cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota pekanbaru,
Riau
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
 60   61   62   63   64 
PENGARUH TEKNOLOGI INFORMASI, SALING KETERGANTUNGAN, DAN STRATEGI BISNIS TERHADAP KINERJA MANAJERIAL DENGAN KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN (SAM) SEBAGAI VARIABEL INTERVENING PADA BANK UMUM DI KOTA PEKANBARU Khairi, Ardhi; -, Yusrarlaini; Savitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze and gets empirical prove of influence of the effect information technology, interdependent, bussiness strategy, and managerial of accountant system characteristic (SAM) broadscope to performance of managerial. Respondent in this research is manager who work ini general bank in pekanbaru city.The sampling is selected using purposive sampling, data collection method using a questionnaire with the number of manager that the sample of this research was 54 of 32 general bank. This research is a quantitative model with data analysis method using SPSS software version 18.00 to process data.The result of this research indicate the effect information technology and interdependent have a significant effect on managerial of accountant system characteristic (SAM) broadscope, but not for business strategy. So, accountant system characteristic (SAM) broadscope is an intervening variable for information technology and interdependent, but not as intervening variable for bussiness strategy.   Keywords: information technology, interdependent, bussiness strategy, managerial of accountant system characteristic (SAM) broadscope, performance of managerial
PENGARUH ASIMETRI INFORMASI, PENEKANAN ANGGARAN, KOMITMEN ORGANISASI DAN LOCUS OF CONTROL TERHADAP HUBUNGAN PARTISIPASI ANGGARAN DENGAN SENJANGAN ANGGARAN (STUDI EMPIRIS PADA SATUAN KERJA PERANGKAT DAERAH KOTA SAWAHLUNTO) Mai Elva Sundari; Emrinaldi Nur DP; Lila Anggraini
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Budgetary participation is the process of budgeting that involves many stakeholders for budget achievement. During this process, it’s possible for them to perform budgetary slack and effect on budget goal. The purpose of this research is to explore the influence of information asymmetry, budget emphasis, organizational commitment and locus of control to the relationship of budgetary participation to budgetary slack. The population in this research is 22 office in local government (SKPD) of Sawahlunto city. The sampling design of this research is purposive sampling with the final sample is 91 people as a three till four echelon of 6 local government (SKPD) that detected perform the budgetary slack, they are: department education and youth sport, department of civil registration, food crops and holticulture service, public works service, investment office and archives and library area office. This research used primary data dissemination of the questionnaire conducted 6 office local government (SKPD) in Sawahlunto city. Technical analysis for test is simple linear regression and MRA. The results of this research showed that budgetary participation significant influence to budgetary slack. Information asymmetry, budget emphasis, organizational commitment and locus of control significant influence in relationship budgetary participation to budgetary slack.Keywords: Budgetary Participation, Information Asymmetry, Budget Emphasis, Organizational Commitment, Locus of Control, Budgetary Slack.
PENGARUH KOMPETENSI, KOMPLEKSITAS TUGAS, SKEPTISISME PROFESIONAL, INDEPENDENSI DAN KECERDASAN EMOSIONAL TERHADAP KUALITAS AUDIT AUDITOR BADAN PEMERIKSA KEUANGAN (BPK) REPUBLIK INDONESIADAN BADAN PENGAWAS KEUANGAN DAN PEMBANGUNAN (BPKP) PERWAKILAN PROVINSI Cudtia Lizka Abdika; Amries Rusli Tanjung; Enni Savitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the effect of competence, complexity, professional skepticism, independence and emotional intelligence of the quality audit at the Supreme Audit Agency (BPK) of the Republic of Indonesia and the Finance and Development Supervisory Agency (BPK) Representative Riau Province. The population in this study were all auditors working at the Supreme Audit Agency (BPK), amounting to 117 auditors and the Audit and Development Agency (BPK) Representative Riau province, amounting to 58 auditors. The sampling technique using sample selection method ( purposive sampling method). Criteria sample used was Auditors who have worked more than 2 years at the Supreme Audit Agency (BPK) and the Supreme Audit Agency (BPKP) Representative Riau province and number as many as 115 people. The results showed that the variable competence, complexity, professional skepticism significant effect on audit quality on the Supreme Audit Agency (BPK) and the Supreme Audit Agency and development (BPK) Representative Riau Province. While variable independence and emotional intelligence has no effect on audit quality were significant at the Supreme Audit Agency (BPK) and the Supreme Audit Agency and development (BPK) Representative Riau Province.Keywords: Competence , Complexity , Professional Skepticism , Independence , Emotional Intelligence and Quality Audit.
ANALISIS KEMAMPUAN KEUANGAN DAERAH DALAM MENDUKUNG PELAKSANAAN OTONOMI DAERAH KOTA PEKANBARU (2010 – 2014) Putri Nia Desita; Kirmizi -; Al Azhar Ali
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The ability of local governments in managing finances is reflected toward Budget revenue and expenditure which describes the ability of local goverments in financing implementation of the development activity, as well as equity and justice by developing the whole potential of each region. Formulation of the research is: is there a regional financial development capability in Pekanbaru city in order to support the implementation of regional autonomy? Then, the purpose of this study is to determine the development of the city’s financial ability of Pekanbarucity in fiscal 2010 – 2014 in order to support the implementation of regional autonomy. This study is a descriptive comparative study with the object of study is Financial Management Board and the Regional Asset pekanbaru city. Secondary data is needed is the realization of the reflected toward budget revenue and expenditure in 2010 – 2014. Methodology of data collection used in this study written or documentation. Analysis of the data used: 1. The independence ratio of the financial area, 2. The decentralization ratio of the fiscal degree, 3. The index of ratio routin capability, 4. The accord of ratio, 5. The growth of ratio. The result showed: 1. The independence ratio of the financial area is insturctive pattern, 2. The degree of fiscal decentralization are at less intervals that is 17,68%. 3. Ratio routine capability index is less scale that is 37,01%. 4. The accord of ratio showed the result of routine expenditure is greater than the development expenditure amounted to 47,16% and 40,70% of development expenditure. 5. Finally, the growth occured in positive growth.Keywords: the capacity of local financial, regional autonomy
PENGARUH ASIMETRI INFORMASI, KECUKUPAN ANGGARAN, KOMITMEN ORGANISASI DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP HUBUNGAN PARTISIPASI ANGGARAN DENGAN SENJANGAN ANGGARAN (STUDI EMPIRIS PADA SATUAN KERJA PERANGKAT DAERAH KOTA DUMAI) Yudha Kurniawan; Emrinaldi Nur DP; Eka Hariyani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Public sector was tool to measure of performance-based budgeting system which used by efficient development process and participative, and the used of performance as benchmark in the achievement of local budgets. However, the performance-based budgeting system could motivate the agent to perform budgetary slack for better future career. The purpose of this research is to explore the influence of information asymetry, budget adequacy, organizational commitment and environmental uncertaintly to the relationship budgetary participation with budgetary slack.The population in this research is 24 office in local goverment (SKPD) of City Dumai. The sampling design of this research is purposive sampling with the final sample 88 people as a two till four echelon . This research used primary data by dissemination of the questionnaire conducted 24 office local government (SKPD) of City Dumai. Technical analyse for test hypothesis simple linear regression and MRA.The results of this research showed that budgetary participation positively significant influence to budgetary slack. Information asymetry and organizational commitment positively significant influence in relationship budgetary participation to budgetary slack. While budget adequacy and environmental uncertaintly unable to influence relationship budgetary participation to budgetary slack.Keywords: Budgetary Participation, Information Asymetry, Budget Adequacy, Organizational Commitment, Environmental Uncertaintly, Budgetary Slack.
PENGARUH KEPEMIMPINAN DAN PENEMPATAN KERJA TERHADAP KINERJA KARYAWAN PT. BIAS NUSATAMA DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MODERASI DI WAREHOUSE DURI 125 Guela Restu; Machasin -; Kurniawaty Fitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of leadership and job placement PT. Bias Nusatama on employee performance and job satisfaction as a moderating variable in Warehouse Duri 125. This study used 70 samples. The analytical method used is descriptive analysis method is a way to test variables, regression test, and the last test path analysis or path analysis.From the results of testing that has been done, no direct relationship to the leadership variable variable variable performance through job satisfaction on employee PT. Bias Nusatama is greater than the result of a direct relationship leadership variable to variable performance. Indirect relationship to the employment variable variable variable performance through job satisfaction on employee PT. Bias Nusatama is smaller than the result of a direct relationship to the employment variable performance variables.Variable leadership, job placement, employee performance and job satisfaction of employees of PT. Nusatama bias is low can be enhanced with innovations and new techniques in working in the field that can accelerate the process of completion of work by employees, other than the party leader should give the employees an equal opportunity to advance by the company, and in the placement of employees is in accordance with the educational background and work experience which is owned by the employee and provide appropriate salaries to employees. So that the performance of the employee of PT. Bias Nusatama in Warehouse Duri 125 can be increased.Keywords: Leadership, Employment, Employee Performance, Job Satisfaction.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (Studi Empiris pada kelompok Wholesale And Retail Trade tahun 2010-2012) Fadhli, Muhammad; -, Kamaliah; -, Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine the factors that influence the practice of income smoothing in the company of Wholesale And Retail Trade group listed in Indonesia Stock Exchange in 2010-2012. Population that will be the object of research is the companies listed on the Stock Exchange on the Wholesale and Retail Trade group the period 2010 - 2012. Of the criteria specified then the company sampled in this study as many as 14 companies. The method used in this study is a quantitative analysis method by using statistical tools that multiple linear regression method. From the results of the research, a significant difference between the ROA, OPM on income smoothing in the Wholesale and Retail Trade. dividend payout has no effect on income smoothing in the Wholesale and Retail Trade. There is a significant relationship between managerial ownership on income smoothing in the Wholesale and Retail Trade. a significant difference between the size of the company on income smoothing in the Wholesale and Retail Trade, and no effect of dividend payout on income smoothing in the Wholesale and Retail Trade. From the results of the F test, the results of this study accepts the hypothesis that there is a significant influence between ROA, interest rates and dividend payout, financial leverage and firm size on income smoothing funds in the Wholesale and Retail Trade.Keywords: ROA, interest rates and dividend payout, financial leverage, firm size and
Faktor-faktor yang mempengaruhi audit report lag pada perusahaan yang terdaftar di bursa efek Indonesia Yusrawati Juwita Harahap; Yusrarlaini -; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to obtain empirical evidence about the factors that affect the audit report lag. Factors tested audit report lag is a measure of the company, the firm size, auditor turnover and profitability. The population in this study were 45 blue-chip companies listed in Indonesia Stock Exchange Year 2011-2012. Data were obtained from the blue-chip company's financial statementsin 2011-2012. Based onpurposive sampling method, samples were obtained by 33 companies and 2 years of data are used so that the sample companies to 66 companies. This hypothesis was tested using multiple regression analysis.The results ofthis study indicatethat company size, turnover and profitability auditors significant effect on audit report lag. While the size of the firm no effect on audit report lag.Keywords: Audit report lag, the size of the company, the size of the firm, the change of auditors and auditor turnover.
Faktor-faktor yang mempengaruhi minat mahasiswa akuntansi untuk mengikuti Pendidikan Profesi Akuntansi (PPAk) pada Perguruan Tinggi di Pekanbaru Sri Susanti; Muhammad Rasuli; Al Azhar Lukman
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and explain the influence of career motivation, qualities motivation, economic motivation and social motivation on student interest in accounting to follow the accounting profession education. The population in this study is accounting students of Riau University, UIN SUSKA and Islamic Riau University, with a sample of 95 people from the economic faculty of the accounting students of Riau university, UIN SUSKA and Islamic Riau University forces in 2009 and 2010. Sampling was based on a purposive sampling method. The data of this study then processed using multiple regression method through the application of SPSS 20 statistical. The result of this study indicate that career motivation, qualities motivation and economic motivation significantly affect student interest in accounting for follow the accounting profession education. While social motivation does not affect the interest of accounting students to follow the accounting profession education. The determination of the coefficient (R square) in this study was 0,269. This figure shows that 26,9% student interest in accounting are influenced by career motivation, qualities motivation, economic motivation and social motivation. while the remaining 73.1 % explained by other variable.Keywords: career motivation, qualities motivation, economic motivation, social motivation,student interest in ccounting to follow the accounting profession education.
Analisis Pendapatan Petani Karet Kecamatan Bantan Kabupaten Bengkalis Dedi Arianto; Hendro Ekwarso; Dahlan Tampubolon
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted in Bantan Districts since Mei 2014. This study aims to to find out pattern of income distribution in the rubber farmers in the Bantan District, Data used are primary and secondary data. Primary data obtained through interviews, observation and dissemination kuistioner to a population of 507 families of rubber farmers in the Teluk Pambang village and 496 families in the village of Bantan Tengah, the number of each sample were 21 rubber farmers. While the secondary data obtained from the appropriate agencies. Methods of data analysis of this study using quantitative descriptive method then uses the Gini Index Ratio method and the Lorenz Curve. From the analysis we found that the Gini constant value of 0.1941 in the Teluk Pambang village whereas in Bantan Tengah village of 0.2524, then H0 is rejected. This shows that income distribution of rubber farmers in the village of Teluk Pambang more evenly than Bantan Tengah village.Keywords: Distribution of Income, Poverty and Gini Index Ratio

Page 62 of 272 | Total Record : 2715

 60   61   62   63   64 

Filter by Year

2014 2026


Reset
Filter By Issues
All Issue Vol 13, No 1 (2026): Januari - Juni (2026) Vol 12, No 2 (2025): : (Juli - Desember) Vol 12, No 1 (2025): : (Januari - Juni) Vol 11, No 2 (2024): : (Juli - Desember) Vol 11, No 1 (2024): (Januari - Juni ) Vol 7, No 2 (2024): : (Juli - Desember) Vol 7, No 1 (2024): : (Januari - Juni) Vol 7, No 1 (2024): : ( Januari - Juni ) Vol 10, No 2 (2023): (Juli - Desember ) Vol 10, No 1 (2023): (Januari - Juni) Vol 9, No 2 (2022): (Juli - Desember) Vol 9, No 1 (2022): (Januari - Juni) Vol 8, No 2 (2021): (Juli - Desember) Vol 8, No 1 (2021): (Januari - Juni) Vol 7, No 2 (2020): (Juli - Desember 2020) Vol 6, No 1 (2019): (Januari - Juni 2019) Vol 1, No 1 (2018): Wisuda Februari 2018 Vol 1, No 1 (2018): Wisuda Februari 2018 Vol 4, No 2 (2017): Wisuda Oktober 2017 Vol 4, No 1 (2017): Wisuda Februari Vol 4, No 1 (2017): Wisuda Februari Vol 3, No 1 (2016): Wisuda Februari 2016 Vol 3, No 1 (2016): Wisuda Februari 2016 Vol 2, No 2 (2015): Wisuda Oktober 2015 Vol 2, No 2 (2015): Wisuda Oktober 2015 Vol 2, No 1 (2015): Wisuda Februari 2015 Vol 2, No 1 (2015): Wisuda Februari 2015 Vol 1, No 2 (2014): wisuda oktober 2014 Vol 1, No 2 (2014): wisuda oktober 2014 Vol 1, No 1 (2014): Wisuda Februari Tahun 2014 Vol 1, No 2 (2014) More Issue