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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 2,718 Documents
 268   269   270   271   272 
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, KOMITMEN ORGANISASI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP PENGELOLAAN DANA DESA (STUDI PADA KECAMATAN DI KABUPATEN KAMPAR) Aulia Rahman; Meilda Wiguna; Nanda Fito Mela
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 13, No 1 (2026): Januari - Juni (2026)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study examines the influence of human resource competency, informationtechnology utilization, organizational commitment, and internal control systemson village fund management in sub-districts in Kampar Regency. Thisquantitative study employed a survey method involving 348 village officialsselected using convenience sampling. Data were analyzed using SPSS 2026. Theresults indicate that information technology utilization, organizationalcommitment, and internal control systems have a significant positive influence onaudit considerations, while human resource competency does not significantlyinfluence audit considerations. The model explains 52.2% of the variance invillage fund management. This study contributes to the literature on village fundmanagement and provides practical implications for improving the quality ofvillage fund management.Keywords: village fund management; human resource competency; informationtechnology utilization; organizational commitment; internal control systems
Pengaruh Aksesibilitas Laporan Keuangan, Transparansi, Partisipasi Masyarakat, Dan Kompetensi Aparatur Desa Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Empiris Pada Pemerintah Desa Di Kabupaten Kampar) Reka Hendra Yani; Yusralaini Yusralaini; Aulia Pinto Atami
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 13, No 1 (2026): Januari - Juni (2026)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to examine the effect of Financial Report Accessibility,Transparency, Community Participation, and Village Apparatus Competence on theAccountability of Village Fund Management in Kampar Regency. The researchsample consisted of 125 respondents from 25 villages selected using a purposivesampling method. This study employed a quantitative approach with data analysisconducted using the SPSS application, including descriptive and inferentialstatistical analyses, as well as hypothesis testing. The results show that all fourvariables—Financial Report Accessibility, Transparency, CommunityParticipation, and Village Apparatus Competence—have a positive and significanteffect on the Accountability of Village Fund Management. These findings provideimportant implications for policymakers and village stakeholders to strengthenthese factors in order to improve accountability in village fund management. Keywords: Financial Report Accessibility, Transparency, CommunityParticipation, Village Apparatus Competence, Accountability ofVillage Fund Management
PENGARUH SOCIAL MEDIA MARKETING ACTIVITIES TERHADAP PURCHASE INTENTION MELALUI BRAND EQUITY PADA PLATFORM NETFLIX DI KOTA PEKANBARU Zulfadli Zulfadli; Deny Danar Rahayu; Sharnuke Asrilsyak
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 13, No 1 (2026): Januari - Juni (2026)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of Social Media Marketing Activities on Purchase Intentionthrough Brand Equity on Netflix Platform in Pekanbaru City. The sampling technique used nonprobability sampling with purposive sampling type, and data were obtained by distributingquestionnaires to 120 respondents. The approach used in this study is a quantitative approach withthe SEM-PLS model and processed using SmartPLS 4.0 software. The results of the study indicate thatthere is a positive and significant effect of Social Media Marketing Activities on Brand Equity onNetflix Platform in Pekanbaru City. There is a positive and significant effect of Social MediaMarketing Activities on Purchase Intention on Netflix Platform in Pekanbaru City. There is a positiveand significant effect of Brand Equity on Purchase Intention on Netflix Platform in Pekanbaru City.There is a positive and significant effect of Social Media Marketing Activities on Purchase Intentionthrough Brand Equity on Netflix Platform in Pekanbaru City. This study is expected to be a referencefor further research, and can conduct research development by adding other variables or expandingthe scope of the research area.Keywords: Social Media Marketing Activities, Purchase Intention, Brand Equity
PENGARUH GENDER, TEKANAN KETAATAN, PENGALAMAN AUDITOR, DAN TEKANAN ANGGARAN WAKTU TERHADAP AUDIT JUDGMENT (STUDI PADA KAP DI WILAYAH KOTA JAKARTA) Sahbana Nuzulia Putri Dara; Nur DP Emrinaldi; Anggraini Lila
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 13, No 1 (2026): Januari - Juni (2026)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the influence of gender, obedience pressure, auditor experience, andtime budget pressure on audit judgment (an empirical study at a firm in Jakarta). The researchmethod used is a quantitative research method. This study is a study that uses primary data. Thesampling technique in this study uses a purposive sampling technique. The population in this studyare auditors in the Jakarta area. The sample in this study amounted to 60. Data analysis wascarried out using SmartPLS4 software to process the data. Based on the results of the study, itshows that obedience pressure, auditor experience, have an effect on audit judgment while Genderand Time Budget Pressure do not have an effect on Audit Judgment in the Jakarta area.Keywords: Gender, Compliance Pressure, Auditor Experience, Time Budget Pressure and AuditJudgment
PENGARUH KEPEMILIKAN INSTITUSIONAL, EFEKTIVITAS KOMITE AUDIT DAN KOMPLEKSITAS AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN BARANG KONSUMEN NON-PRIMER SUB SEKTOR JASA KONSUMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2021 – 2023) Putri Khairani; Andreas Andreas; Volta Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 13, No 1 (2026): Januari - Juni (2026)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of institutional ownership, audit committee size,audit committee meeting frequency, and audit complexity on the timeliness of financialreporting in consumer service companies listed on the Indonesia Stock Exchange for theperiod 2021–2023. This research uses a quantitative approach with secondary dataobtained from companies financial statements. The sample was determined usingpurposive sampling, resulting in 93 observations. The data analysis method used islogistic regression with the assistance of SPSS version 26. The results show thatinstitutional ownership has a significant negative effect on the timeliness of financialreporting, while audit committee size, audit committee meeting frequency, and auditcomplexity have no significant effect. This study is expected to contribute to thedevelopment of accounting knowledge and serve as a reference for relevant parties inimproving the timeliness of financial reporting. Keywords: Timeliness Of Financial Reporting, Institutional Ownership, Audit CommitteeSize, Audit Committee Meeting Frequency, Audit Complexity
PENGARUH TARIF PAJAK, KEPEMILIKAN ASING, LEVERAGE, DAN MEKANISME BONUS TERHADAP TRANSFER PRICING (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Anita Pranawasari Purba; Eka Hariyani; Rezi Abdurrahman
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 13, No 1 (2026): Januari - Juni (2026)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to analyze the effect of tax rates, foreign ownership, leverage, and bonus mechanisms on transfer pricing in manufacturing companies listed on the Indonesia Stock Exchange during 2019-2021. Transfer pricing is a pricing policy in transactions between related parties that may be used to minimize tax burdens and optimize company profit. This research uses a quantitative approach with secondary data obtained from annual reports published through the Indonesia Stock Exchange website and official company websites. The sample was selected using purposive sampling, resulting in 30 manufacturing companies with 90 firm-year observations, which were reduced to 40 observations after the outlier treatment. The data were analyzed using multiple linear regression with SPSS 30. The results show that tax rates, foreign ownership, leverage, and bonus mechanisms have a positive and significant effect on transfer pricing. The coefficient of determination (R²) is 22.8%, indicating that the independent variables explain 22.8% of transfer pricing, while the remaining 77.2% is explained by other variables outside this research model. Keyword: tax rates; foreign ownership; leverage; bonus mechanisms; transfer pricing
PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, TEKANAN ANGGARAN WAKTU DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT (Studi Empiris pada Kantor Akuntan Publik di Kota Pekanbaru, Medan dan Batam) Hernisa Soleha; Ruhul Fitrios; Mudrika Alamsyah Hasan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 13, No 1 (2026): Januari - Juni (2026)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study examines the effects of obedience pressure, task complexity, time budget pressure, and auditor experience on audit judgment among auditors working at Public Accounting Firms (KAP) in Pekanbaru, Medan, and Batam. A quantitative survey approach was employed using saturated sampling. Data were collected from 88 auditors through a five-point Likert scale questionnaire and analyzed using multiple linear regression. The results reveal that obedience pressure and auditor experience have a positive and significant effect on audit judgment, while task complexity and time budget pressure have a negative and significant effect. These findings indicate that greater pressure from superiors or clients influences auditors’ judgments, whereas increased task complexity and time constraints reduce judgment quality. Conversely, experienced auditors tend to produce more accurate and higher-quality audit judgments. The study highlights the importance of managing work pressure, controlling task complexity, allocating adequate audit time, and enhancing auditor experience to improve audit judgment quality in Public Accounting Firms. Keywords: Audit Judgment, Obedience Pressure, Task Complexity, Time Budget Pressure, Auditor Experience, Public Accounting Firm
ANALISIS EFISIENSI USAHA ALUMINIUM CUSTOM DI KOTA PEKANBARU Abdul Latif; Deny Setiawan; Indri Yovita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 13, No 2 (2026): Volume 13 Nomor 2 (Juli 2026 - Desember 2026)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the amount of income of aluminum industry producers inPekanbaru, as well as the level of efficiency of the business being run. The method used is aquantitative descriptive method, with a case study approach on six aluminum business units. Thedata used includes primary data obtained through observation, interviews, and questionnaires, aswell as secondary data from related agencies. Data analysis was carried out by calculating totalproduction costs (Total Cost/TC), total revenue (Total Revenue/TR), net income (π = TR – TC), andbusiness efficiency (R/C Ratio = TR/TC). The results of the study indicate that the total productioncosts of woodworking producers range from Rp 131,020,000 to Rp 184,340,000 per year, withtotal revenue between Rp 402,600,000 to Rp 714,000,000 per year. The net income obtainedranges from Rp 265,630,000 to Rp 578,380,000 per year. The average R/C ratio was 3.56,indicating that the aluminum business in Pekanbaru is considered efficient and feasible, as allproducers are profitable (R/C 1). This research is expected to provide consideration forbusiness actors and local governments in developing the small a'nd medium-sized industry sector,particularly in the aluminum sector. Keywords: Aluminum Business, Aspect Of The Market Revenue, Production Costs, FeasibilityStudy

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