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Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Published by Universitas Riau
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 2,706 Documents
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PENGARUH SELF ASSESSMENT SYSTEM DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (Studi Empiris pada KPP Pratama Bengkalis) Maysarah, Maysarah; Agusti, Restu; Aunurrafiq, Aunurrafiq
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 examine the effect of the Self Assessment System and TaxAudit on Value Added Tax Revenue at KPP Pratama Bengkalis in 2019-2023. Theresearch method used is quantitative research with data analysis techniques usingSPSS Version 22 software. The sample in the study amounted to 60. The samplingtechnique used Purposive Sampling. The results of the study concluded that the SelfAssessment System and Tax Audit had no effect on Value Added Tax.Keyword : Self Assessemnt System,Tax Audit, and Value Added Tax (VAT)
PENGARUH PROFITABILITAS, SOLVABILITAS, PERGANTIAN AUDITOR TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Santri, Erlisa; Indrawati, Novita; Humairoh, Fitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 2 (2025): : (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the influence of profitability, solvency, and auditorchange on audit delay, with company size as a moderating variable. The dataused in this study are secondary data. The sampling technique used was purposivesampling, resulting in 101 companies with a four-year observation period,resulting in a total sample of 156. Data analysis techniques used were multiplelinear regression analysis and moderated regression analysis (MRA) using SPSS26 software. The results concluded that profitability, solvency, and auditor changehad no effect on audit delay. Company size did not moderate the effect ofprofitability, solvency, and auditor change on audit delay.Keywords: Profitability, Solvency, Auditor Change, Company Size, and AuditDelay
DEWAN DIREKSI PEREMPUAN DAN NILAI PERUSAHAAN (Bukti Empiris Dari Sektor Perbankan yang Terdaftar di BEI Tahun 2019-2023) Indriani, Putri; Nurmayanti, Poppy; Yasni, Hariadi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 2 (2025): : (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

he purpose of this study is to examine and analyze the influence of female board of directors on firm value in banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The population in this study consists of banking companies listed on the IDX from 2019 to 2023, totaling 47 companies. Using a purposive sampling technique, 36 companies were selected, with a 5-year observation period, resulting in a total of 180 observational data points. The type of data used is quantitative data, sourced from secondary data obtained from company annual reports. Data collection was conducted through documentation, and data analysis was performed using multiple linear regression analysis. The results of the study indicate that the proportion of female directors has a positive effect on firm value, and the threshold effect also has a positive influence on firm value. However, the presence of female directors, as measured by the Blau Index, shows a negative effect on firm value. Keywords: Proportion of female directors, threshold, presence of female directors, firm value.
PENGARUH HARGA, KUALITAS PRODUK DAN BRAND AMBASSADOR TERHADAP KEPUASAN PELANGGAN MELALUI KEPUTUSAN PEMBELIAN PRODUK SCARLETT WHITENING DIKOTA PEKANBARU Hasna, Zafira; Jushermi, Jushermi; Noviasari, Henni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 2 (2025): : (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of price, product quality and brand ambassador onpurchasing decisions and customer satisfaction of scarlett whitening products in Pekanbarucity. The population in this study were consumers who bought and used scarlett whiteningproducts in Pekanbaru city, the number of which is not known for sure. Sampling usednonprobability sampling with purposive sampling technique and 120 people were selected tobe samples. The data analysis method used structural equation model (SEM) with the helpof SmartPLS software version 3.0. The results of the study showed that: 1) Price has apositive and significant effect on purchasing decisions; 2) Product quality has a positive andsignificant effect on purchasing decisions; 3) Brand ambassador has a positive andsignificant effect on purchasing decisions; 4) Purchasing decisions have a positive andsignificant effect on customer satisfaction; 5) Price has a positive and significant effect oncustomer satisfaction through purchasing decisions; 6) Product quality has a positive andsignificant effect on customer satisfaction through purchasing decisions; 7) Brandambassador has a positive and significant effect on customer satisfaction throughpurchasing decisions.Keywords: Price, Product Quality, Brand Ambassador, Purchasing Decision and CustomerSatisfaction
PENGARUH PELATIHAN, DISIPLIN KERJA DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN PADA BAITUL MAAL WA TAMWIL INDRAGIRI RENGAT Anggraini, Lisa Dwi; Roesdy, Rosnelly; Paramitha, Anggia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 2 (2025): : (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

Baitul Maal Wat Tamwil (BMT) is a Sharia-based microfinance institution thatfunctions to collect public funds, provide financing for micro, small, and medium enterprises(MSMEs), and manage social funds such as zakat, infaq, and sadaqah. The existence of BMTplays a vital role in supporting the economy of the Muslim community.This study aims toanalyze the influence of training, work discipline, and job satisfaction on employeeperformance at Baitul Mal Wa Tamwil (BMT) Indragiri Rengat. The research problem arisesfrom fluctuating employee performance, as reflected in attendance records, achievement ofwork targets, and interviews indicating relatively low job satisfaction. The study employs aquantitative approach using a survey method with questionnaires. The population consists ofall 34 employees of BMT Indragiri Rengat, and the sampling technique used is total sampling.Data were analyzed using multiple linear regression, including validity, reliability, classicalassumption tests, t-test, F-test, and the coefficient of determination.Keywords: Training, Work Discipline, Job Satisfaction, Employee Performance
PENGARUH LEVERAGE, KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN DAN ARUS KAS OPERASI TERHADAP PERSISTENSI LABA (Studi Empiris Perusahaan Sub Sektor Perbankan dan Asuransi yang Terdaftar di Bursa Efek Indonesia (BEI) 2021-2023) Losawene, Caroline; Agusti, Restu; Humairoh, Fitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 2 (2025): : (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to investigate the impact of leverage, managerial ownership, company size, andoperating cash flow on earnings persistence in the banking and insurance sectors listed on theIndonesia Stock Exchange for the period 2021 to 2023. Quantitative methods were used, relyingon secondary data sourced from annual financial reports. A total of 112 research samples werecollected using purposive sampling techniques. Data processing used classical assumption testsand hypothesis testing with multiple regression techniques assisted by SPSS version 27. Theresults of the analysis show that managerial ownership and company size have a significanteffect on profit persistence. On the other hand, leverage and operating cash flow did not showany effect on profit persistence.Keywords: Leverage, Managerial Ownership, Company Size, Operating Cash Flow, ProfitPersistence

Page 271 of 271 | Total Record : 2706

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