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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 FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNA DALAM PEMANFAATAN LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA PEKANBARU Fetriwahyuni, Rozi; Desmiyawati, Desmiyawati; Hasan, Mudrika Alamsyah
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 the effect of educational level, educational background, knowledge of accounting, compliance information on the utilization of local government financial statements cities pekanbaru. Data was colleted by distributing questionnaires to the respondents. The population used in this study are staff / staff involved in the preparation of the budget, the number of samples taken at 96 people but the samples that can processed is 90 people. The data analysis technique used in this study is the technique of multiple regression analysis by using SPSS version 20.0. These results indicate the three variables that affect the utilization of local government financial statements and only one variable that does not have an influence on the utilization of local government financial statements . The result of this educational level, knowledge of accounting and compliace informastion have significantly effect on the utilization of local government financial statements . While educational background don’t have significantly effect on the utilization of local government financial statements.Keywords: Educational, Knowledge, Accounting, Compliance Information, and Government.
PENGARUH BAURAN PEMASARAN JASA TERHADAP KEPUASAN DAN LOYALITAS PELANGGAN HOTEL SWISS BELINN SKA DI KOTA PEKANBARU Heru Soendoro; Zulkarnain Zulkarnain; Deny Danar Rahayu
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 the effect of the marketing mix of services to the satisfaction and loyalty of consumers in Swiss Belinn SKA Hotel Pekanbaru. The instrument used for data collection are questionnaires. The population of this research is the entire Hotel Swiss customers Belinn SKA Pekanbaru known until 2013 amounts to 28.123 people. The sample in this research is the user services Hotel Swiss Belinn SKA Pekanbaru elected of 100 people. Data analysis techniques using Path Analysis with SPSS Software 17. Result of calculations indicate that the product has a direct influence is not significant and positive with respect to satisfaction. Price has a direct influence is not significant and negatively to satisfaction. Location has a significant direct influence on Satisfaction and positively. Promotion has a significant direct influence on satisfaction and positivel. People have a significant direct influence and positively to the satisfaction, the process has a direct influence is not significant and positive to the satisfaction. Physical Means, have a direct influence is not significant and positive to satisfaction. Service Marketing Mix have significant direct influence and positively to loyalty and satisfaction of having a significant direct influence and positive to loyalty.Keywords: service marketing mix, satisfaction, and loyalty
ANALISIS TINGKAT KEPUASAN PASIEN ATAS KUALITAS PELAYANAN JASA KESEHATAN PADA PUSKESMAS PAYUNG SEKAKI KOTA PEKANBARU Ufi Mitsaqy; Jushermi Jushermi; Henni Noviasari
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 aim of this research is to determine the level of patient satisfaction over the quality of health services at Payung Sekaki clinic in Pekanbaru. The population of the research are patient who seeks treatment at Payung Sekaki Clinic Pekanbaru in 2014, total of 32.272 people. While the sample of this research provides the sample of 100 people by using accidental sampling technique. In conducting this research, Importance Performances Analysis (IPA) was used as the Analysis of the data. The Results of the research with an average of respondents answers to the level of satisfaction was 76.84 Tangible variables was included in the category are satisfied. Then the respondents level of satisfaction was 76.26 Emphaty variables are included in the category are satisfied. Furthermore, variable patient satisfaction is Reliability with 67.97 satisfied category. Then, The level of patient satisfaction with the variables 67.29 Responsiveness is satisfied category, while the lowest value variabel with 66.58, contained as the complaint handling system responsive. The total average level of satisfaction was 68.62 patient with Assurance variable satisfied category means a comparison between expectations and performance are in accordance with the commits of the patient. From the results and discussion, it was discovered that the health center Payung Sekaki Clinic in Pekanbaru city has been satisfactory for health center patients.Keywords: Service Quality, Satisfaction
PENGARUH KEAHLIAN, INDEPENDENSI DAN KEMAHIRAN PROFESIONAL TERHADAP KUALITAS HASIL PEMERIKSAAN DENGAN PENGALAMAN KERJA SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA INSPEKTORAT KOTA PEKANBARU DAN KOTA DUMAI) Amelia Bettry Fermana; Hardi Hardi; Volta Diyanto
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 demonstrate the influence of expertise, independence and professional skills on the quality of the result and the effect of work experience on relation expertise, independence and professional skills with the quality of inspection result. This study is a survey with census method, while spreading technique using questionnaires distributed to inspectors Inspectorate Pekanbaru Cityy and Dumai City. Of the 60 questionnaires distributed, 52 questionnaires were returned. Data analysis was performed by multiple linear regression testing and MRA. The result showed partially expertise, independence and professional skills on the quality of the result. Job experience as a moderating variable proved to be able to strengthen the relationship between expertise, independence and professional skills on the quality of inspection result.Keywords: Expertise, Independence, Professional Skills, Work Experience, and Quality Inspection Result.
FAKTOR - FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI (Studi Empiris pada Perusahaan Manufaktur di BEI tahun 2011-2013) Sianipar, Riduan Febri; Desmiyawati, Desmiyawati; Hasan, Mudrika Alamsyah
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

The objectives of this research are to analyze auditor switching (Y), audit firm size (X1), size client company (X2), financial distress (X3), audit tenure (X4) and audit opinion (X5) against the auditor switching (empirical studies on manufacturing companies in BEI 2011-2013). The sample of this research are 42 companies in the 3-year time period from 2011 to 2013 amounted to 126 companies. Data were collected through IDX data obtained from 2011 to 2013. The sampling technique using purposive sampling method. Technique is the logistic regression analysis..The sampling technique used purposive sampling method. The analysis technique used is logistic regression analysis. Logistic regression test showed that variable of size client company, audit tenure dan audit opinion have significant effect on audit switching. Audit firm size dan financial distress has no significant effect on audit switching. While simultaneously using the Omnibus Tests of Model Coefficients five independent variables together can influence the auditor switching. The ability of independent variables to explain the profitability of 32.8%, while the remaining 67.2% are outside the model. This means that the independent variables are no t strong enough to explain his relationship with the dependent variable.Keywords : audit switching, audit firm size, size client company, financial distress and audit opinion.
PENGARUH PROGRAM KESELAMATAN DAN KESEHATAN KERJA (K3), LINGKUNGAN KERJA DAN KEDISIPLINAN TERHADAP KINERJA KARYAWAN PADA PT. WIJAYA KARYA Tbk PEKANBARU Dwiky Syahputera; Machasin Machasin; Kurniawaty Fitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

This research is conducted at PT. Wijaya Karya Tbk Pekanbaru which is have address in Jl. General of Sudirman, Pekanbaru. Amount of sampel in this research is counted 85 people or totalize the overall of population. Intake of sampel relied on census method. While to analyse data, writer use doubled linear regression method constructively peripheral of SPSS Version 17.0.Pursuant to result of test of F known that f value count 15.172, bigger than F of is tables of 3.240 with storey, level of Sig equal to 0.000 < 0.05 meaning h0 refused and Is ha accepted. This matter indicate that Safety variable and health of activity (K3), environmental of discipline and activity by together have an effect on signifikan to employees performance at PT. Wijaya Karya Tbk Pekanbaru. Pursuant to result of test of known that that Safety variable and health of activity (K3), environmental of discipline and activity by parsial have an effect on signifikan to employees performance at PT. Wijaya Masterpiece of Tbk Pekanbaru.Contribution influence of Safety variable and health of activity ( K3), environmental of discipline and activity to employees performance at PT. Wijaya Karya Tbk Pekanbaru equal to 53,6 %, while the rest 46.4 % influenced by other variable which do not check in this research.Keywords : Performance, Safety and Health, Environmental, Discipline.
PENGARUH SELF ASSESSMENT SYSTEM, TINGKAT PENDIDIKAN, DAN PELAYANAN FISKUS TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK UMKM DI KOTA PEKANBARU Maharani, Indah Sri; Kamaliah, Kamaliah; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

This study aims to prove the self assessment system, level of education, and service tax authorities have a significant effect on the level of tax compliance UMKM. This study used a questionnaire distributed to as many as 99 copies of the UMKM in Pekanbaru. The statistical method used to test the hypothesis is multiple regression with the help of SPSS version 18.0. The results of this study provide evidence that influence self assessment system, the level of education, and service tax authorities have a significant effect on the level of tax compliance of the UMKM in Pekanbaru through multiple correlation coefficient (R) of 0.252 and its relationship low.Keywords : Self assessment system, level of education, service tax authorities, and tax payer compliance
PENGARUH SIZE PERUSAHAAN, KEPEMILIKAN SAHAM PUBLIK, KEPEMILIKAN SAHAM ASING, DAN PROFITABILITAS PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BEI PADA TAHUN 2010-2013 Rahmayanty, Sri; Tanjung, Amries Rusli; Susilatri, Susilatri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

This study aimed to determine the effect of firm size, public ownership, foreign ownership, and profitability of the company on the disclosure of Corporate Social Responsibility (CSR) in the food and beverage companies listed on Indonesian Stock Exchange in 2010-2013. Samples are 16 companies that are determined by purposive sampling. The instrument used was a checklist item CSR disclosure. Data was analyzed using multiple linear regression method (multiple regression) with SPSS version 17.0. The results of the study showed that public ownership, and profitability significantly influence CSR disclosure. While the firm size and foreign ownership does not significant effect on CSR disclosure.Keywords : Corporate social responsibility, firm size, public ownership, foreign ownership, and the profitability of the company.
PENGARUH TATA KELOLA PEMERINTAHAN, EFEKTIVITAS PENGENDALIAN INTERNAL, DAN PERAN AUDITOR INTERNAL TERHADAP TINGKAT KECURANGAN (Studi Pada SKPD Kota Bukittinggi) Karlina Gita Oktavia; Andreas Andreas; Susilatri Susilatri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study aims to examine the effect of good governance, internal control effectiveness and the role of the internal auditor on the level of fraud. The study was conducted using a survey method. The population in this study were 29 government agencies in the city of Bukittinggi. Samples taken are 87 respondents. Data analysis methods are used alternately regression (multiple regression) with SPSS Version, 17.0. The results of this study indicated that the role of the internal auditor affect the level of fraud, but the good governance and internal control effectiveness don’t affect the level of fraud. The magnitude of the effect adjusted R2 of good governance, internal control effectiveness, and the role of the auditor on the level of fraud was 9,7%. The remaining 90,3% is influenced by other variables.Keywords: good governance, internal control effectiveness, internal auditor, and the level of fraud.
PENGARUH KOMPENSASI EKSEKUTIF, KEPEMILIKAN SAHAM EKSEKUTIF, PREFERENSI RISIKO EKSEKUTIF DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) Cindy Mayangsari; Zirman Zirman; Eka Haryani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

This research aimed to test: 1) the influence of executive compensation to tax Avoidance, 2) the influence of the executive stock ownership to tax Avoidance, 3) the influence of the executive risk preferences against tax Avoidance and 4) the effect of leverage to tax Avoidance. The sample used in this study are all companies listed on the Indonesia Stock Exchange in 2010-2013 with purposive sampling technique. Data collection method was nonparticipant observation. Data analysis using Multiple Regression with the help of a computer program SPSS version 17.0. The results showed that: 1) executive compensation have significant effect on tax Avoidance, 2) executive stock ownership is significant effect on tax Avoidance, 3) there is no significant effect of executive risk preferences on tax evasion and 4) leverage have significant effect on tax Avoidance.Keywords : Compensation, Ownership, Risk, Leverage, and Tax Avoidance.

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