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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 2,713 Documents
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PENGARUH OPINI AUDIT SEBELUMNYA, PERUBAHAN MANAJEMEN, KEPEMILIKAN PUBLIK DAN REPUTASI AUDITOR TERHADAP AUDITOR SWITCHING Randy, Mamolla; Andreas, Andreas; Elfi, Ilham
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 examine and analyze the effect of previous audit opinion, management change, public ownership on auditor switching and auditor reputation on auditor switching. The population of this study were 18 real estate & property companies listed on the Indonesia Stock Exchange in 2014-2018. The type of data used is documentary data, namely research data in the form of financial reports that have been published from 2014-2018. The method of analysis used in this research is logistic regression analysis. The results showed that the audit opinion had no effect on auditor switching, which was evident from the significance value of 0.506> 0.05. Management change has no effect on auditor switching which is evident from a significance value of 0.695> 0.05. Public share ownership has no effect on auditor switching as evidenced by a significance value of 0.734> 0.05). Audit reputation has no effect on auditor switching which is evident from a significance value of 0.731> 0.05.Keywords: Previous Audit Opinion, Management Change, Public Ownership and Auditor Reputation Against Auditor Switching
FAKTOR-FAKTOR YANG MEMPENGARUHI PERMINTAAN PRODUK KERUPUK KULIT DI KOTA PEKANBARU A. Eko, Prasetio; Azwar, Harahap; Yusni, Maulida
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

Skin crackers are one of the processed food industries that are quite popular in the community. Apart from cultural factors, the majority of the population likes skin crackers, another factor is the existence of cowhide waste in the Slaughterhouse which is the main ingredient for abundant skin crackers and facilitates the production of crackers. leather in Pekanbaru City. In analyzing the number of requests for skin crackers in Pekanbaru City, there are many factors that influence the demand. In this study, there are 3 factors that become independent variables in the analysis of the demand for skin crackers in Pekanbaru City, including income (X1), taste (X2), and the price of skin crackers (X3). Meanwhile, the dependent variable is demand (Y). The method used is multiple linear regression analysis, namely the partial regression test (t test), simultaneous coefficient test (F test) and the coefficient of determination (R2). The results of this study are based on statistical testing of the partial regression equation, namely the independent variable income (X1), taste (X2) and price (X3) have a significant effect on the dependent variable, namely the demand for skin crackers in Pekanbaru City. Based on the regression equation simultaneously, it shows that income, taste and price have a significant effect on the demand for skin crackers. Meanwhile, based on the coefficient of determination (R2) shows that the independent variable has an effect of 71.1% on the demand for skin crackers, the remaining 28.9% is influenced by other variables not included in this regression model.Keywords: Demand, Income, Taste, Price
PENGARUH PERENCANAAN ANGGARAN, PENCATATAN ADMINISTRASI, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENYERAPAN ANGGARAN (STUDI PADA OPD PROVINSI RIAU) Farhan, Putra Bayu; Kennedy, Kennedy; Arumega, Zarefar
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 financial realization number and physical of the Riau Regional Budget are still low because the absorption capacity has only reached 68.2% and physically 75% of the target that should have been achieved at least 90%. Several different variables have been tested by several previous researchers associated with budget absorption. The purpose of this study was to test the correlation of 3 (three) independent variables, namely variable x (budget planning, administrative records and human resource competence) with 1 (one) dependent variable, namely variable y (budget absorption) in OPD Riau Province using 3 (three) hypotheses. The method used in this study is a survey method with the respondent is the head of the department / agency, treasurer of expenditure and head of department in OPD Riau Province. The survey was conducted for 52 (fiftytwo) days with a participation rate of 82.72%. The data were processed and analyzed using SPSS version 25. The data were analyzed to test the hypothesis using multiple linear regression analysis. The results of this study indicate that budget planning, administrative records, and human resource competence affect budget absorption.Keywords: Budget Planning, Administrative Records, Competency Of Human Resources, Budget Absorption.
PENGARUH PENGENDALIAN INTERN, PEMANFAATAN TEKNOLOGI INFORMASI DAN MOTIVASI KERJA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (AKIP) (Studi pada Organisasi Perangkat Daerah Kabupaten Rokan Hulu) Fitri, Apriani; Restu, Agusti; Al, Lukman Azhar
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 LINGKUNGAN KERJA NON FISIK, DISIPLIN KERJA DAN PENGAWASAN TERHADAP KEPUASAN KERJA DAN KINERJA KARYAWAN LAPANGAN PADA PT. BUMI SAWIT PERKASA KAB. KAMPAR Sri, Hartina; Marzolina, Marzolina; Ahmad, Rifqi
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 the effect of non-physical work environment, work discipline and supervision on job satisfaction and employee performance. Locations in research at PT. Bumi Sawit Perkasa in the Kampar Regency area to be precise in Danau Lancang Village, Tapung Hulu District. The sample in this study amounted to 115 people using the saturated sample method. Because at the time of distributing the questionnaire, out of 115 respondents, 6 of them did not fill in, so only 109 respondents filled in and continued as research data. The data analysis technique used is path regression analysis. The results explained that non-physical work environment, work discipline and supervision had a significant effect on job satisfaction. Meanwhile, the path regression results explain the non-physical work environment, work discipline and supervision have a significant effect on employee performance through job satisfaction.Keywords: Non-Physical Work Environment, Work Discipline, Supervision, Job Satisfaction and Employee Performance
PENGARUH KEAHLIAN AUDITOR, RISIKO AUDIT, SITUASI AUDIT, DAN TEKANAN KETAATAN TERHADAP KETEPATAN PEMBERIAN OPINI DALAM AUDIT LAPORAN KEUANGAN (Studi Empiris Pada Kantor Akuntan Publik di Kota Batam, Padang dan Pekanbaru) Wadya, Rinalda Prasilia; M, Rasul; Volta, Diyanto
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) the effect of the auditor's expertise on the accuracy of giving opinions in the financial statement audit (2) the effect of audit risk on the accuracy of giving opinions in the financial statement audit (3) the effect of the audit situation on the accuracy of giving opinions in the financial statement audit (4) the effect of compliance pressure on the accuracy of giving opinions in the financial statement audit. The data used in this study are primary data with a questionnaire as an instrument. The method used for sample selection was purposive sampling. The population in this study were Public Accounting Firms (KAP) located in Batam, Padang and Pekanbaru City. The number of samples in this study were auditors who worked in 24 KAPs distributed by 72 respondents and returned questionnaires as many as 72 questionnaires (100%). The data analysis technique used in this study is multiple linear regression analysis with the help of SPSS 25.0 for windows. The results of this study indicate that auditor expertise, audit risk, audit situation and compliance pressure are proven to affect the accuracy of giving opinions in auditing financial statements.Keywords: audit opinion, auditor expertise, audit risk, audit situation, compliance pressure.
PENGARUH DISIPLIN KERJA, MOTIVASI DAN KOMPENSASI TERHADAP KINERJA KARYAWAN PADA PT. BPR SWADAYA ANAK NAGARI PASAMAN BARAT Yunia, Putri Ika; Taufiqurahman2, Taufiqurahman2; Roesnelly, Roesdi
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 examine the effect of work discipline, motivation and compensation on employee performance. Collecting data in this study using a questionnaire survey with sampling techniques for this study using a census (saturated) by taking all members of the population, then made a sample. The questionnaire was distributed to 58 respondents in the marketing department of PT. BPR Swadaya Anak Nagari Pasaman Barat, so that it can be used and processed as a whole. The data collected is processed using Multiple Linear Regression between Work Discipline, Motivation and Compensation for Employee Performance. The results showed that: 1) discipline has a positive and significant effect on employee performance at PT. BPR Swadaya Anak Nagari Pasaman Barat. 2) motivation has a positive and significant effect on the performance of PT. BPR Swadaya Anak Nagari Pasaman Barat 3) compensation has a positive and significant effect on employee performance at PT. BPR Swadaya Anak Nagari Pasaman Barat 4) Work Discipline, Motivation and Compensation have a positive and significant effect on the Performance of PT. BPR Swadaya Anak Nagari Pasaman Barat.Keywords : Works Discipline, Motivation, Compensation, Employee Performance
ANALISIS TINGKAT KEPUASAN PELANGGAN TERHADAP KUALITAS LAYANAN DAN HARGA JASA ANGKUTAN DARAT DENGAN METODE IMPORTANCE PERFORMANCE ANALYSIS (IPA) PADA PT. GUSTAMAN EXPRESS PEKANBARU Muhammad, Muhammad Fadhil; Zulkarnain, Zulkarnain; Sri, Wildah Wahyuni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 11, No 1 (2024): (Januari - Juni )
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to see the level of customer satisfaction with the service quality and price of land transportation services at PT. Gustaman Express Pekanbaru. The population in this study are individuals or companies who have used PT delivery services. Gustaman Express since 2022, totaling 612 people or entities. The number of samples in this study was 115 people or bodies based on predetermined criteria. The data analysis method for this research is the Customer Satisfaction Index (CSI) and Importance Performance Analysis (IPA) using the SPSS version 26 program. The results of the research show that the level of customer satisfaction (CSI) with service quality is 77.60% in the satisfied category. Meanwhile, the level of customer satisfaction (CSI) regarding price was 79.01%. This means that customers are satisfied with the quality of service and prices offered by PT. Gustaman Express Pekanbaru. In the service quality variable, there are 7 items in the main quadrant, namely modern equipment, cleanliness of physical facilities, facilities that are visually attractive, informing about certainty of service times, providing services according to promises, delivering services correctly the first time, delivering services in accordance with promised time. Meanwhile, in the price variable, there is 1 item that is in the main quadrant, namely competitive prices. This means that these items are considered important for customers, but the company's performance is still low, so improvements are needed in the future. Keywords: Customer Satisfaction, Service Quality, Price
PENGARUH PENGAWASAN, DISIPLIN DAN KESELAMATAN & KESEHATAN KERJA (K3) TERHADAP KINERJA KARYAWAN PT. CITRA AGRO SEJATI KECAMATAN SIMPANG KANAN, KABUPATEN ROKAN HILIR Mulyadi, Mulyadi; Nuryanti, Nuryanti; Rosnelly, Roesdi
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 analyze "The Effect of Supervision, Discipline and Occupational Safety & Health (K3) on Employee Performance of PT. Citra Agro Sejati, Simpang Kanan Subdistrict, Rokan Hilir Regency ”with 44 respondents in the processing division. Data analysis used multiple linear regression analysis method with the help of SPSS (Statistical Package of Social Science) version 20. Based on the hypothesis testing conducted, the results showed that supervision had a significant effect on performance, discipline had a significant effect on performance, and occupational safety & health had a significant effect. on performance. Supervision, Discipline and Occupational Safety & Health (K3) have a significant effect on performance.Keywords : Supervision, Discipline, Occupational Safety & Health (K3), Employee Performance.
PENGARUH OBJEKTIVITAS, AKUNTABILITAS, INTEGRITAS DAN PROFESIONALISME TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik di Wilayah Jakarta Selatan) Novia, Rahmatika; Andreas, Andreas; Al, L Azhar
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 examine the Effect of Objectivity, Accountability, Integrity and Professionalism on Audit Quality (Empirical Study of Public Accounting Firms in South Jakarta). The sample was determined by convenience sampling method. In order to obtain 155 samples of auditors who were respondents. This study uses primary data obtained from respondents' answers and distributed questionnaires. The collected data were analyzed using data analysis methods by first proposing classical assumptions before testing the hypothesis. Classic assumption tests and hypothesis testing were carried out using SPSS version 22 software. The results of this study concluded that Objectivity has a significant effect on Audit Quality, Accountability has a significant effect on Audit Quality, Integrity has a significant effect on Audit Quality, and Professionalism has a significant positive effect on Audit Quality.Keywords:Objectivity, Accountability, Integrity, Professionalism, Audit Quality

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