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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 PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN, INSENTIF DAN DESENTRALISASI TERHADAP KINERJA PEGAWAI BIDANG KEUANGAN SATUAN KERJA PERANGKAT DAERAH (Studi pada Pemerintahan Daerah Kota Pekanbaru) Tri Suci Dayanti; Raja Adri Satriawan; Rheny Afriana Hanif
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 identify and analyze the effect of budget participation, budget goal clarity, incentives and decentralization on the performance of the financial sector employees work unit area of Pekanbaru. The population to be used in this research is that there are local government officials in the regional work units (SKPD) Pekanbaru. Determination of the sample in this study using purposive sampling method for the election that meets the desired criteria researchers. The sample in this study is a government employee who was in the finance department which consists of a head of the division / Head of finance, treasurer and finance department staff totaling 74 people. Analysis of the data used is multiple regression (multiple regression) assisted with SPSS Windows Ver 17. The results of this study prove that budget participation did not affect the performance of employees in finance SKPD Regional Government Pekanbaru. While the budget goal clarity, incentives and decentralization significant effect on the performance of employees in finance SKPD Regional Government Pekanbaru.Keywords: Participation Budgeting, Clarity Budget Targets, Incentives, Decentralization, Performance.
PENGARUH SOSIALISASI PEMERINTAH, PENGETAHUAN PERPAJAKAN, SANKSI PAJAK, KESADARAN WAJIB PAJAK, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (KECAMATAN BENGKONG) Helen Stephanie Gusar; Nur Azlina; Susilatri -
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

Tax has an important role in Indonesia, considering the government’s national development requires relatively large funds. The taxation system in Indoneisa are depending on how Tax payers are being active on fulfilling the obligation of taxation, the requiring a high compliance. This study aims to examine and analyze the effect goverment socialization, tax payer’s knowledge of tax laws, tax penalties, tax payer’s awareness, and service quality of tax authorities against tax compliance in paying taxes on land and buildings (the district Bengkong). The population in this study are all taxpayer land and building located in the subdictrict Bengkong of Batam City. The sampling technique using convenience sampling method and determination of sample size in this study was calculated by using the formula of slovin obtained by 100 respondents. The data of this research is using primary data directly through a questionnaire and analyzed using SPSS 20. The data were analyzed to test the hypothesis using multiple linear regression analysis approach. The results of this study show that government socialization, service quality of tax authorities have no effect regarding on tax compliance. Viceversa , tax payer’s knowledge of tax laws, tax penalties, tax payer’s awareness have effect on tax compliance.Keywords: socialization, tax laws, tax penalties, service quality, and tax compliance
PENGARUH AKUNTABILITAS KEUANGAN, PENGAWASAN, DAN PENYAJIAN LAPORAN KEUANGAN TERHADAP PENGELOLAAN KEUANGAN DAERAH (Studi Pada Pemerintah Kota Dumai) Muhammad Alqodri; Desmiyawati -; Pipin Kurnia
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 aims to examine at the effect of Financial Accountability, Control of Financial and Presentation of Financial Statements on Local Financial Management at the regional work units in the city of Dumai. Research carried out on 33 working units are located in city of Dumai 2014.Sampel that serve as the respondent proposive taken using the sampling method. Each population represented 2 respondents the head SKPD and technical head of the finance department. Questionnaires were distributed to 66 respondents, and successfully recovered the complete answer is obtained from 44 respondents. Data were collected from 44 respondents further data were analyzed with SPSS version 17.0 using descriptive statistical analysis and multiple linear regression analysis to produce the classic assumption test, model of data analysis, coefficient of determination and prove the hypothesis. Partial results of the study found that the variables of financial accountability and presentation of financial statements affect the financial management, while control variables did not affect the financial management. While testing and simultaneously discovered that the variables of financial accountability, financial control, and presentation of financial statements affect the financial management area.Keywords: Accountability, Control, Report, and Financial Management.
PENGARUH KOMPETENSI, PENDIDIKAN AUDITOR, PENGALAMAN AUDITOR, DAN LAMANYA HUBUNGAN AUDIT TERHADAP INDEPENDENSI AUDITOR (Studi Empiris pada KAP di Kota Medan, Pekanbaru, dan Padang) Miftakhul Hidayah; Amir Hasan; Elfi Ilham
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 the competency, auditors education, auditors experience and the length of the audit relationship on the Auditors Independency. Auditors independency has a very important role to the auditor when the audit task is to maintain an honest and impartial attitude to anyone.The population in this study is the auditor who worked on the KAP Medan, Pekanbaru, and Padang consisting of 34 KAP. The samples used by random sampling. Questionnaire distributed to respondents were 170 and the number of questionnaires that can be analyzed as many as 95. The data analysis technique used in this study is the technique of multiple regression analysis by using SPSS version 20.0.The result of this study indicated that competency, auditors education, and auditors experience have significantly effect on auditors independency. While the length of audit relationship dont have significantly effect on auditors independency.Keywords: Competency, Auditors Education, Auditors Experience, The Length of Audit Relationship, and Auditors Independency.
PENGARUH PENGALAMAN AUDITOR, KOMITMEN PROFESIONAL, TEKANAN KETAATAN DAN NILAI ETIKA ORGANISASI TERHADAP PERSEPSI PERTIMBANGAN ETIS (Studi Empiris Pada Kantor BPKP – RI Perwakilan Provinsi Riau) Sary, Desy Ratna; 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 aimed to examine the impact of the experience of auditors, professional commitment, obedience pressure, and ethical values of the perception of ethical considerations organizations using multiple regression analysis.The aim of this study is the Financial and Development Supervisory Agency Representative Riau Province. This research is a survey method. Respondents in this study is the auditor BPKP-RI Representative Riau Province. The number of samples was 82 auditors. There are five variables in this study consisted of four independent variables namely the auditor's experience, professional commitment, obedience pressure, and ethical values of the organization, and the dependent variable is the perception of ethical considerations. According to the research results, it can be concluded that professional commitment, obedience pressure and the value of the organization's ethics significantly affect the perception of ethical considerations, while the auditor's experience did not significantly affect the perception of ethical considerations. The coefficient of determination indicates that the auditor's experience, professional commitment, obedience pressure, and ethical values of the organization affect the dependent variable (the perception of ethical considerations) of 45.4%, while 54.6% is influenced by others factors.Keywords: auditor's experience, professional commitment, obedience pressure, ethical values of the organization's and perception of ethical consideration.
PENGARUH AKUNTABILITAS, TRANSPARANSI DAN PENGAWASAN TERHADAP KINERJA ANGGARAN PADA PEMERINTAH DAERAH KABUPATEN KAMPAR Wanda Fernandes; Kennedy -; Rheny Afriana Hanif
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 Accountability, Transparency and Supervision  on the Performance of Budgetting of Kampar Government. This study was conducted at SKPD of Kampar Regency. The population in this study were employed who worked in the SKPD Kampar Regency (32 government agencies). The sampling method used in this study is purposive sampling method. The respondent in this study is the head of SKPD/ the head of financial, and PPK SKPD. The data used in this study were 60 data. The hypotheses then tested is multiple linear regression analysis by using SPSS version 20.0. The result of this study indicated that the Accountability, the Transparency and The Supervision has significantly effect on effectiveness of the Performance Budgeting. The magnitude of the effect (R2) the Accountability, the Transparency and Supervision on the effectiveness of the Performance Budgeting area was 23%. While the remaining 77% is influenced by other independent variabel that are not observed in this study.   Keywords: Accountability, Transparency, Supervision, Performance, and Budgeting.
PENGARUH LABA AKUNTANSI, TOTAL ARUS KAS, KOMPONEN ARUS KAS, RETURN ON EQUITY TERHADAP VOLUME PERDAGANGAN SAHAM PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2013 Riri Afrinta; Hardi -; Alfiati Silfi
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 examine the effect of accounting earnings, total cash flow, operating cash flow, financing cash flow, investment cash flow and return on equity to the mining company's stock trading volume. The population in this study are all mining companies listed in Indonesia Stock Exchange (BEI) 2010-2013. Total population is about 16 mining companies. The sample in this study are all mining company listed on the Indonesia Stock Exchange (BEI) 2010-2013, the number of samples is as much as 16 mining companies. While the analysis of data using multiple regression models. Results of this study stated that the accounting profit, total cash flow, cash flow and return on equity investments have a significant impact on stock trading volume. While pperating cash flows and financing cash flow does not have a significant effect on stock trading volume.Keywords: Accounting, Cash, Return on equity, Stock Trading, and Mining
PENGARUH KOMITMEN ORGANISASI, PERAN PENGELOLA KEUANGAN DAERAH, PARTISIPASI ANGGARAN, DAN AKUNTABILITAS PUBLIK TERHADAP KINERJA PIMPINAN SATUAN KERJA PERANGKAT DAERAH KOTA PAYAKUMBUH Octalia, Roza; Rasuli, Muhammad; Diyanto, Volta
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 aims to examine the Influence of Organizational Commitment, Role of Regional Financial Management, Budget and Public Accountability Participation on Performance Leadership. The object of this study conducted at SKPD Payakumbuh, consisting of 25 SKPD. The population of this study was a leader who works at SKPD Payakumbuh. Selection of the sample in this study was based on a purposive sampling method. Respondents in this study were the Head SKPD, Secretary of SKPD, Head of Sub Division of Finance, Head of Sub Division of Administration. The Method of collecting primary data was survey techniques and giving the questions to the respondents by questionnaires. From 100 questionnaires sent, there were 94 respondents who returned the questionnaire and which can be processed and analyzed. The processing and analysis of data were using multiple linear regression analysis with SPSS (Statistical Product and Service Solution) version 17. The results showed that organizational commitment had a significant effect on the performance of the leadership, the role of regional financial managers had a significant effect on the performance of the leadership, the participation had a significant effect on the budget performance management, and public accountability also had a significant effect on the performance of the leadership.Keywords: Commitment, Role of Regional, Participation, Accountability, and Performance
PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA, SISTEM AKUNTANSI KEUANGAN DERAH DAN PENGAWASAN FUNGSIONAL TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH (Studi Pada Satuan Kerja Perangkat Daerah Kota Pariaman) Lopita Turwirdani; Restu Agusti; Sem Paulus
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 thegovernment internal controlsystem, the competence human resources, financial accounting systems area, and functional supervision on effectiveness of financial management area.The research was conducted on the regional work units ofPariaman.This study used purposive sampling method. The sample in this study is the Head of SKPD, Secretary of SKPD, Head of Sub Division of Finance, and Chief Financial administrator. The sample used in this study were 76 respondents. The statistical method used to test the hypothesis of the research is multiple linear regression analysis using SPSS.The results showed that the variables ofthegovernment internal controlsystem, the competence of human resources, financial accounting systems area, and functional supervision influence on effectiveness of financial management area pariaman city.Keywords:Internal control, competence, financial accounting, and supervision, effectiveness.
PENGARUH PROFESIONALISME, PENGETAHUAN AUDITOR DALAM MENDETEKSI KEKELIRUAN, INDEPENDENSI DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM AUDIT LAPORAN KEUANGAN DENGAN ETIKA PROFESI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada BPK Suci Oktavia; Emrinaldi Nur DP; Rofika -
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 aims to analyze and gets emprical prove of the influence of the professionalism, the auditor’s in detecting errors, independence and auditor experience to the consideration on materiality level in the audit of financial statements with professional ethics as moderating variable. Respondents in this research is the auditor’s who work on BPK RI representative west sumatera province.The sample of this research 52 auditor’s. The research used primary data which was obtained from the answer of the respondents and the questionnaire distributed. The hypothesis test in this research of analysis by using multiple linear regression, test using SPSS software version 20 to process data. The results of this research indicate that the professionalism, the auditor’s knowledge in detecting errors, independence and auditor experience significant effect to the consideration in materiality level on the audit of financial statements. Then, the interaction of professional ethics and professionalism, the auditor’s knowledge in detecting errors, independence, auditor experience significant effect to the consideration in materiality level on the audit of financial statement.Keywords: Professionalism, Errors, Independence, Experience, and Materiality

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