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Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Published by Universitas Riau
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Core Subject : Economy,
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Articles 2,715 Documents
PENGARUH PROFITABILITAS, LEVERAGE, UMUR PERUSAHAAN, RISIKO BISNIS DAN GOOD CORPORATE TERHADAP PERINGKAT OBLIGASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2020 Akbar Hidayat Rahmad; Efni Yulia; Rahmayanti Elvi
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 Profitabilty, Leverage, Firm Age, Bussiness Risk, and Good Corporate Governance on Bond Rating. The population in this study involved all manufacturing companies officially listed on the Indonesia Stock Exchange for the period of 2015-2020 totalling 181 companies. A total of 10 samples were obtained using purposive sampling method. The data were analyzed using logostic regression. The results showed that Profitabilty has a significant and positive effect on Bond Rating, Leverage has a significant and negative effect on Bond Rating, Firm Age has no significant effect on Bond Rating, Bussiness Risk has a significant and negative effect on Bond Rating, Good Corporate Governance has no significant effect on Bond Rating.Keywords: Profitabilty, Leverage, Firm Age, Bussiness Risk, Good Corporate Governance, Bond Rating
ANALISIS PERSEDIAAN TEPUNG FORMULA SEBAGAI BAHAN BAKU UTAMA PEMBUATAN BROWNIES DENGAN MENGGUNAKAN METODE ECONOMIC ORDER QUANTITY (EOQ) PADA USAHA JEPARA BROWNIES PEKANBARU Manungkali Muliadi; Daulay Nauli Iwan; Siregar Andreas Prima
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
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This study aims to determine the effect of (1) how much is the optimal amount of raw material purchases, (2) how many the frequency of raw material purchases is, (3) what the total inventory costs are of an efficient resource supply, and (4) when is the right time to reorder point. Economic Order Quantity (EOQ) is a technique for obtaining raw material inventory in a company that determines how many beneficial orders are for each time an order is ordered with a predetermined frequency and when to reorder point. This method aims to minimize total inventory costs. Using this method can also reduce inventory costs so that inventory efficiency is good and the optimal number of order units can be achieved by keeping costs to a minimum. The results showed that (1) the amount of raw material procurement carried out by the Usaha Jepara Brownies Pekanbaru was not optimal, (2) the optimal frequency of raw material procurement was four times a year or once every three months, (3) the Usaha Jepara Brownies Pekanbaru was too wasteful in spending the total inventory cost, and (4) the reorder point implemented by the company has not been regular.Keywords: EOQ, purchase frequency, Total inventory cost, and reorder point
PENGARUH LITERASI KEUANGAN DAN INKLUSI KEUANGAN TERHADAP KEMAMPUAN PENGELOLAAN KEUANGAN PELAKU USAHA MIKRO ( STUDI KASUS PADA USAHA MIKRO KOTA PEKANBARU) Putri Riantika; Haryetti Haryetti; Fitri Fitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
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This study aimed to test and seek empirical evidence regarding financial literacy and financial inclusion whether it affects the financial management ability of micro-entrepreneurs in Pekanbaru City. The population of this research is micro business located in Pekanbaru City by determining a sample of 100 micro business units with five existing business clusters. The results of this study indicate that financial literacy has a effect and significant influence on the financial management ability of micro business actors and financial inclusion also has a effect and significant influence on the financial management ability of micro business actors.Keywords: financial literacy, financial inclusion, financial management ability of micro entrepreneurs, micro businesses.
ANALISIS SOSIAL, EKONOMI DAN DEMOGRAFI TERHADAP PENGGUNAAN ALAT KONTRASEPSI DI KABUPATEN SIAK Prasetiya Adi; Maulida Yusni; Aqualdo Nobel
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
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This study aims to analyze the effect of age at first marriage, education, household income and number of children still alive on the duration of use of contraceptives in Siak Regency. The methods used in this research are correlation and quantitative methods. Quantitative descriptive analysis is a study that uses numbers. The data from the information examined in this study are: primary data. Methods of data analysis using multiple regression with the help of SPSS Version 20.00. The results of this study indicate that partially and simultaneously the variables of age at first marriage, education, household income and number of children have a significant effect on the duration of use of contraceptives in Siak Regency.Keywords: Age of first marriage, education, household income, number of children still alive, duration of use of contraceptives
PENGARUH MANAJEMEN LABA, LEVERAGE, KUALITAS AUDIT, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Sub Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2013-2018) Ismail Feni; Anugerah Rita; Mela Fito Nanda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
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The purpose of this study was to determine the effect of earnings management, leverage, audit quality, liquidity and company size on the level of financial statement disclosure in sub-sector transportation companies listed on the Indonesia Stock Exchange (BEI). The data used in this study are secondary data, namely financial statements. The population in this study were all sub-sector transportation companies listed on the IDX for the 2013-2018 period. The number of samples in this study were 96 samples for 6 years using purposive sampling. The analysis technique in this study used multiple regression analysis and was performed using SPSS. The results of this study indicate that earnings management, leverage, audit quality, liquidity and company size have a significant effect on the level of financial statement disclosure in subtransportation companies listed on the Indonesia Stock Exchange (BEI) with significant values of 0.000, 0.015, 0.009, 0.000 and 0.000.Keywords: Earnings Management, Leverage, Audit Quality, Liquidity and Company Size, The Level of Financial Statement Disclosure
PENGARUH PENDAPATAN KELUARGA, PENDIDIKAN ISTRI, DAN USIA KAWIN PERTAMA TERHADAP PENGGUNAAN KONTRASEPSI PADA WANITA USIA SUBUR DI KOTA PEKANBARU Mardhotillah Ayu; Maulida Yusni; Aulia Fahda Ando
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
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Abstract

This study aims to determine the family income, education of wives and age at first marriage on contraceptive use in fertile aged women in Pekanbaru City. This research is a primary research which data collection using a research questionnaire. The total population of the study was all users of active contraceptives in Pekanbaru City as many as 321,274 people, then based on the Taroyamane formula with a level of 10%, a total sample of 100 respondents was obtained. The analytical method used is descriptive quantitative using multiple linear regression analysis. Based on the results of the study, it is known that family income, wife's education and age at first marriage have an effect on the use of contraceptives in women of childbearing age in Pekanbaru City together or simultaneously. However, partially the variables of family income and wife's education have a significant positive effect on contraceptive use among women of childbearing age in Pekanbaru City. However, age at first marriage did not have a significant effect on contraceptive use in women of childbearing age in Pekanbaru City. Family income is the dominant factor affecting contraceptive use in women of childbearing age in Pekanbaru City.Keywords: family income, wife's education, age at first marriage, contraception use
PENGARUH DUKUNGAN MANAJEMEN PUNCAK DAN KEMAMPUAN SUMBER DAYA MANUSIA TERHADAP KESUKSESAN PENERAPAN SISTEM INFORMASI AKUNTANSI DAN KINERJA ORGANISASI PADA OPD PEMERINTAH KOTA/KABUPATEN DI WILAYAH PESISIR UTARA PROVINSI RIAU Aulia Sakura; Fitrios Ruhul; Putra Agri Adhitya
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
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This study aimed to examine the effect of top management support and human resource ability on the successful application of the accounting information system and organizational performance on regional apparatus organization in districts/cities in the northern coast. The sampling method using analysis and descriptive method. In this study the data needed all population sampled 104 regional apparatus organization. The data analysis used in the study was Smart PLS, while the data used was a questionnaire that had been filled in by each OPD. The results show that, top management support has an affects on the success of the accounting information system and has no affects on the organizational performance, ability human resources has an effect on the success of the accounting information system and organizational performance, the successful aplication accounting information system has an effect on organizational performance.Keywords : Top Management Support, Human Resources Ability, The Succesful Application Of The Accounting Information System, Organizational Performance.
PENGARUH NILAI TUKAR RUPIAH, FOREIGN DIRECT INVESTMENT (FDI), PINJAMAN LUAR NEGERI DAN NET EKPOR TERHADAP CADANGAN DEVISA DI INDONESIA TAHUN 2005-2019 Anisa Febri; Syapsan Syapsan; Widayatsari Any
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
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This study aims to determine the effect of the influence of the rupiah exchange rate, foreign direct investment (FDI), foreign loans and net exports on foreign exchange reserves in Indonesia in 2005-2019. The data used is time series data for the period 2005-2019. This study uses the Multiple Linear Regression analysis method using the statistical program Eviews 10. This study provides partial results that the rupiah exchange rate has a negative and significant effect on foreign exchange reserves. Foreign direct investment (FDI) partially has a positive and insignificant effect on foreign exchange reserves. Partial foreign loans have a positive and significant effect on foreign exchange reserves. Net exports partially have a negative and insignificant effect on foreign exchange reserves. Simultaneously, the exchange rate, foreign direct investment (FDI), foreign loans and net exports together have a significant effect on foreign exchange reserves in Indonesia. The Adjusted R-Squared value in this study is 0.905239, which means that 91 percent of the foreign exchange reserve variable can be explained by the independent variables in this study, the remaining 9 percent is explained by other variables outside the research model. Keywords: Rupiah Exchange Rate, Foreign Direct Investment (FDI), Foreign Loans, Net Exports, Foreign Exchange Reserves
PENGARUH OPINI AUDIT, UKURAN PERUSAHAAN, PERGANTIAN MANAJEMEN, AUDIT FEE DAN AUDIT TENURE TERHADAP AUDITOR SWITCHING (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019) Hidayatika R Fredlina Dwitami Edla; Yusralaini Yusralaini; Hanif Afriana Rheny
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
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Abstract

This study aims to examine and analyze empirically on how the influence of audit opinion, company size, management change, audit fees and audit tenure on auditor switching. The population used in this study were banking companies listed on the Indonesia Stock Exchange in 2015-2019. The sample used was 27 banking companies selected using the purposive sampling method. The data analysis method used logistic regression analysis (Logistic Regression) with the help of the IBM Statistical Package for Social Science (SPSS) version 25 program. The results of this study indicate that: (1) audit opinion has an effect on auditor switching with a significance level of 0.009 <0.05. (2) firm size has an effect on auditor switching with a significance level of 0.044 < 0.05. (3) management change has an effect on auditor switching with a significance level of 0.003 < 0.05. (4) audit fee has an effect on auditor switching with a significance level of 0.042 < 0.05. (5) audit tenure has an effect on auditor switching with a significance level of 0.000 < 0.05.Keywords: Auditor Switching, Audit Opinion, Company Size, Management Change. Audit Fee and Tenure Audit.
PENGARUH PENERAPAN MANAJEMEN KUALITAS TERHADAP KINERJA ORGANISASI DENGAN KINERJA OPERASIONAL SEBAGAI VARIABEL MEDIASI PADA USAHA KECIL MENENGAH DI KABUPATEN KUANTAN SINGINGI Hakim Fikrul; Restu Restu; Daulay Nauli Iwan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
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This study aims to determine the effect of the implementation of quality management (X) on organizational performance (Y) by mediating operational performance (M) in Small and Medium Enterprises (UKM) in Kuantan Singingi Regency. The population in this study were all SMEs in the processing industry sector that had received PP-IRT certificates in Kuantan Singingi Regency, totaling 57 SMEs. Primary 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 SEM-PLS with the help of the Smart-PLS program. The sampling technique that has been chosen is the census method (57 SMEs in the manufacturing sector who have received PP-IRT Certificates in Kuantan Singingi Regency). The results of this study indicate that: 1) There is a positive and significant effect of the application of quality management on operational performance, 2) There is a positive and significant effect of the application of quality management on organizational performance, 3) There is a positive and significant effect of operational performance on organizational performance, 4) There is a the positive and significant influence of the application of quality management on organizational performance mediated by operational performance of SMEs in the processing industry sector that have received PP-IRT Certificate in Kuantan Singingi Regency.Keywords: Quality Management, Operational Performance, Organizational Performance