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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
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Articles 2,713 Documents
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ANALISIS KAUSALITAS ANTARA ZAKAT DAN KONSUMSI DI PROVINSI RIAU PERIODE 2015(Q1) – 2019(Q4) Intan, Herlina; Rosyett, Rosyett; Rahmad, Richard
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 aims to determine whether there is a causal relationship between the zakat and consumsption in Riau Province for the period of 2015 (Q1) -2019 (Q4) and to find out whether there is a significant influence between the zakat and consumption in Riau Province in 2015 (Q1) – 2019 (Q4). This study uses secondary data in the form of quantive data in the form of time series, namely data zakat and data consumption. In this study, the model used is Vector Error Corection Model (VECM) technique and the Granger Causality Test to see the causality or reciprocity of the two variables studied. This study uses an analytical tool Eviews 10. From the tests that have been done, the result obtained are that between zakat and the consumption there is a one- way relationship, where the zakat affects consumption, while consumption does not affect zakat. Then in the long run it shows that the zakat has no effect on compsution. Then in lag first has a significant positive effect.Keywords: zakat, consumption, VECM, Granger Causality
PENGHINDARAN PAJAK DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA DIMODERASI OLEH MANAJEMEN LABA PADA PERUSAHAAN JASA KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018 Andra, Putra Utama; R. Adri, Satriawan; Nanda, Mela Fito
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 will be conducted on financial services companies listed on the Indonesia Stock Exchange in 2014-2018. The purpose of this study was to determine the effect of related party transactions-receivable, party-related liability, institutional ownership, profitability on tax avoidance. And the effect of related party transactionsreceivables, related party transactions-liabilities and institutional ownership on tax avoidance with earnings management as the moderating variable. The population of this study were 39 financial service companies (excluding banking companies) listed on the Indonesia Stock Exchange in 2014-2018. The sample in this study was obtained by purposive sampling method, so that those who met the sample criteria were 31 companies. The method of data collection in this research is carried out by documentary methods, namely by studying, classifying, and analyzing secondary data in the form of independent auditor reports, financial reports, and other information related to the scope of this research. The analytical method used is multiple regression analysis. The conclusion of this research is that the profitability variable (X1) Related Party Transaction-Liability (X3) has no significant effect on tax avoidance. Variable Related Party Transaction-Receivable (X2) and institutional ownership (X4) have a significant effect on tax avoidance. Profitability variables (X1) and Related Party TransactionLiability (X3) after being moderated by earnings management are excluded from the equation because they do not affect tax avoidance. Variable Related Party TransactionReceivable (X2) and institutional ownership (X4) after being moderated by earnings management have a significant effect on tax avoidance. It can be seen that the coefficient of multiple determination (R²) is 0.674. This means that the profitability variable (X1), Related Party Transaction-Receivable (X2), Related Party Transaction-Liability (X3), institutional ownership (X4) after being moderated by earnings management affect tax avoidance by 67.40%. For this reason, it is recommended to add other variables to see the effect on tax avoidance such as the percentage of leverage, company size, board of commissioners and auditor reputation. The next researcher needs to consider separating by sector the sample of companies listed on the Indonesia Stock Exchange in order to get accurate results.Keywords: related party transactions-receivable, related party transactions-liabilities, institutional ownership, profitability and tax avoidance
PENGARUH PENEMPATAN KERJA, PELATIHAN DAN KOMPENSASI TERHADAP KEPUASAN KERJA KARYAWAN PADA PT. FLORA WAHANA TIRTA PKS DI KEBUN DURIAN KECAMATAN GUNUNG SAHILAN Riko, Pratama; Susi, Hendriani; Raden, Ganarsih Lestari
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 study was to determine and analyze the effect of work placement, training and compensation simultaneously and partially on job satisfaction of employees of PT. Flora Wahanatirta PKS in Kebun Durian, Gunung Sahilan Sub-District. The population in this study were employees of PT. Flora Wahanatirta PKS in Kebun Durian, Gunung Sahilan Sub-district, totaling 103 people. The sample used was 51 respondents. The sampling technique used is Probability Sampling with the type of propotionate stratified random sampling. Analysis of the data used is statistical analysis using the SPSS 17.0 program. The results of the analysis with the SPSS program, found that the relationship between work placement (X1), training (X2) and compensation (X3) with employee job satisfaction (Y) has a very strong relationship level that is equal to 0.805. Simultaneously, the variable work placement (X1), training (X2) and compensation (X3) affect employee job satisfaction (Y). Partially, the work placement variable (X1) has no effect on employee job satisfaction (Y), while the training variable (X1) and compensation (X2) have a positive and significant effect on employee job satisfaction (Y).Keywords: work placement, training, compensation, employee job satisfaction
PENGARUH HARGA, FASILITAS, DAN PROMOSI TERHADAP KEPUTUSAN MENGINAP PADA HOTEL SYARIAH RAUDA KOTA PEKANBARU Fahriza, Fahriza; Gatot, Wijayanto; Agnes, Alvionita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 11, No 2 (2024): : (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to determine the influence of price, facilities and promotions on the decision to stay at the Rauda sharia hotel, Pekanbaru city. A business operating in the accommodation sector in the city of Pekanbaru. The population in this study is unknown while the sample is 100 people using a purposive sampling method using the Lames How formula. By using Validity and Reliability Test, Normality Test, Multicollinearity Test, Heteroscedasticity Test, Descriptive Analysis, Multiple Linear Regression Analysis, Partial Hypothesis Test (t Test), Simultaneous Hypothesis Test (f Test) and Coefficient of Determination Test (R²). The type of data used is quantitative data. Meanwhile, the data used is primary and secondary data. Data collection techniques use questionnaires, interviews, documentation and literature study. Based on the reliability test, it shows that all variables have a Cronbach's Alpha value > 0.6. The normality test results show that all data is normally distributed. Based on the multicollinearity test, the tolerance value is > (0.10) and the vif value is < (10). Based on the Heteroscedasticity Test, it shows that heteroscedasticity does not occur. The results of partial hypothesis testing (t test) show that: price has a significant positive effect on the decision to stay, facilities have a significant positive effect on the decision to stay, promotion has a significant positive effect on the decision to stay. Based on simultaneous hypothesis testing (f test), it shows that price, facilities and promotions have a significant effect on the decision to stay at Rauda sharia hotel consumers in the city of Pekanbaru. Keywords: Price, Facilities, Promotion, Decision to Stay, Sharia Hotel
PENGARUH TOTAL ASET DAN FINANCING TO DEPOSITO RATIO (FDR) TERHADAP EMBIAYAAN BANK UMUM SYARIAH DI INDONESIA PRIODE 2015-2019 Mohamad, Iskandar Fadly; Any, Widayatsari; Rahmat Richard, Rahmat Richard
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 Total Assets and Financing to Deposit Ratio (FDR) on financing at Islamic commercial banks in Indonesia. This study uses secondary data from BUS sharia financial reports published by the Financial Services Authority (OJK) in the form of quarterly from January 2015 to December 2019. The method used in this study is to use the classical assumption test method, multiple linear regression analysis and using the test t or partial test and F test or simultaneous test. The results showed that the variable Total Assets and Financing to Deposit Ratio (FDR) affected the financing where the Sig value on the Total Assets and FDR variables was 0.011 and 0.000 <0.05 and had a tcount of 2.844 and 4.601> ttable of 2.1098 where partially a positive and significant effect on financing. While simultaneously all variables have a sig value of 0,000 where sig value <0.05 and Fcount value of 177.882 where> Ftable value of 3.59, meaning that together the variable total assets and FDR significantly influence the Financing of Sharia Commercial Banks in Indonesia .Keywords: Total Assets, Financing to Deposit Ratio (FDR), Financing
STRATEGI PENGEMBANGAN INDUSTRI KECIL BATAKO DI KOTA PEKANBARU Firdha, Hapsari Ayu; Rita, Iyan Yani; Mardiana, Mardiana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
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This research aims to know the strategy of small business development of brick in the future. The population is a total of 6 businesses with census methods. Variables in the research are raw materials, marketing, human resources and technology. Technical analysis of the data used is using SWOT analysis. In the results of the study showed small brick industry in Pekanbaru City is in the position of SWOT Matrix Quadrant 1 which means the right strategy for the brick industry in Pekanbaru City is a strategy to grow and build (Growth and Build) to produce the most precise strategy then further analyzed by using internal matrix and external matrix and the result of small brick industry in Pekanbaru City is in the intermediate position in cell 5 namely growth and stability so that the right strategy is the development of Product market and market penetration.Keywords: strategy, SWOT analysis, brick industry.
PENGARUH DIVERSIFIKASI DAN KEPUTUSAN PENDANAAN TERHADAP KINERJA PERUSAHAAN DAN NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE (GCG) SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017) Elmayola, Suchandiko; Yulia, Efni; Andewi, Rokhmawati
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 aimed to analyze the effect of diversification and funding decisions on company performance and value of companies with Good Corporate Governance (GCG) as a moderating variabel in an industrial manufacturing company listed on Stock Exchange (BEI) in 2013-2017. Sampling method using purposive samples techniques and accuired 41 companies manufacturing industry. Samples were analyzed by using PLS. The results of this study indicated that diversification has no directly significant effect on firm value. Funding decisions has an significant effect on the value of the company. The company’s performance significantly influence the value of the company. The funding decision has an significant influence on the company’s value through indirect. Diversification has a significant influence on the company’s value through indirect. GCG has no significant effect in moderating influence funding decision on firm value. GCG has a significant effect in moderating the effect of diversification on firm value.Keywords: Diversification,Financial Decision, Financial Performance, Firm Value, Good Corporate Governance
ANALISIS PERBANDINGAN MODEL ALTMAN Z-SCORE DAN MODEL ZMIJEWSKI DALAM MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN Misnah, Wati; Edyanus, Edyanus; Haryetti, Haryetti
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 10, No 2 (2023): (Juli - Desember )
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

Bankruptcy is something that is highly avoided by every company, which usually begins with a problem of financial difficulties. Bankcruptcy prevention can be done by analyzing financial ration using a bankcruptcy prediction model. There are several models that can be used, namely Altman Z- Scoore and Zmijewski. This study aims potential to experience bankcruptcy and compare the accuracy of the Altman and Zmijewski models in predicting bankcruptcy in textile and footwear sub sector companies listed on the IDX for the 2017-2020 period. This type of research is quantitative descriptive research. Sampling using purposive sampling method. The result showed that there were 24 samples that were predicted to experience bankcrupty with the Altman model, and there were 22 samples that were predicted to experience bankcruptcy with the Zmijewski model. This study also show that the Altman model has an accuracy rate of 48,52 % while the Zmijewski is 72% so it can be concluded that the model with the highest level of accuracy is the Zmijewski model. Keywords : Bankrupty, Altman Z-Score, Zmijewski.
PENGARUH KEPEMIMPINAN MOTIVASI KERJA DAN KOMPENSASI TERHADAP KINERJA PARAMEDIS RUMAH SAKIT IBU DAN ANAK ERIA BUNDA PEKANBARU Khairunnisa, Mardhatillah Indah; Dewita, Ningsih Suryati; Jushermi, Jushermi
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 leadership, motivation and compensation on paramedic performance of mother and children eria bunda pekanbaru hospital. The sampling technique is a method that has been selected census to 104 paramedic who were sampled. The research variables used are leadership (X1) motivation (X2) and compensation (X3) as independent variables and paramedic performance (Y) as dependent variables. The data analysis method used is multiple regression analysis using SPSS 23 for windows. The result showed that: 1) There is a positive and significant effect of leadership on the paramedic performance. 2) There is a positive and significant effect of motivation on the paramedic performance. 3) There is a positive and significant effect of compensation on the paramedic performance. 4) There is a possitive and significant effect of leadership, motivation and compensation on the paramedic performance.Keyword: Leadership, Motivation, Compensation, Peformance
PENGARUH INFLASI, EKSPOR, DAN PEMBAYARAN CICILAN UTANG LUAR NEGERI TERHADAP CADANGAN DEVISA INDONESIA TAHUN 2004-2019 Fitri, Kholifah; Anthony, Mayes; Any, Widayatsari
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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This research aims to know how the influence of inflation, exports, and payments of foreign debt installments on foreign exchange reserves in Indonesian in 2004-2019. This research uses independent variables of Inflation, Exports, and Payments of Foreign Debt Installments and dependent variable is Foreign Exchange Reserves in Indonesian. The data used in this research is annual data from 2004-2019. The analytical method used is descriptive quantitative and analyzed partially or simultaneously with multiple linear regression OLS (Ordinary Least Square) processed by using E-Views 10. The results show that, inflation, exports, and payments of foreign debt installments has a significant effect on foreign exchange reserves in Indonesian in 2004-2019. Meanwhile, inflation has a significant negative effect on foreign exchange reserves in Indonesian, exports has significant positive effect on foreign exchange reserves in Indonesian, and payments of foreign debt installments has no signifikan positive effect on foreign exchange reserves in Indonesian. In addition, it was found that the value of adjusted R2 is 84,37%%.Keywords: Foreign Exchange Reserves, Inflation, Exports, Payments of Foreign Debt Installments

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