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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 GOOD CORPORATE GOVERNANCE DAN INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI SUBSEKTOR INDUSTRI BARANG KONSUMSI PERIODE 2016-2019) Puspita Mentari; Rokhmawati Andewi; Haryetti Haryetti
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to analyze the effect of good corporate governance, and investment opportunity set on earnings quality through capital structure in companies listed in the Consumer Goods Industry Sub-sector for the 2016-2019 period and selected based on criteria to obtain 120 data. Secondary data was collected by documentation technique by collecting data on independent ownership, managerial ownership, institutional ownership, board of commissioners, audit committee, IOS, DER and earnings quality during the research period in the annual report published on the IDX. The results of the study show that good corporate governance has a positive but not significant effect on capital structure; Investment Opportunity Set has a negative and significant effect on capital structure; good corporate governance has a positive but not significant effect on earnings quality; investment opportunity set has a negative and significant effect on earnings quality; capital structure has a significant negative effect on earnings quality; good corporate governance has a positive but not significant effect on earnings quality by intervening capital structure; investment opportunity set has a negative but not significant effect on earnings quality by intervening capital structure.Keywords: Good Corporate Governance, Investment Opportunity Set, Capital Structure, Earnings Qualit
STRATEGI PEMASARAN MENGGUNAKAN ANALISIS SWOT PADA SURAT KABAR PEKANBARU POS DI KOTA PEKANBARU Susanti Maya; Wijayanto Gatot; Taufiqurrahman Taufiqurrahman
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the internal and external environment of Pekanbaru Pos newspaper to determine the appropriate marketing strategy with Pekanbaru Pos with SWOT analysis. This study uses a descriptive qualitative approach, the data collection techniques used in this study are interviews, observations and questionnaires. The sample in this study amounted to 10 people who came from internal and external companies. Based on the results of the analysis using IFAS and EFAS matrices, SWOT Matrix and SWOT Cartesian Diagram, Pekanbaru Pos newspaper is in quadrant I position and the strategy obtained is SO (Strengths and Opportunities) strategy that uses strengths (Strengths) to take advantage of opportunities (Opportunities) . The implementation of the SO strategy is to expand the distribution area and utilize technology to innovate news with qualified human resources.Keywords: Marketing Strategy, IFAS Matrix, EFAS Matrix, SWOT Matrix.
PEGARUH MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN SUB SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 – 2019 Hasugian Raifian; Haryetti Haryetti; Fitri Fitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of Intellectual Capital on Firm Value with Financial Performance as a mediating variable. The independent variable in this study is Intellectual Capital which is proxied by Value Added Intellectual Coefficient (VAIC). The dependent variable is the Value of the Company which is proxied by Price Book Value (PBV). And the mediating variable in this study is financial performance as proxied by Return On Assets (ROA). The population in this study is all of the various industries subsector companies that were officially listed on the Indonesia Stock Exchange for the 2015-2019 period as many as 38 companies. The sampling technique was carried out using purposive sampling method obtained by 34 companies. The analytical method used is path analysis. The results show that Intellectual Capital has a significant positive effect on Financial Performance, Intellectual Capital does not have a significant positive effect on Firm Value, Financial Performance has a significant positive effect on Firm Value, and Intellectual Capital has a positive influence on Firm Value with Financial Performance as a Mediation Variable.Keywords: Intellectual Capital, Financial Performance, Firm Value
ANALISIS IMPOR PUPUK DI INDONESIA TAHUN 2004 - 2018 Anisa Nelva Siti; Mardiana Mardiana; Darmayuda Darmayuda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of Indonesia's GDP and the exchange rate affecting the import of Indonesian fertilizer in 2004 - 2018. This study uses secondary data obtained from data from the Central Statistics Agency (BPS) and Bank Indonesia. The analytical method used is Multiple Linear Regression Analysis with the Ordinary Least Square (OLS) least squares analysis, testing of hypotheses and data suitability (classical assumptions) using a 5% significance level. Based on the results of the study it is known that simultaneously Indonesia's GDP and Exchange rates jointly affect Indonesia's fertilizer imports. However, partially, Indonesia's GDP has a positive and significant effect on fertilizer imports in Indonesia and the exchange rate is obtained partially and does not have a significant negative effect on fertilizer imports in IndonesiaKeywords: GDP, Exchange Rate and Fertilizer Import
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, TINGKAT PEMAHAMAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP PEMENUHAN KEWAJIBAN PERPAJAKAN (Studi Empiris Wajib Pajak Badan Pada KPP Madya Pekanbaru) Putra Yuananda Yogi; Zirman Zirman; Supriono Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of the use of information technology, the level of understanding of taxation and awareness of taxpayers on the fulfillment of tax obligations. The object of this research is the Pekanbaru Intermediate Tax Service Office. The method used in this research is hypothesis testing. The population and sample in this study were corporate taxpayers who were registered at the Pekanbaru Intermediate Tax Service Office. The data source of this research is a questionnaire distributed to 91 corporate taxpayer respondents. The data analysis method used in this research is descriptive statistics and multiple linear regression using thedata processing software program Statistical Product and Service Solution (SPSS) version 25.0 for windows. The results of this study indicate that the use of information technology, level of understanding of taxation and awareness of taxpayers has a significant effect on the fulfillment of tax obligations.Keywords: Fulfillment of Tax Obligations, The Use of Information Technology, Level of Tax Understanding, Taxpayer Awareness
PENGARUH FAKTOR MODAL, BAHAN BAKU, TENAGA KERJA TERHADAP JUMLAH PRODUKSI PANCAKE DURIAN DI KOTA PEKANBARU Dewi Sri Tia; Pailis Armas Eka; Aqualdo Nobel
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
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This research was conducted on the Durian Pancake industry in Pekanbaru City. The purpose of this study is to determine the effect of capital, raw materials, and labor on the production of Durian Pancake industry in Pekanbaru City. The data used are secondary and primary data. This secondary data was sourced from the Cooperative and UMKM offices of Pekanbaru City, while the primary data was obtained from as questionaire conducted through interviews with 9 respondents of the durian pancake industry in the City of Pekanbaru. The theory used in this study is a theory relating to production factors, namely the Cobb-Douglas production function. The Data analysis method in this research is descriptive quantitative research. The sampling technique in this study is a saturated sampling technique which is a sampling technique if all members of the population are used as samples, namely 9 samples of Durian Pancake industry in Pekanbaru City. Data processing using SPSS application version 23.0.the variables used are capital,raw materials, and labor in the Durian Pancake industry in Pekanbaru City. The result showed that the variables capital, raw materials, and labor had a significant effect on durian pancake production. The results of multiple linear regression, the coefficient of determination R2 value is 0.837.This means that capital, raw materials, and labor have an important role in the level of production in the durian pancake industry in the city of Pekanbaru.Keywords: Production, Capital, Raw Materials, Labor, and Durian Pancake
PENGARUH TOTAL QUALITY MANAGEMENT (TQM) TERHADAP KINERJA PERUSAHAAN (STUDI PTPN V SEI PAGAR KAB. KAMPAR) Yunita Erni Siska; Restu Restu; Siregar Andreas Prima
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of total quality management (tqm) on company performance by using three independent variables namely leadership, employee involvement, and continuous system improvement on the dependent variable, namely company performance. The population in this study were the general manager and all employees of PTPN V Sei Pagar Kab. Kampar. The sampling technique used was saturated sampling technique or census by determining the entire population in this study was 147 respondents. The data were tested using validity test, reliability test and classical assumption test. The analytical method used in this research is quantitative analysis and linear regression analysis using SPSS 23 for windows program. The results of this study indicate that 1.) leadership has a positive and significant effect on company performance, 2.) employee involvement and empowerment has a positive and significant impact on company performance, 3.) continuous system improvement has a positive and significant impact on company performance. The result of the calculation of the coefficient of determination (R2) of 0.457 means that the effect of total quality management (tqm) on the company's performance is 45.7% while the remaining 54.3% is influenced by other variables not included in this model.Keywords: Total Quality Management, Leadership, Employee Involvement, And Continuous System Improvement, Company Performance
PENGARUH STRES, KEMAMPUAN AKADEMIK DAN KOMUNIKASI TERHADAP MOTIVASI MAHASISWA DALAM MENYELESAIKAN SKRIPSI (STUDI KASUS MAHASISWA JURUSAN TEKNIK ELEKTRO FAKULTAS TEKNIK UNIVERSITAS RIAU) Wijaya Wardhana Abi; Sasmita Jumiati; Pramadewi Arwinence
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to analyze the effect of stress on student motivation in completing thesis, academic ability on student motivation in completing thesis and communication on student motivation in completing thesis. This research was conducted on students of the Department of Electrical Engineering, Faculty of Engineering, University of Riau with a population of 142 active students who are in the thesis completion stage by taking samples by accidental sampling (random sampling) and using the slovin formula. So, the samples in this study were 59 people. The data analysis technique used path analysis and multiple linear regression test. Based on the results of the analysis, it was found that stress had a significant negative effect on student motivation in completing thesis, academic ability had a significant positive effect on student motivation in completing thesis and communication had a significant positive effect on student motivation in completing thesis.Keywords: stress, academic ability, communication, student motivation in completing thesis
PENGARUH AKUNTABILITAS, TRANSPARANSI DAN KETEPATAN WAKTU TERHADAP KINERJA ANGGARAN (Studi Empiris Pada Organisaasi Perangkat Daerah Kota Pekanbaru) Prasetyo Prasetyo; Kennedy Kennedy; Kurnia Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine the effect of accountability, transparency, and timeliness on budget performance at OPD in Pekanbaru City. The population is all OPD in Pekanbaru City. The sampling technique used purposive sampling method with a total sample of 81 subjects. The data collection technique used in this research is a questionnaire. The data analysis technique used is multiple regression. The results showed that the variables of accountability (X1) has a positive effect on the performance of the budget, with a value oftcount > 4.142 ttable 1.991 or sig 0.000 < 0.05. Variable transparency (X2) has a positive effect on the performance of the budget withtvaluethe 2,551 > ttable 1.991 or sig of 0.013 < 0.05 so. Variable timing (X3) effect on the performance of the budget, with a value oft > 2,215 ttable 1.991 or sig of 0.030 < 0.05.Keyword : Akuntabilitas, Transparansi dan Ketepatan Waktu terhadap Kinerja Anggaran
PENGARUH KOMPETENSI APARATUR PEMERINTAH, PENGENDALIAN AKUNTANSI, KETAATAN PADA PERATURAN PERUNDANG-UNDANGAN, DAN PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (STUDI EMPIRIS PADA OPD DI PEKANBARU) Rosalia Hery; M. Rasuli M. Rasuli; Kurnia Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study was aimed to examine the influence of government apparatus competency, accounting control, adherence to rule of law, and budgetary participation on performance accountability of government entity. sample of this study is regional apparatus organization of pekanbaru city. The sampling method is used purposive sampling methode with total 99 respondents and the population 45 regional apparatus organization used in this study. The data source used in the study was the primary data. Analysis of data is carried out using multiple regression analysis with the program of SPSS version 23.0 windows. The result proved that: (1) government apparatus competency had a effect on performance accountability of government entity. (2) accounting control had a effect on performance accountability of government entity. (3) adherence to rule of law had effect on performance accountability of government entity. (4) budgetary participation had a effect on performance accountability of government entity.Keyword: Government Apparatus Competency, Accounting Control, Adherence To Rule Of Law, Budgetary Participation, Performance Accountability Of Government Entity

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