management amounted to 43.8%. While the remaining 56.2% isinfluenced by other variables not examined in this study.Keywords : Capital Intensity Ratio, Free Cash Flow, Leverage, Company Size,Institutional Ownership, and Managerial Ownership, and EarningManagement.
PENGARUH KONSERVATISME AKUNTANSI, DEWAN KOMISARIS INDEPENDEN, PERTUMBUHAN PENJUALAN, KEPEMILIKAN SAHAM EKSEKUTIF DAN TANGGUNG JAWAB SOSIAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERKEBUNAN YANG TERDAFTAR DI BEI 2013 – 2017 Julia Jasmine; Emrinaldi Emrinaldi; Hariadi Hariadi
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 aimed to examine the impact of Accounting Conservatism,Independent Board of Commissioners, Sales Growth, Ownership of ExecutiveShares and Corporate Social Responsibility against tax avoidance on plantationcompanies and this research aimed to examine the effect from the variables thatcould be significantly influence or not againt Tax Avoidance. The sample used inthis research is based on criteria that have been set and totally amounted 12samples with a total of 40 data from plantation company that listed on IndonesiaStock Exchange 2013-2017. This research used purposive sampling method andtesting the hypothesis using double linear regression analysis test (Using SPSS18.0). The result from this research showed that Independent Board ofCommissioners, Sales Growth, Executive Share Ownership and Corporate SocialResponsibility partially have a significant influence against tax avoidance andAccounting Conservatism do not have a significant partial effect against taxavoidance. Results of coefficient of determination (adjusted R2) has a value 0.416.This mean that the overall effect of independent variables against Tax Avoidanceamounted 41.6%, while the remaining 58.4% is influenced by other independentvariables.Keywords : Tax Avoidance, Accounting Conservatism, Independent Board ofCommissioners, Sales Growth, Executive Share Ownership,Corporate Social Responsibility.
PENGARUH PENGALAMAN AUDIT, INDEPENDENSI, BEBAN KERJA, TIPE KEPRIBADIAN DAN SKEPTISME PROFESIONAL AUDITOR TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (Studi Empiris pada KAP di Kota pekanbaru, Padang dan Medan) Indah Novita; Emrinaldi Nur DP; Rofika Rofika
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 examines the factors that influence of audit experience,independence, workload, types of personality and professional skepticism auditorto Fraud Detection Ability of Auditors at Accounting Public Office in Pekanbaru,Padang and Medan. Respondents in this study is the auditor who works for thepublic accounting firms in Pekanbaru, Padang and Medan. The data collection isdone by distributing questionnaires directly to the auditor about 136 copies andonly 90 were returned. The sampling method is by using purposive sampling,while data processing using SPSS as software for data processing. Results of theresearch show that audit experience, independence, workload, types ofpersonality and professional skepticism auditor have a significant effect onchanges in value of the Fraud Detection Ability of Auditors. The modeldetermination coefficient is 0.873. It means that 87.3% changes in the value of theindependent variable audit experience, independence, workload, type s ofpersonality and professional skepticism auditor affect the dependent variables theauditor's ability to detect fraud. The remaining 12.7% changes in dependentvalues are influenced by other variables not in the model. Partially the auditexperience, independence, workload, personality type and professional skepticismof the auditor influence the auditor's ability to detect fraud.Keywords : audit experience, independence, workload, types of personality,professional skepticism auditor, Fraud Detection Ability of Auditor
PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL, GAYA KEPEMIMPINAN DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN PERILAKU TIDAK ETI SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada OPD Kota Dumai) Astuti Widia; Nur Emrinaldi; Hasan Alamsyah Mudrika
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 the effectiveness of internal control,leadership style and compliance with accounting rules towards tendency ofaccounting fraud which is mediated by unethical behavior This study wasconducted at 27 departments in Dumai with 67 respondents The data wereanalyzed by using PLS (Partial Least Square) analysis technique, while themethod of determining the sample is by using purposive sampling method. Theresult shows that effectiveness of internal, leadership style, compliance withaccounting rules control and unethical behavior have direct influence towardtendency of accounting fraud. The influence of effectiveness of internal controland leadership style was significantly affecting the unetichal behavior,Nonetheless, compliance with accounting rules variable do not have influencetoward unethical behavior. The influence of effectiveness of internal, leadershipstyle was significantly affecting the tendency of accounting fraud throughunethical behavior. But, compliance with accounting rules does not havesignificantly affecting to tendency of accounting fraud through unethicalbehavior.Keywords : tendency of accounting fraud, internal control effectiveness,leadership style, compliance with accounting rules, unethicalbehavior.
PENGARUH PERTIMBANGAN ETIS, PERSONAL COST, KOMITMEN PROFESIONAL, LOCUS OF CONTROL, DAN TINGKAT KESERIUSAN KECURANGAN TERHADAP INTENSI WHISTLEBLOWING INTERNAL (Studi Empiris Pada OPD PEMERINTAH PROVINSI RIAU) Sari Miranda Putri; Nasir Azwir; Kurnia Pipin
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 prove the influence ethical considerations, personalcost, professional commitment, locus of control and the level of seriousness offraud on intention to internal whistleblowing. The population in this study are allstaff working at OPD Riau Province. This research included in quantitativeresearch. The type of data used in this study is primary data is data derived fromthe next source in data collection techniques, sampling is done by purposivesampling with sampling technique with certain considerations (Sugiyono,2012:156) with the respondents as many as 124 employees working in OPD RiauProvince. These data were analyzed using multiple regression with SPSS Version22. This study aims to determine the effect of Ethical Considerations, PersonalCost, Professional Commitment, Locus of Control and the Level of Seriousness offraud on Intention to Conduct Internal Whistleblowing. The main issues that willbe explained by the researcher are as follows: To see how big influence betweendependent variable with independent variable. The results of this study indicateethical considerations, personal cost, professional commitment, locus of control,and the level of seriousness of fraud influence on intention to do internalwhistleblowing. So the conclusion of this research is that all hypothesis presentedis acceptable.Keywords : Ethical Considerations, Personal Cost, Professional Commitment,Locus Of Control, The Level Of Seriousness Of Fraud And IntentionTo Conduct Internal Whistleblowing.

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