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Kota pekanbaru,
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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 CAPITAL INTENSITY RATIO, SIZE, PROFITABILITAS DAN CAPITAL STRUCTURE TERHADAP EFFECTIVE TAX RATE (ETR) (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Rofifah Ananda Yori; Andreas Andreas; Paulus Sem
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 obtain empirical evidence about the effect of capital intensity ratio, size, profitability, and capital structure on Effective Tax Rate (ETR) in mining companies in Indonesia. Independent variables used in this study is capital intensity ratio, size, profitability and capital structure. Dependent variable used in this study is Effective Tax Rate (ETR), in observation from 2017- 2019. Study’s sampel was mining companies listed in Indonesia Stock Exchange (IDX) period among 2017-2019. Total sampels in this study are 11 companies that selected with purpossive sampling method. Data analysis methods used in this research using multiple regression analysis with significance level 5% with the help of software SPSS version of 24. The results of this study indicate that not all of independent variables effect on Effective Tax Rate (ETR), whereby capital intensity ratio and size has doesn’t effect on the Effective Tax Rate (ETR). Meanwhile profitability and capital structure has a impact on the Effective Tax Rate (ETR).Keyword: Effective Tax Rate (ETR), capital intensity ratio, size, profitabilitas, capital structure
DAMPAK EKONOMI DIGITAL BAGI UMKM (Studi Kasus Usaha SPA Di Kota Pekanbaru) Rahim Abibur; Mardiana Mardiana; Zuryani Hilmah
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 research was conducted to identify the benefits of the digital economy and its impact on SPA in the Pekanbaru City area. This research is a quantitative descriptive study, which combines questionnaires, in-depth interviews and observations of SPA as well as the digital economic media used. Subjects were selected by purposive sampling. The results showed that the most widely used digital economic media were shopee, instagram, and whatsapp. Most of the SPA use the digital economy to conduct promotions, sales and as a medium of information. From this research, it can be seen that the digital economy can increase revenue and the number of customers.Keywords: SPA, Digital Economy, Income, Customers
PENGARUH UKURAN PERUSAHAAN, PERATAAN LABA, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK Deded Deded; Ruhul Fitrios Ruhul Fitrios; Oktari Vera
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
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Abstract

This research aims to analyze the impact of company size, income smoothing, and profitability on tax avoidance,.The population in this research is company listed in Indonesia Stock Exchnage in 2017 until 2019. Total sample in this research is 66 companies with three years observation. Sampling technique in this research using purposive sampling technique and analysis teqhnique using multiple liniear regression The result of this research indicates that Company Size, Income Smoothing, and Profitability have no significant impact on tax avoidance.Keywords: Company Size, Income Smoothing, Profitability, Tax Avoidance.
PENGARUH NILAI TUKAR DAN PRODUK DOMESTIK BRUTO CHINA TERHADAP EKSPOR PISANG INDONESIA KE CHINA TAHUN 2004-2018 Aprillia Dilla; Mardiana Mardiana; Darmayuda Darmayuda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
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This research aims to determine the Influence of the Exchange Rate And chinese GDP On Indonesian Banana Exports to China in 2004-2018. The variable used in the reseach is the Indonesian banana exports to china as the dependent variable, then the exchangerate and chinese GDP as an independent variable. This research uses secondary data in the form of time series in annual form starting from 2004-2018 which can be ontained through the publication of the Central Statistics Agency and the Ministry of Agriculture of the Republic of Indonesia. The model uses time series data which is calculated by the multiple linear regression method using the SPSS aplication version 23.0. The results of research indicate that partially the exchange rate variable has a significant positive effect on Indonesian banana exports to china in 2004-2018. Simutaneosuly , the Chinese exchange rate and GDP variable significantly influence the export of –Indonesian bananas to china in 2004-2018.Keywords :Export, Exchange rate, Chinese GDP
PENGARUH STRUKTUR MODAL, GOOD CORPORATE GOVERNANCE, DAN INFLASI TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2014-2018) Yolanda Irma; Efni Yulia; Fitri Fitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
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Abstract

This study aims to determine the effect of capital structure, good corporate governance, and inflation to financial performance at food and beverage company listed on the Indonesian Stock Exchange period 2014-2018. The population in this study includes all food and beverage company totaling 19 companies, while the research sample obtained through certain criteria amounting to 19 companies whitin the study 5 years period. The result showed that : there is a negative and significant effect of capital structure on the financial performance, there is a positive and significant effect of good corporate governance on the financial performance, and there is nothing effect Inflation on the financial performance.Keywords : Capital Structure, Good Corporate Governance, Inflation, Financial Performance
ANALISIS REALOKASI DAN REFOCUSING ANGGARAN DANA DESA PADA MASA PANDEMI COVID-19 (Studi Kasus pada Kabupaten Kuantan Singingi) Yohana Rise; Darlis Edfan; Supriono Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
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This study aims to determine whether the implementation is in accordance with the plan regarding shifting the village fund budget during the COVID-19 pandemic. Changes in regulations regarding the use of village funds in handling COVID-19 in Kuantan Singingi Regency include (1). The use of village funds for the prevention and handling of Covid-19; (2). Village Cash Intensive Work; (3). Village Cash Direct Assistance. To achieve this objective, a qualitative method with the type of case study was used. The population in this study was 218 villages in Kuantan Singingi Regency, then the researchers divided the villages into four regions based on the geographical location of each village, the data on the number of covid prevention budgets in the village were sourced from the Social and Village Empowerment Service (Dissos PMD). Data collection techniques using interview techniques, observation and documentation. To ensure the validity of the data, triangulation was carried out, namely source triangulation and technical triangulation. Informants in this study consisted of key informants, key informants and supporting informants. The key informants were the Head of the Village and Community Empowerment Social Service, the Village Arrangement and Cooperation Section, and the Village Finance Section. Data analysis is done by collecting data, reducing data, and making conclusions. The results showed that the reallocation and refocusing of the Village Fund for the prevention and handling of Covid19 in Kuantan Singingi Regency was Rp. 177,009,214,000,-. Reallocation and Refocusing of Village Funds for Cash Intensive Work 51,808,938,000,-. And Direct Cash Assistance 600 thousand per month within 3 months of distribution. During the Covid-19 pandemic, in the administrative and accountability stages, there were obstacles, namely the implementation of unexpected expenditures, the budget that had been set in the estimated costs that had been budgeted, there were price differences in the market. Another problem is that there is overlapping data or duplicate data in the distribution of the aid.Keyword : Village Fund, Reallocation, Refocusing, Covid-19 Pandemic
ANALISIS PENERAPAN TOTAL QUALITY SERVICE (TQS) TERHADAP CUSTOMER SATISFACTION PADA HOTEL PESONNA CABANG PEKANBARU Ayu Setyaning Ajeng; Marpaung Jonnes M Rio; Paramita Anggia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
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Abstract

The acquisition of the Pesonna hotel consumer satisfaction index shows that the index in Pekanbaru City is the lowest compared to other cities in Indonesia. In operational studies, the application of total quality service needs to be supported by the capabilities and services of employees in achieving the success of the hospitality service industry sector to satisfy consumers. This study aims to analyze the effect of implementing total quality service on customer satisfaction at Hotel Pesonna Pekanbaru Branch. The population in this study were all consumers who visited the Pesonna Hotel Pekanbaru Branch. The sample in this study was taken using a purposive sampling technique with a total of 100 people. The primary data in this study were obtained from distributing questionnaires. Data analysis used simple linear regression. The results showed that the majority of consumer assessments of the total quality service provided by Hotel Pesonna belonged to the high category. Most customer satisfaction belongs to the satisfied category. In addition, based on regression analysis, it was found that there was a strong and significant positive effect of the application of total quality service (TQS) on customer satisfaction at Pesonna Hotel Pekanbaru Branch.Keywords: Total Quality Service, Customer Satisfaction, Pesonna Hotel
PENGARUH KOMITMEN ORGANISASI, TIME BUDGET PRESSURE, LOCUS OF CONTROL, KINERJA AUDITOR, ETIKA AUDITOR DAN TURNOVER INTENTION TERHADAP PERILAKU DISFUNGSIONAL AUDIT (Studi Empiris Pada Kantor Akuntan Publik yang Berada di Kota Batam, Padang dan Pekanbaru ) Efferida Septa Bella; Hardi Hardi; Wiguna Meilda
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 (1) organizational commitment to dysfunctional audit behavior (2) the effect of time budget pressure on dysfunctional audit behavior (3) the influence of locus of control on dysfunctional audit behavior (4) the effect of auditor performance on dysfunctional audit behavior (5) the effect of auditor ethics on dysfunctional audit behavior (6) the effect of turnover intention on dysfunctional audit behavior.The data used in this study is primary data with a questionnaire as an instrument. The method used for sample selection was purposive sampling. The population in this study was the Public Accounting Firm (KAP) located in Batam, Padang and Pekanbaru. The number of samples in this study were auditors who worked in 25 KAP distributed as many as 78 respondents and 69 questionnaires returned (88.46%). The data analysis technique used in this study was multiple linear regression analysis with the help of SPSS 23.0 for windows. The results of this study indicate that organizational commitment, time budget pressure, locus of control, auditor performance, auditor ethics, and turnover intention were proven to influence dysfunctional audit behavior.Keywords: organizational commitment, time budget pressure, locus of control, auditor performance, auditor ethics, turnover intention.
PENGARUH R&D INVESTMENT DAN GROWTH OPPURTUNITY TERHADAP KINERJA KEUANGAN DAN ENVIRONMENTAL DISCLOSURE SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTARDI BEI PERIODE 2017-2020 Harahap Rulan Sari Kholidah; Rokhhmawati Andewi; Haryetti Haryetti
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
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Abstract

This study aims to analyze the effect of r&d investment and growth opportunities on financial performance and environmental disclosure as intervening variables in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period and selected based on criteria so that 44 companies were obtained. Secondary data was collected using documentation techniques by collecting data on r&d investment, growth opportunities, financial performance and environmental disclosure during the research period in the annual report published on the IDX. The results of the study show that R&D Investment has a positive and significant effect on Environmental disclosure; Growth opportunity has a positive and significant effect on Environmental disclosure; R&D Investment has a negative but not significant effect on Financial Performance Growth opportunity has a negative but not significant effect on Financial Performance Environmental disclosure has a positive and significant effect on Financial Performance; R&D Investment has a positive and significant effect on Financial Performance with Intervening Environmental disclosure; Growth opportunity has a positive and significant effect on Financial Performance with Intervening Environmental Disclosure.Keywords: r&d investment, growth oppurtunity, firm peformance, environmental disclosure
PENGARUH ONLINE CONSUMER REVIEW DAN KUALITAS PRODUK TERHADAP CITRA MEREK DAN KEPUTUSAN PEMBELIAN PADA PRODUK CREAMATTE EMINA DI KOTA PEKANBARU Fitri Nurul Maghfira; Wijayanto Gatot; Taufiqurrahman Taufiqurrahman
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
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This research aims to find out the influence of online consumer review and product quality on brand image and the decision to buy Creamatte Emina in Pekanbaru City. The population of this study is a community in Pekanbaru City who have watched online consumer reviews and have bought Emina Creamatte products. The primary data in the study was obtained from the dissemination of questionnaires as instruments to prove the results of the study as well as to test the proposed hypothesis. This study used structural equation modeling (SEM) analysis method using Warp-PLS software version 6.0. Sampling using the technique of Non Probability Sampling with Purposive Sampling procedure by sampling as many as 170 respondents. The results of this study showed that online consumer review and product quality had a positive and significant effect on brand image and purchasing decisions on emina creamatte products in Pekanbaru City.Keywords : Online consumer review, product quality, brand image, purchasing decision, Creamatte Emina.

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