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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 KOMPETENSI DAN MOTIVASI KERJA TERHADAP KINERJA GURU SMA NEGERI 13 PEKANBARU Syaputra, Muhammad Aldi; Roesdi, Rosnelly; Pramadewi, Arwinence
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to analyze the influence of competence and work motivation on teacherperformance at SMA Negeri 13 Pekanbaru. This study uses a quantitative method with asurvey approach. The population in this study were all teachers at SMA Negeri 13 Pekanbaru,totaling 38 people. Data collection techniques were carried out through distributingquestionnaires, and the data were analyzed using multiple linear regression. Processed withthe help of SPSS version 26 program. The results of the study indicate that competence andwork motivation have a significant effect on teacher performance both partially andsimultaneously. This finding shows the importance of developing competence and strategiesfor increasing work motivation in order to support optimal teacher performance improvement.Keywords: Competence, Work Motivation, Teacher Performanc
PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN FISKUS, TARIF PAJAK DAN KONDISI KEUANGAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus Pada Wajib Pajak Orang Pribadi Yang Terdaftar di Samsat Ujung Batu) Lestari, Wita; Yusralaini, Yusralaini; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to see (1) the effect of taxpayer awareness on taxpayer compliance (2) theeffect of the quality of tax services on taxpayer compliance (3) the effect of tax rates ontaxpayer compliance (4) the effect of financial conditions on taxpayer compliance. Thisstudy is a type of quantitative research. The source of research data is primary data withdata collection techniques using questionnaires. The population in this study were allindividual taxpayers registered at the Ujung Batu Samsat in 2019-2025. The samplingmethod in this study used incidental sampling techniques and used the Slovin formula todetermine the number of respondents. The sample used in this study was 100 taxpayers. Theresearch data was processed using PLS SEM with the smartPLS 4 application. The resultsof the study showed that taxpayer awareness, tax rates and financial conditions had apositive and significant effect on motor vehicle taxpayer compliance, while the quality of taxservices did not have a positive effect on motor vehicle taxpayer compliance.Keyword: taxpayer awareness, quality of tax services, tax rates, financial conditions,taxpayer compliance
PENGARUH PENERAPAN SISTEM E-FILING, TINGKAT PENDIDIKAN, DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN BIAYA KEPATUHAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Wajib Pajak Orang Pribadi di KPP Pratama Pekanbaru Tampan Sihite, Vorarta Adelia Kristauli; Nasrizal, Nasrizal; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of the implementation of E-filing, compliancelevel, and tax knowledge on taxpayer compliance with compliance costs as a moderatingvariable. The population in this study is individual taxpayers registered at KPP PratamaTampan Pekanbaru. The sampling method used in this study is non-probability sampling.The data analysis technique used in this study is analysis with the SEM SMARTPLSmodel. The results of the study showed that the variable Education Level had no effect ontaxpayer compliance, the variable of e-filing and tax knowledge had an effect on taxpayercompliance, compliance costs were not able to moderate the influence of Education Levelon taxpayer compliance, compliance costs were able to moderate the effect of theimplementation of e-filing and tax knowledge on taxpayer compliance.Keywords: Taxpayer Compliance, E-filing, Education Level, Taxation Knowledge
PENGARUH PENEGAKAN PERATURAN, KOMITMEN ORGANISASI, DAN GAYA KEPEMIMPINAN TERHADAP KECURANGAN (FRAUD) PADA SEKTOR PEMERINTAH (Studi Empiris Pada OPD Pemerintah Kabupaten Siak) Randi, Randi; Basri, Yesi Mutia; Zarefar, Atika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study is to test the influence of (1) Regulation Enforcement, (2) OrganizationalCommitment, and (3) Leadership style on fraud in the government sector of the study in theSiak Regency OPD. In this study, the sample population was 43 regional apparatusorganizations. Sampling using Purposive Sampling. Data analysis used in this study wasusing multiple regression analysis techniques with a statistical approach operated throughthe SPSS program. The results of this study concluded that (1) Regulation Enforcement, (2)Organizational Commitment, and (3) Leadership style have an effect on fraud in thegovernment sectorKeywords: Fraud, Regulation Enforcement, Organizational Commitment, Leadership Style
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 Ali, Amrullah Imran Hakim; Andreas, Andreas; Sinta, Ramaiyanti
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research is motivated by the fact that industrial companies experienced delays insubmitting audit financial statements during 2019 to 2023 having a significant averagegrowth compared to other companies, which was 194%. This study aims to find out howto analyze the factors that affect audit delays in companies in various industry sectorslisted on the Indonesia Stock Exchange for the 2019-2023 period. The type of data usedin this study is quantitative data. The data source used in this study is a secondary datasource. The results of the study show that the size of the company has no effect on auditdelay. These results show that the variation in the size of the company does not affect theduration of the completion of the audit. This is due to the relatively uniform size of thecompanies in this study which indicates that the size of the companies in the sample doesnot have any noticeable differences. Profitability affects audit delays. The higher thecompany's profitability level, the faster the audit will be completed. This is becauseprofitable companies want to announce positive financial results faster and want to havethe right resources and financial systems in place to support efficient audit procedures.The duration of the audit affects the delay of the audit. The longer the auditor'srelationship with the company, the faster the audit will be completed. Auditors have abetter understanding of the company's operational and financial systems and enable themto carry out audits more efficiently. Although in theory an opinion other than a fairopinion without exception could lead to an extension of the audit period, the study foundthat most companies have received a fair opinion without exception (WTP) in the last fiveyears. Ta. Therefore, it is considered that the difference in audit opinions presented inthis study is very small and does not have a significant impact on the audit period.Creditworthiness affects audit delays. The higher the debt-to-asset ratio of a company,the longer it will take to complete the audit. This is because if the company has a highlevel of debt, the auditor needs to conduct an in-depth analysis of the company's survivaland compliance with financial obligations.Keywords: Audit Delay, IDX, Company, Industry)
PENGARUH PELAKSANAAN ANGGARAN DAN PEMAHAMAN REGULASI TERHADAP KETERLAMBATAN PENYERAPAN ANGGARAN PEMERINTAHAN DAERAH DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (Studi Empiris pada Organisasi Perangkat Daerah di Lingkungan Provinsi Riau) Utama, Muhammad Safera; Basri, Yesi Mutia; Paulus, Sem
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to determine the effect of budget implementation and understanding ofregulations on delays in regional government budget absorption with organizationalcommitment as a moderating variable. The research method used is a quantitative researchmethod. The population in this research are institutions located in Riau Province. The samplein this study was 150. Data analysis was carried out using classic assumption tests andhypothesis testing using multiple regression methods and moderated regression methods.Based on the research results, it shows that budget implementation and understandingregulations influence budget absorption in Riau Province. Meanwhile, budget implementationand understanding of regulations, which are assisted by the moderating variableorganizational commitment, have no influence on budget absorptionKeywords: Budget Implementation, Understanding Regulations, Delays in RegionalGovernment Budget Absorption and Organizational Commitment
PENGARUH ISLAMIC CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Pada Perusahaan Bank Umum Syariah di Indonesia Tahun 2020-2022) Istighfar, Luhur; Savitri, Enni; Hanif, Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study is to examine the Influence of Islamic Corporate Governance consisting of theSharia Supervisory Board, Independent Board of Commissioners, Audit Committee,Managerial Ownership and Intellectual Capital consisting of Value Added Capital Employed(VACE), Value Added Human Coefficient (VAHC), Value Added Structural Coefficient(VASC) on the Company's Financial Performance. In this study, the sample population was30 Islamic Commercial Banks. Sampling using Purposive Sampling. Data analysis used inthis study is using multiple regression analysis techniques with a statistical approachoperated through the SPSS program.Keywords: Islamic Corporate Governance, Sharia Supervisory Board, Independent Board ofCommissioners, Audit Committee, Managerial Ownership, Intellectual Capital, Value AddedCapital Employed (VACE), Value Added Human Coefficient (VAHC), Value Added StructuralCoefficient (VASC), Company Financial Performance.
PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, TEKANAN ANGGARAN WAKTU DAN INDEPENDENSI AUDITOR TERHADAP AUDIT JUDGMENT (Studi Empiris pada Auditor Di Kantor Akuntan Publik Kota Pekanbaru dan Padang) Prameswari, Shakila; Kamaliah, Kamaliah; Zarefar, Atika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of obedience pressure, task complexity, time budgetpressure, and independence on audit judgment. Audit judgment is a professional considerationof auditors in the audit process, which greatly affects the quality of the opinion given. Thisstudy was conducted empirically on auditors working in Public Accounting Firms (KAP) in thecities of Pekanbaru and Padang. The method used is a quantitative method with data collectiontechniques through questionnaires distributed to auditors in 14 KAPs. The collected data wereanalyzed using multiple linear regression analysis. The results of the study indicate thatobedience pressure, task complexity, and time budget pressure have a significant effect on auditjudgment, while independence does not have a significant effect. This study is expected to bean input for auditors to improve the quality of audit judgment by considering the factors thatcan influence it.Keywords: Audit Judgment, Obedience Pressure, Task Complexity, Time Budget Pressure,Independence
PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi Empiris Pada Seluruh Perusahaan Sektor Perbankan Yang Terdaftar Di BEI Periode 2017-2021) Syahputra, Haiqal Fermi; Kamaliah, Kamaliah; Humairoh, Fitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

Financial statement fraud remains a significant issue in the banking sector,affecting stakeholders' trust and financial stability. This study investigates theimpact of the Fraud Hexagon model on financial statement fraud in Indonesianbanking companies listed on the Indonesia Stock Exchange (BEI) from 2017-2021. Using multiple linear regression analysis, the study examines the influenceof six fraud elements: pressure, rationalization, opportunity, capability, ego, andcollusion. The findings indicate that financial stability, auditor changes,ineffective supervision, CEO photo frequency, and government projectcollaborations significantly impact financial statement fraud. These resultshighlight the importance of strengthening corporate governance mechanisms andregulatory frameworks to prevent fraud. Keywords: Fraud Hexagon, Financial Statement Fraud, Banking Sector,Corporate Governance, Indonesia
PENGARUH ORIENTASI KEWIRAUSAHAAN, MOTIVASI KERJA DAN KEPEMIMPINAN TERHADAP KINERJA BADAN USAHA MILIK DESA (BUMDes) DI KECAMATAN TAPUNG Rahmani, Sofiah; Azlina, Nur; Nurulita, Suci
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to empirically analyze the influence of Entrepreneurial Orientation, WorkMotivation and Leadership on the Performance of Village-Owned Enterprises (BUMDes)in Tapung District. This study is a quantitative study. The population in this study wereVillage-Owned Enterprises (BUMDes) in Tapung District as many as 25 BUMDes. Thetotal number of respondents taken was 75 respondents. The sampling used in this studywas nonprobability sampling, namely saturated sampling. Data collection in this studyusing a questionnaire. The data analysis technique used in this study was multiple linearregression analysis. The analysis method in this study was carried out using the SPSS(Statistical Product and Service Solutions) version 30 program. The results of this studyindicate that Entrepreneurial Orientation affects the Performance of Village-OwnedEnterprises; Work Motivation affects the Performance of Village-Owned Enterprises andLeadership affects the Performance of Village-Owned Enterprises in Tapung District.Keywords: Entrepreneurial orientation, Work motivation, Leadership, performance ofvillage-owned enterprises.

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