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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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ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING UNTUK PENETAPAN BIAYA KAMAR RAWAT INAP RSUD KOTA DUMAI Desi Ratna Sari; Kirmizi -; Enni Savitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study purpose to determine Activity Based Costing (ABC) toward hospitalization costing in Dumai General Hospital. Hospital is a service company whose orientation is non-profit; therefore the accuracy of management is required in taking decision especially in determination of hospitalization cost. The problem of this study is how to determine hospitalization cost in Dumai General Hospital by using ABC methods. The data used in this study were primary data from interview result and secondary data from the hospital’s financial report related to this study. Data collection techniques were done by collecting the documents from financial reports as well as data related to the object of research and conducted interview with leader and employees asociated with necessary data in this study. ABC methods assessed can provide more accuracy than with traditional methods in calculating the hospitalization cost that can assist management in determining hospitalization cost according to the facilities in each class of hospitalization. In this study, cost driver used in the calculation of hospitalization costing consisted of the number of day hospitalization, number of patients, power consumption and space of hospitalization room. Result of the calculation using ABC method in Dumai General Hospital for hospitalization cost showed that the cost charged by activities that occurred in each room according to the facilities given by hospital at standard level of hospitalization.Keywords: Analyze, Costing, Hospitalization, and Rates
PENGARUH SIFAT MACHIAVELLIAN, LOCUS OF CONTROL, DAN EQUITY SENSITIVITY TERHADAP PENGHINDARAN PAJAK DENGAN KEPUTUSAN ETIS SEBAGAI VARIABEL INTERVENING Ramadhani, Tri Suci; -, Kennedy; -, Hariadi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to examine the influence of machiavellian behaviour, locus of control, and equity sensitivity on tax avoidance with ethical decision as an intervening variable. The population in this study were taxpayer who doing business and employment free that is registered in the Tax Office Pratama Pekanbaru Senapelan. The sampling method used in this study is convenience sampling method. The sample used in this study were 100 respondents. The hypotheses then tested is multiple linear regression analysis by using SPSS 17.0. The result of this study indicated that (1) machiavellian behaviour has a significant influence on the ethical decision, (2) locus of control has significant effect on the ethical decision, (3) equity sensitivity has not a significant influence on the ethical decision,(4) ethical decision has significant effect on tax avoidance.Keywords: machiavellian, locus of control, equity sensitivity, tax avoidance, and ethical decision.
PENGARUH TOTAL QUALITY MANAGEMENT, SISTEM PENGUKURAN KINERJA, SISTEM PENGHARGAAN TERHADAP KINERJA MANAJERIAL (Studi Empiris Pada Perusahaan Asuransi DI Pekanbaru) Zul Azmi; Andreas -; Enni Savitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The Purpose of this study was to gain empirical evidence referred to the effect of Total Quality Management, performance measurement system, the reward system to managerial performance in the insurance companies in Pekanbaru. The Population of this study was all managers in the insurance company in Pekanbaru. The number of respondents who used as samples were 43 managers of the insurance companies. The data analysis method was multiple regression analysis. The result of the study shows that there were the direct effect of Total Quality Management to managerial performance. While, both of the performance measurement system and reward systems have no effect to managerial performance.Keywords: Total Quality Management, performance measurement system, reward system, and managerial performance
ANALISIS PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, DAN KECERDASAN SPIRITUAL TERHADAP KINERJA MANAJERIAL PADA HOTEL-HOTEL BERBINTANG 3 DI PEKANBARU Elpista Tarigan; Amries Rusli Tanjung; Edfan Darlis
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The number of hotels in Pekanbaru from year to year is always increasing. This shows the increasing competition among entrepreneur of hospitality services. Have a competent leader / manager would be one of the important things that must be considered. This study aims to: examine, test and analyze the effect of intellectual quotient, emotional quotient and spiritual quotient on managerial performance. This study is conducted in 3-star hotels in Pekanbaru. The research sample is 31 people hotel manager. Data collected directly from respondents using research instruments such as questionnaires and data analysis techniques using linear regression analysis with SPSS 18.0. The results of this study prove that the intelligence quotient significant effect on managerial performance, emotional intelligence have a significant effect on the performance of managerial and spiritual intelligence significantly influence managerial performance. The implications of this research are intellectual quotient, emotional quotient and spiritual quotient have an equally important role in improving the performance of a manager.Keywords: Intelectual quotient, emotional quotient, spiritual quotient and managerial performance
PENGARUH PORSI KEPEMILIKAN SAHAM INSTITUTIONAL, LEVERAGE,PROFITABILITAS, DAN LIQUIDITAS TERHADAP LUAS PENGUNGKAPAN SUKARELA DALAM TAHUNAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Indra Gunawan; Kennedy -; Rusli -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The aims of this study is to analyze the influence of firm characteristics on voluntary disclosure in annual report in Indonesia. Factors tested in this study are ownership institution, leverage, return on equity and liquidity. Collecting data is using porposive sampling methode to the manufacturing companies that listed in Indonesian Stock Exchange during 2012-2013. This study uses content analysis to measure the extent of voluntary disclosure. There are 82 voluntary disclosure items to detect the extent of voluntary disclosure. This study used agency theory, stakeholder theory, and signal theory to explain lingkage between variables. This research uses multiple regression that use to examine the influence of firm characteristics on voluntary disclosure in annual report. The result of this research showed those independent variables that have significant influence on extent of voluntary disclosure is leverage and return on equity. However, firm age and ownership dispersion do not show significant influence on the extent of voluntary disclosures.Keywords: Annual Report, Firm Characteristics, Voluntary, and Disclosure
PENGARUH GOOD GOVERNANCE, PENGELOLAAN KEUANGAN DAERAH DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH (STUDI EMPIRIS PADA PEMERINTAH KOTA DUMAI) Jayanti, Yuliana Dwi; -, Yusralaini; -, Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to examine the effect caused by the variable good governance, financial management area and financial accounting system area of local government performance of local government in Dumai. This study uses a purposive sampling method with 70 respondents. Data collection techniques in this study is in the form of questionnaires, while data analysis technique used is multiple regression analysis were processed with SPSS version 17 for windows. From the results of the testing that has been done, simultaneous regression test (F test) showed that all independent variables studied have a simultaneous effect on the local governmen performancet. Partial regression test (t test) showed that the variables good governance and financial accounting system area partially affect the variable local government performance, while the partial financial management area variables do not affect the variables local government performance. The magnitude of the effect caused by Adjusted R by three variables together against the dependent variable is 28,8%, while the remaining 71,2% is influenced by other variables not examined in this study.Keywords: good governance, financial management area, financial accounting system area, local government performance, and local government in Dumai
PENGARUH HUBUNGAN EKSEKUTIF DAN LEGISLATIF, LATAR BELAKANG PENDIDIKAN, DIVIDED GOVERNMENT DAN DANA ALOKASI UMUM TERHADAP KETERLAMBATAN PENETAPAN APBD DI KABUPATEN LIMAPULUH KOTA Elmita Sari; Emrinaldi Nur DP; Julita -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research was intended to study effect of executive and legislator association, education background, divided government and general allocation fund (DAU) on the Regional Budget Delay. This research used 75 as a sample which legislators consisting of budget board, local governmental budget team (TAPD) and regional working unit (SKPD), the results of the General Election for the Legislatives 2009 and the Direct Elections of District Head of the Year 2010 in Limapuluh Kota regency. The data of this research was collecting by questionnaire which analized by using logistic regression. The result of this research show that executive and legislator association and educational background influence the Regional Budget Delay. While divided government and General Allocation Fund (DAU) does not influence the Regional Budget Delay.Keywords: executive, legislator, association, education, and regional budget delay
PENGARUH INDEPENDENSI, KOMPETENSI, MOTIVASI, OBJEKTIVITAS, INTEGRITAS, PENGALAMAN KERJA DAN ETIKA TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH ( Studi Empiris pada Inspektorat Pemerintah Kota di Sumatera Barat) Miftah Urrahmi; Muhammad Rasuli; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

This research aims to analyze and gets empirical prove of the influence of the independence, competence, motivation, objectivity, integrity, experience and ethics to the quality of audit result inspectorate apparatus in regional financial supervision. Respondents in this research is the auditors who work in the Office of the City Government Inspectorate in West Sumatra. The sampling is selected using purposive sampling, data collection method using a questionnaire with the number of auditors that the sample of this research was 61 auditors from 5 Office of the City Government Inspectorate in West Sumatra. This research is a quantitative model with data analysis methods include validity, reliability, normality test, classical assumptions: heteroscedasticity, multicollinearity, and test determinant coefficient and hypothesis test: t test using SPSS software version 20 to process data. The results of this research indicate that independence, competence, objectivity, experience and ethic have effect on the quality of audit result in p<0,05. While the motivation and integrity do not have effect on the quality of audit result in p>0,05. Based on the total adjusted R-square results proved that the variable independence, competence, motivation, objectivity, integrity, work experience, ethics affect the quality of audits of 0,868 or 86.8%. While the remaining 13.2% is explained by other variables that are not performed in this research.Keywords: independence, motivation, objectivity, integrity, and the quality of audit result
ANALISIS FAKTOR-FAKTOR PEMBERIAN OPINI AUDIT GOING CONCERN ( Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2010 - 2012 ) Noviandhi Resilla; Muhammad Rasuli; Edfan Darlis
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to test and prove empirical evidence of: The effect of Profitability, Liquidity, and Solvability with the acceptance of Going Concern Audit Opinion (OGC). The populations in this study was manufacturing companies with listed in Indonesia Stock Exchange at 2010- 2012. The samples was selected by using purposive sampling method. The data was analysed by using logistic regression analysis with SPSS version 17.0. Based on the result of test Profitability and Liquidity have an effect to acceptance of Going Concern Audit Opinion while variable Solvability not have an effect to acceptance of Going Concern Audit Opinion (OGC).Keywords: Profitability, Liquidity, Solvability, and Going Concern Audit Opinin (OGC).
PENGARUH TEKANAN KETAATAN, PENGETAHUAN DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERATING (Studi Empiris pada KAP Pekanbaru, Padang dan Medan) Ayudia, Saydella; Hasan, Amir; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study was aimed to examine the effect of obedience pressure, knowledge and experience of the auditor to audit judgment which is moderating by task complexity on the auditors who work in KAP Pekanbaru, Padang and Medan. This study used primary data by distributing questionnaires of 120 exemplar to the auditor who works at KAP Pekanbaru, Padang and Medan. Of these, questionnaires received back is 73 exemplar (60.8%). The questionnaire is not returned as much as 47 exemplar (39.2%) due to the existing questionnaires returned by respondents, so that questionnaires returned and can be processed is 73 exemplar 60.8%). Data collected were analyzed using multiple regression analysis and regression analysis with moderating variables. The results provide evidence that stress obedience, knowledge and experience of the auditor's effect on audit judgment at a significance level (α) of 5%. On the other hand, the complexity of the task to strengthen the influence of knowledge on audit judgment at a significance level (α) of 5%. However, the task complexity actually weaken the influence of pressure observance of audit judgment and weaken the effect of the experience of the auditors on audit judgment at a significance level (α) of 5%.Keywords: Obedience pressure, Knowledge, Experience Auditor, Audit Judgment and Task Complexity.

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