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Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Published by Universitas Riau
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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Articles 2,715 Documents
 226   227   228   229   230 
ANALISIS STRUKTUR PERILAKU KINERJA USAHA PERCETAKAN (STUDI KASUS PADA USAHA PERCETAKAN DI KECAMATAN SUKAJADI KOTA PEKANBARU) Ramadhani Asmelia; Iyan Yani Rita; Aqualdo Nobel
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 research was conducted in the printing business in Sukajadi District, Pekanbaru City. This research aims to find out how the structure, behavior, market performance formed in the printing business in Sukajadi District. The population in this study was 71 business units and the determination of samples using probability sampling techniques with the sample method used was the sampling design area, so that the number of samples in this study amounted to 18 units of printing business. This research method is descriptive qualitative. The data used is primary and secondary data. Primary data was obtained from 18 businesses through questionnaires and interviews. Secondary data is obtained through literature books, arikel, government agencies related to the concepts and problems studied. The data analysis tool used in this research is Structure–Conduct Performance (SCP) analysis method. Where the market structure can be seen from market share, concentration ratio of the four largest companies (CR4), HarfindahlHirschman Index (IHH), and Minimum Efficiency of Scale (MES), market behavior can be seen from Capital to Labour Ratio (CLR) and performance identified through Price Cost Margin (PCM). The results showed that the printing business structure in Sukajadi subdistrict is loose oligopoly with an average concentration ratio of the four largest companies (CR4) of 57.92% and IHH of 1101.13. Barriers to business entry are low so that new entrants have the opportunity to gain market share, known from the MES average of 7.56%. Business behavior seen from clr research results ranging from 1.44 - 6.67 this means business behavior has a tendency as a capital intensive business. The performance of the printing business with the highest PCM value of 64.2% is not the largest market share (MS). This means that the profits seen from PCM are not influenced by market share.Keywords: Structure-Behavior-Performance, Market Share, Concentration Ratio (CR4), Harfindahl-Hirschman Index (IHH), Minimum Efficiency of scal (MES), Capital to Labour Ratio (CLR), Price Cost Margin (PCM).
STRATEGI PENGEMBANGAN HOTEL BINTANG TIGA DI KOTA PEKANBARU Fauzi Ahmad; Basri Syafril; Setiawan Deny
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 development strategy of three-star hotels in Pekanbaru City through the SWOT method. The method used in this study is descriptive and SWOT analysis in order to find out the obstacles faced by threestar hotels and provide the right alternative strategy to be applied to the threestar hotel industry in Pekanbaru City. The population in this study is the entire three-star hotel industry. in Pekanbaru City as many as 27 business units. The sampling technique used the census technique, so the sample in the study was 27 business units. The results showed that the analytical methods used were EFAS matrix, IFAS matrix, and IE matrix. Based on the analysis of the external and internal environment, the three-star hotel industry in Pekanbaru City is in a growth position where the concentration strategy is vertical. This means that this strategy is the main strategy for companies that have a strong competitive market in a highly attractive industry, in this case the company must minimize costs and inefficient operations so it is necessary to apply a WO strategy. In implementing the WO strategy, the three-star hotel industry in Pekanbaru City needs to prioritize the implementation of the strategy of creating price variants in order to have attractiveness and create jobs that can filter skilled and qualified workers. Increase promotional activities as well as expand markets and improve product quality in order to attract consumers from various sectors.Keywords: Three Star Hotel Industry, SWOT Analysis,IE Matrix
PENGARUH TIME BUDGET PRESSURE, AKUNTABILITAS DAN OBJEKTIVITAS TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik Di Sumbar, Riau dan Kepri) Afrina Indah; Andreas Andreas; Ilham Elfi
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

The study aims to learn about (1) the effects of time's budget pressure (2) the effects of accountability (3) the effect of objectivity on the quality of the audit. This research was done in a public accountant's office. The data used on this study is primary data with a questionnaire as an instrument. The method used for selection of samples is sampling (sample retrieval is based on the availability of elements and easier to obtain them). The number of samples in this study is 75 respondents of 25 KAP. Hypothetical testing was done using a double version of regency analysis using a statistic test used with SPSS 17. The results of this study indicate that time budget pressure has a significant impact on the quality of the audit at a rate of 0.001 significance, accountability has a significant impact on the quality of the audit at a depth of 0.001, and effectiveness has a significant effect on the quality of the audit at a degree of 0.001 in the public accounting office.Keywords: Audit Qualit, Time Budget Pressure, Accountability, Objectivity
PENGARUH INDEPENDENSI, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR (STUDI EMPIRIS PADA AUDITOR YANG BEKERJA DI KANTOR INSPEKTORAT KABUPATEN PELALAWAN) Sahrani S Almaida; Rasuli Rasuli; Supriono Supriono
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 was aimed to examine the effect of independence, emotional intelligence, spiritual intelligence and organizational commitment to auditor performance. sample of this study is the auditors who working in the Inspectorate office Pelalawan district at 2020. The sampling method is used purposive sampling methode with total 39 respondents and the population 45 peoples who 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) independence had a effect on auditor performance. (2) emotional intelligence had a effect on auditor performance. (3) spiritual intelligence had not effect on auditor performance. (4) organizational commitment had a effect on auditor performance.Keywords : Independence, Emotional Intelligence, Spiritual Intelligence, Organizational Commitment, Auditor Performance
PENGARUH KOMPETENSI APARAT PENGELOLA KEUANGAN DESA, SISTEM PENGENDALIAN INTERNAL PEMERINTAH (SPIP), DAN PARTISIPASIMASYARAKAT TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGANDESA DI KABUPATEN INDRAGIRI HILIR Akbar Ilham; Fitrios Ruhul; Supriono Supriono
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 (1) Does the competence of village financial management officials affect the accountability of village financial management, (2) Does the government's internal control system affect the accountability of village financial management, (3) Does community participation affect the accountability of village financial management.This study uses a questionnaire, the questionnaire is an instrument to obtain data by providing a list of questions that will be filled by respondents who were determined as research samples. The research sample is village officials who manage village finances, using the saturated sample method. The unit of analysis in this study consists of: Village Head, Secretary, and Kaur Element. So that the total sample in this study was 99 village officials. The analytical method used in the study is structural equation modeling (SEM) and the analysis instrument used is partial least squares (PLS) software.The results showed that the difficulty of competence of village financial management apparatus, the government's internal control system, and community participation affected the accountability of village financial management.Keywords: the competence of the village financial management apparatus, the government’s internalcontrol system, community participation
PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2016-2018) Zalfi M Harry Raudho; Hardi Hardi; Mela Fito Nanda
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 research was examined the influence of the Independent Commissioner, Audit Committee, Managerial Ownership, Institutional Ownership, Leverage and Audit Tenure to Financial Statements Integrity. This research was conducted on 18 state-owned companies listed on the IDX in 2016-2018. This research design was quantitative where the data used in this research are secondary data obtained from the IDX website. The method used for sample selection is purposive sampling. The samples in this research were 18 companies. The results showed that the Independent Commissioner had no effect with a significance value of 0.398. The Audit Committee is proven to be influential with a significance value of 0.030. Managerial Ownership has no effect with a significance value of 0.071. Institutional Ownership has an effect with a significance value of 0.031. Leverage has an effect with a significance value of 0.004. Audit Tenure has an effect with a significance value of 0.047.Keywords : Financial Statements Integrity , Independent Commissioner, Audit Committee, Managerial Ownership, Institutional Ownership, Leverage and Audit Tenure,
PENGARUH AKUNTABILITAS PUBLIK, TRANSPARANSI LAPORAN KEUANGAN, KOMITMEN ORGANISASI DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP PENGELOLAAN KEUANGAN DESA (Studi Empiris Pada Desa-Desa di Kecamatan Concong, Kecamatan Kempas dan Kecamatan Keritang Kabupaten Indragiri Hilir) Rahmah Alfiani; Rasuli M.; Supriono Supriono
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 aim to examine and to analyze the effect of public accountability, financial report transparency, organizational commitment and the quality of human resources on village financial management. The public accountability variable uses five indicators, namely legal accountability, process accountability, program accountability, policy accountability and financial accountability. The variable of financial report transparency uses four indicators, namely planning, implementation, supervision and accountability. The variable of organizational commitment uses three indicators, namely affective, sustainability and normative. The variable of human resource quality uses three indicators, namely knowledge, skills and attitudes. Meanwhile, the village financial management variable uses five indicators, namely planning, implementation, administration, reporting and accountability. This research includes quantitative research. The total population in this study were 128 village officials in the villages of Concong, Kempas and Keritang, Indragiri Hilir Regency. The sampling technique used was purposive sampling. Data measurement scale with Likert scale. The hypothesis were examined with multiple regression analysis approach and the statistical program used was SPSS 25. The results of this study indicate that public accountability, financial report transparency, organizational commitment and the quality of human resources have a direct and significant effect on village financial management.Keywords: Village Financial Management, Public Accountability, Transparency of Financial Statement, Organizational Commitment and Quality of Human Resources.
PENGARUH PENGENDALIAN INTERN, PEMANFAATAN TEKNOLOGI INFORMASI DAN MOTIVASI KERJA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (AKIP) (Studi pada Organisasi Perangkat Daerah Kabupaten Rokan Hulu) Apriani Fitri; Agusti Restu; Lukman Azhar Al
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 measure the internal influence, information technology and work motivation on the performance accountability of the government in Rokan Hulu Regency. The sampling technique used purposive sampling. Respondents who were sampled in this study were the Head of OPD, the OPD Secretary, the Head of the Subdivision of Evaluation and Reporting Planning, as well as the Head of the Finance Subdivision in the Hulu Rokan Regional Apparatus Organization. Data analysis using multiple linear regression analysis techniques using SPSS 20.0. Respondents in this study may be 116 respondents. The results of this study indicate that information and work motivation have an effect on the performance accountability of government agencies in Rokan Hulu Regency with a management value of 0.000 <0.05, the use of information technology with a value of 0.002 <0.05, and work motivation with a sig value of 0.048 <0,05. The coefficient of determination can provide an explanation that 44.9% of government performance accountability is influenced by the use of information technology, work motivation), while 56.1% of company accountability.Keywords: Performance Accountability of Government Agencies, Internal Control, Utilization of Information Technology and Work Motivation
PENGARUH STRATEGI TINGKAT BISNIS, FREE CASH FLOW, LEVERAGE, PROFITABILITAS, SALES GROWTH DAN RISIKO LITIGASI TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018) Lindarti Riski; Kamaliah Kamaliah; Kurnia Pipin
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

The purpose of this research is to examine the effect of busines level strategy, free cash flow, leverage, profitability, sales growth and litigation risk on the earning management. The population is a banking company listed on the Indonesia Stock Exchange in 2016-2018. Total sample is 39 companies based on Purposive Sampling methode. Technique of data analysis Structural Equation Modeling (SEM) using Partial Least Squares (PLS) version 6.0 for Windows as data processing software program. The result show that (1) Busines Level Strategy effect on the Earning Management, (2) Free cash flow effect on the Earning Management, (3) Leverage effect on the Earning Management, (4) Profitability effect on the Earning Management, (5) Sales growth effect on the Earning Management, (6) Litigation Risk effect on the Earning Management. Based on the calculation of coefficient determination (R2) was 0.821 which means 82.1% of the independent variables in this study can affect the dependent variable. While the remaining 17.9% is influenced by other independent variable that are not observed in this study. Keyword: earning management, business level strategy, free cash flow, leverage, profitability, sales growth, litigation risk.
PENGARUH KINERJA KEUANGAN, GOOD CORPORATE GOVERNANCE (GCG), DAN MEDIA EXPOSURE TERHADAP ISLAMIC SOCIAL REPORTING (ISR) (Studi Empiris Pada Perusahaan yang Terdaftar di JII Tahun 2016-2018) Khasanah Nur; Indrawati Novita; Azhar Al
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

Islamic Social Reporting is social reporting that does not involve holistic expectations from the community regarding the role of the company but also on a spiritual perspective. This study aims to determine the effect of return on assets (ROA), capital adequacy ratio (CAR), corporate governance, and media exposure to the extent of Islamic social reporting disclosure. To measure the level of Islamic social reporting, use a checklist that has been developed based on relevant regulations and previous research. This study uses purposive sampling from companies registered in the Jakarta Islamic Index (JII) in 2016-2018. There are 42 companies that meet the criteria as a research sample. The results of this study indicate that return on assets (ROA) has a negative effect on Islamic social reporting (ISR), while capital adequacy ratio (CAR) and media exposure have a significant effect on Islamic social reporting (ISR) and the commentary board does not significantly influence Islamic social reporting. reporting (ISR).Keywords: Islamic social reporting, return on assets (ROA), capital adequacy ratio (CAR), board of commissioners, and media exposure

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