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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 KOMPENSASI, DISIPLIN KERJA SERTA PENDIDIKAN DAN LATIHAN TERHADAP PRODUKTIVITAS KERJA KARYAWAN PT. PERKEBUNAN NUSANTARA V SEI KENCANA II- KAMPAR Amin Nur Akbar; Marzolina -; Kurniawaty Fitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research was conducted at PT. Nusantara Plantation V Sei Kencana II-Kampar. The purpose of this study is to obtain valid and reliable information about the Effect Compensation, Work discipline and education and training and its impact on the productivity of employees of PT. Nusantara Plantation V Sei Kencana II-Kampar. Population of 42 people, obtained by using simple random sampling method. The entire population sampled that all employees of PT. Nusantara Plantation V Sei Kencana II-Kampar which in aggregate is 194 people. The results showed that a) There is the effect of compensation on employee productivity PT. Nusantara Plantation V Sei Kencana II-Kampar, b) There is the influence of labor discipline on employee productivity PT. Nusantara Plantation V Sei Kencana II-Kampar, c) There is the influence of education and training on employee productivity PT. Nusantara Plantation V Sei Kencana II-Kampar, d) There is the effect of compensation, discipline, and education and training work simultaneously on employee productivity PT. Nusantara Plantation V Sei Kencana II-Kampar. In the end, the author gives some suggestions as follows: a) The leader of the company to always pay attention to employee absenteeism, improve the delivery of training, conduct periodic motivation, and attention to the rules that apply and provide wider opportunities for the promotion of the employees in order to further enhance employee discipline . b) curriculum in training or education and training should be noted again, because certain employees do not understand the relevance of the curriculum and presented in the training company. The education level of employees of different should be considered.Keywords: Work Productivity, Compensation, Work discipline, Education and training
PENGARUH KEPUASAN KERJA TERHADAP PRETASI KERJA DEGAN KOMITMEN KARYAWAN SEBAGAI VARIABEL MODERATINF PADA PT. SUKA FAJAR Ltd PEKANBARU MITRA LINDA; Samsir Samsir; Dewita Suryati Ningsih
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research was conducted in the PT. Suka Fajar Ltd located on Nangka street Pekanbaru. The company is engaged in sale and purchase vehicles either in cash or credit. The purpose of this research is to know the influence of job satisfaction and employee commitment to employee achievements and to determine the factors that influence employee achievements against the dominant in the PT. Suka Fajar Ltd. Pekanbaru. The population in this study were all employees who work at the company of PT. Suka Fajar Ltd. Selection of the population based on their termination of employment or reduction of other employees, while the samples is used by 55 people, in which the determination of the number of samples is done by using the formula Slovin. Hypothesis testing is done by the test F, t-test and the coefficient of determination (R2) Based on the results. we concluded that the job performance, employee satisfaction and employee commitment of PT. Suka Fajar Ltd, based on the respondents to the indictors of each variable is good, where the percentage of respondents to the ideal score is obtained by 66.97 (good), the percentage of the respondents to the indicators of job satisfaction of 65.88 (satisfied) and the percentage of respondents to the indicator of employee comitent obtainet at 69.21 (good). Partially (t-test) at the 95% confidence level there is a significant influence of the variable job satisfaction and employee commitment to employee performance, it is evident from the results of the test t. Simultaneously (F test) at the 95% confidence level, there is a significant influence of the variables of job satisfaction and employee commitment to employees as avidencet interpretation of the results of f. The relationship between job satisfaction and organizational commitment with employee performance can be said to be strong. it can be seen from the correlation coefficient. The contribution of the variable of job satisfaction and employee commitment to employee performance can be said to be high, it is reflected from the coefficient of determination.Keywords : Job Performance, job satisfaction, Employee Commitment,
PENGARUH PEMBERIAN FINANCIAL INSENTIF DAN KOMUNIKASI INTERNAL TERHADAP SEMANGAT KERJA KARYAWAN PADA PT. TRI BAKTI SARIMAS Fitri, Fabestia Dede Indah; Ningsih, Dewita Suryati; Pramadewi, Arwinence
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The aims of this research are to know about the impact of incentive and communication simultanously to the employee’s spirit, to know about the impact of incentive to the employee spirit and to find the impact of communication to the employee’s spirit at PT. Tribakti Sarimas. The population of this study are all the harvesting employee at PT. Tri Bakti Sarimas with amount of 63 people. Considering of the limitation of the population so to determined the sample were using cencus method, so there were 63 people as samples. To analyze the data were using multiple regression. According to the study, simultanously and partially both incentive and communication have a positive and significant effect to the employee’s spirit at PT. Tri Bakti Sarimas. It means that the better of incentive and communication so the employee’s spirit at PT Tri Bakti Sarimas will increase. The independent variable that dominantly impact the employee spirit is incentive.Keywords : Incentive, Communication, Employee Spirit
PENGARUH SOSIALISASI PERPAJAKAN, PELAYANAN FISKUS, PENGETAHUAN PAJAK, PERSEPSI PENGETAHUAN KORUPSI, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI ( WPOP ) PADA KPP PRATAMA SENAPELAN PEKANBARU Veronica, Aldeya; Nurazlina, Nurazlina; Sofyan, Azhari
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 Indonesia 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 taxing socialization, service of tax authorities, tax payer’s knowledge of tax laws, tax perception of corruption, and tax penalties against tax compliance. The population in this study is the individual taxpayers listed on KPP Pratama Pekanbaru Senapelan. 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 service of tax authorities, tax payer’s knowledge of tax laws, tax perception of corruption, tax penalties have effect on tax compliance with significant rate 5 % (b2=0,398, b3=0,346, b4=0,233, b5=0,389).. Viceversa taxing socialization has no effect regarding on tax compliance with significant rate 5 % (b1=0,085).Keywords: Socialization, service, knowledge, penalties, compliance
PENGARUH SANKSI PERPAJAKAN, PENGETAHUAN PAJAK, SIKAP WAJIB PAJAK, DAN TINGKAT EKONOMI TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DENGAN KONTROL PETUGAS KELURAHAN SEBAGAI VARIABEL MODERATING DI KOTA PEKANBARU Winda Putri Ayunda; Nur Azlina; Azhari Sofyan
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 tax penalties, tax knowledge, the attitude of taxpayer, and economic level to taxpayer compliance in paying Land and Building Tax which is moderating by the control officer urban village. This study used a sekunder data and primary data by distributed questionnaires of 120 exemplar to Taxpayer Land and Building in Pekanbaru. Of this amount, questionnaires received back was 109 exemplar (90,8%). Questionnaires that can not be processed as many as 9 exemplar (7,5%) because the quesionnaires has not been completed and can not be processed. So that 100 questionnaires (83,3%) has been completed and can be processed. Data analysis for hypothesis test was done with multiple regression analysis and moderated regression analysis (MRA). Result of this study give evidence that tax penalties and the attitude of taxpayer have not influence to taxpayer compliance in paying Land and Building Tax at significance level 5%. While the tax knowledge and economic level have significant influence to taxpayer compliance in paying Land and Building Tax at significance level 5%. On the other hand, the control officer urban village can strengthen the influence between tax penalties, tax knowledge, and economic level to the taxpayer compliance in paying Land and Building Tax at significance level 5%. However, the control officer actually weaken the influence between the attitude of taxpayer to taxpayer compliance in paying Land and Building Tax at significance level 5%.Keywords: Tax penalties, tax knowledge, the attitude of tax payer, economic level, tax payer compliance in paying Land and Buiding Tax, and control officer urban village.
PENGARUH MANFAAT YANG DIRASAKAN WAJIB PAJAK, KEPERCAYAAN TERHADAP APARAT PAJAK, SOSIALISASI PAJAK, DAN PENGHASILAN WAJIB PAJAK TERHADAP KEPEMILIKAN NOMOR POKOK WAJIB PAJAK (NPWP) (Studi Empiris Pada Pengusaha UMKM di Kota Pekanbaru) Khairah Ummami; Zirman Zirman; Eka Hariyani
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 benefits received by taxpayer, trust in tax authorities, tax socialization, and taxpayer’s income with OwnershipTaxpayer Identification Number (TIN). This study uses purposive sampling with 100 samples obtained from the calculation formula slovin. 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 20 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 variable taxpayer identification number (TIN). Partial regression test (t test) indicates that the variable benefits received by taxpayer, trust in tax authorities, tax socialization partially effect the variable ownership taxpayer identification number (TIN). The result of the study also showed that taxpayer’s income does not effect the variable ownership taxpayer identification number (TIN). The magnitude of the effect caused by Adjusted R2 by four variables together against the dependent variable 32.6%, while the remaining 67.4% is influenced by other variables not examined in this study.Keywords: Taxpayer, Trust , Socialization, Income.
PENGARUH SISTEM PENGENDALIAN INTERN, PENGELOLAAN KEUANGAN DAERAH, KOMITMEN ORGANISASI DAN BUDAYA ORGANISASI TERHADAP PENERAPAN GOOD GOVERNANCE (Studi Kasus Pada Satuan Kerja Perangkat Daerah Kota Solok) FANDRA YOVANO SYAFRION; Zirman Zirman; Azhari Sofyan
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 of the intern control system, local financial management, organization commitment and organization culture on the implementation of good governance of local government in Solok City. It was a quantitative research utilizing a primary data which were obtained from questionnaire. The population of the study involved all units of local devices found in Solok City. The selection of the sample used purposive sampling methods with the characteristics of employees who perform the function of accounting / financial administrators, power users budget and budget users. There were about 100 respondents selected as the samples of the study, consisting of Chief SKPD, Secretary, Head of finance or the Head of administration and finance staff in each SKPD Solok City. The data were analyzed by using a multiple regression. The results of this study found that the intern control system, local financial management, organization commitment and organization culture has positive significant effect on the implementation of good governance with significant < 0.05.Keywords: good governance, intern control, financial management, organization commitment, organization culture
PENGARUH KONFLIK PERAN, KEPUASAN KERJA DAN BUDAYA ORGANISASI TERHADAP KINERJA PEMERIKSA PAJAK PADA KPP MADYA PEKANBARU DAN KPP MADYA BATAM Sholihin Sholihin; Enni Savitri; Volta Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

The research aimed to analyse the effect role conflict, work satisfaction and organizational of cultural to performance of tax auditors at KPP Madya Pekanbaru and KPP Madya Batam. The respondent from this research are auditors that working at KPP Madya Pekanbaru and KPP Madya Batam. The samples with saturated sample method. The data used are primary data collected through questionnaires. Questionnaires which can be processed is number 52 questionnaires from 65 questionnaires distributed. Data analysis techniques using multiple regression analysis using SPSS version 20 was used to test whether the independent variables affect the dependent variable. Results of this study indicate that role conflict, work satisfaction and organizational culture influence on the performance of tax auditors in the KPP Madya Pekanbaru and KPP Madya Batam.Keywords: Performance of Tax Auditors, Role Conflict, Work Satisfaction, and Organization of Cultural.
PENGARUH PENERAPAN SISTEM MONITORING PELAPORAN PEMBAYARAN PAJAK (MP3), PENGETAHUAN TENTANG KORUPSI, DAN KEADILAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA PEKANBARU TAMPAN Fariz Hermawan; Zirman Zirman; Meilda Wiguna
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 aimed to find out whether Implementation of MP3’s system, knowledge of corruptions and fairness of taxation to compliance of individual taxpayers in Pekanbaru Tampan Tax Authority. The applied statistic test was multiple linier regressions. Data is primary and obtained through questionnaire. There are 70 questionnaire whichcan be analyze. Respondent are come from individual taxpayers who use tax payment reporting monitoring system(MP3). The result of this research consistent of: Implementation of MP3’s system (X1), knowledge of corruptions(X2), fairness of taxation (X3) and taxpayer compliance (Y). The result of this research show that Implementation of MP3’s system have a significant influence to compliance of individual taxpayers, knowledge of corruptions have a significant influence to compliance of individual taxpayers and fairness of taxation have a significant influence to compliance of individual taxpayers.Keywords: MP3’s system, knowledge of corruptions, fairness of taxation, taxpayer compliance, compliance of individual taxpayers
PENGARUH TOTAL QUALITY MANAGEMENT TERHADAP KINERJA MANAJERIAL DENGAN SISTEM PENGUKURAN KINERJA DAN SISTEM PENGHARGAAN(REWARD) SEBAGAI VARIABEL MODERATING PADA PT. PLN DI PEKANBARU Afif, Muhammad; Surya, R. Adri Satriawan; 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

The purpose of this research is to test empirically the influence of total quality management to managerial performance with performance measurement system and reward system as moderated variables, empirical study at accounting staff division in services companies in PT PLN in Pekanbaru. The data was collected by distributing questionnaires with conveniences sampling to the respondents. Samples used in this study are staff at accounting division with a total sample of 10 services companies of 106 respondent. The method analysis used in this study is multiple regression analysis.From the results of multiple regression, is one hypothesis that influence to managerial performance: 1) total quality management significantly influence on managerial performance. Meanwhile, two more hypothesis with moderated regression analysis is not influence to managerial performance, that is: 2) performance measurement system and TQM interaction have no significant influence to the managerial performance. 3) reward system and TQM interaction have no significant influence to the managerial performance.Keywords : management quality, performance, reward, and manajerial

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