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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 PENGARUH PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN DAN STRATEGI TERHADAP INOVASI PRODUK DAN INOVASI PROSES (Studi Empiris pada Perusahaan Manufaktur yang terdapat di Provinsi Riau) Ayu Rahayu; Ria Nelly Sari; Al Azhar L '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

Increased awareness regarding environmental issues has encouraged organizations to use environmental management accounting, which has been said to deliver many benefits to users, including an increase in innovation. This study aims to examine the effect of the implementation of environmental management accounting and strategy of the company’s innovation. That innovation is product innovation and process innovation. Using survey data from management accountans manufacturing company located in Province Riau. The sample used is manufacturing company’s located in Province Riau. The sample used some 30 large-scale manufacturing firms in Province Riau. The analytical method used is with the help of sofware Smart PLS. Parameter Significant tested by comparing the value tstatistic with ttable, where the value tstatistik>ttabel at 0,05 confidence level, its meaning there significant influence between independent variabel with dependent variabel. The result indicate that there is a positive effect between prospector strategy with environmental management accounting at tstatistic value 6,409. Environmental management accounting use has a positive effect with process innovation at tstatistic value 3,249, but not with product innovation at tstatistic value 1,113. Prospector strategy has a positive effect with product innovation at t statistic value 6,109, but not with process innovation at tstatistic value 0,687.Keywords: environmental accounting management, strategy, and innovation.
PENGARUH PARTISIPASI ANGGARAN,PERAN KUASA PENGGUNA ANGGARAN,KEJELASAN SASARAN ANGGARAN DI MODERASI OLEH BUDAYA ORGANISASI TERHADAP KINERJA APARATUR PEMERINTAH DAERAH (Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Pekanbaru) Khairul Badri; Azwir Nasir; Rahmiati Idrus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This Study aims to identify and analyze the effect of budgetery participation,the role of authority of the budget user,clarity of budget goal.organizational culture as moderating variabel on the regional government performance.primary data were collected using a survey of civil servant (PNS) in 32 work units (SKPD) Pekanbaru city government consisting of 96 people head on education public and employment head section and sub-section .the sampling technique used purposive sampling,analysis of the data in this study using multiplelinear regression analysis by using spss version 20.0 The result of this study show that organizational culture as moderating variabel has no effect relation the role of authority of the budget user and the regional government performance.Keywords:participation,budgetery,moderation,organizational culture and performance
PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI, KEAHLIAN PEMAKAI, DAN INTENSITAS PEMAKAIAN TERHADAP KUALITAS INFORMASI AKUNTANSI (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Indragiri Hulu) Nova Evania; Taufeni Taufik; Mudrika Alamsyah Hasan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to the effect of information technology use, user expertise, and intensity of usage affect the quality of accounting information. Populations in this study is a subsection of finance, treasurer, manager of the accounting department, and finance staff that work on the unit of work in the SKPD Kab. Indragiri Hulu. The sampling technique using purpose sampling. Total respondents in this research are 60 respondent. The data of this research using primary data directly through a questionnaire and analyzed using SPSS 17. The data were analyzed to test the hypothesis using multiple linear regression analysis approach.The result of this study indicates that information technology use a significant to quality of accounting information with regression coefficient 0,575 and significant value 0,000 (alpha 0,05), this is shown by the result of tcount> ttable that is 4,201 > 2,009. User expertise a significant to quality of accounting information with regression coefficient 0,322 and significant value 0,035 (alpha 0,05), this is shown by the result of tcount> ttable that is 2,173 > 2,009. Where as the intensity of usage does not effect the quality of accounting informationwith regression coefficient 0,254 and significant value 0,332 (alpha 0,05), this is shown by the result of tcount< ttable that is 0,980 < 2,009. Based on the calculation of the coefficient of determination (Adjusted R²) obtained a value of 0,518. This shows that the influence of the independent variables in the dependent 51,8% and the remaining 48,2% influenced by other variables.Keywords : quality of accounting information, information technology use, user expertise, and intensity of usege
DETERMINASI HUBUNGAN PENGETAHUAN DEWAN TENTANG ANGGARAN DENGAN PENGAWASAN DEWAN PADA KEUANGAN DAERAH (APBD) (Studi Empiris pada Dewan Perwakilan Rakyat Daerah Provinsi Riau) Purnomo, Debby; Kurnia, Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to test the relationship determination of the councilor’s knowledge about budget with council’s oversight upon regional finance (budget). In this study, researchers examined the relationship of councilor’s knowledge about the local finance, on the supervision of local finance as well as using a moderating variable such as accountability, transparency of public policy and community participation and organization commitment, whether it can affect members of the council in monitoring local finances. The problem is whether the council in carrying out its oversight functions over the board due to the knowledge about the budget because council members are generally depart from the political (party) or more caused by other problems. The research sample using purposive sampling which are all members of the provincial council in Riau. The number of respondents of the study was 65 copies, only 55 copies that can be processed. Data analysis was performed using a hypothesis test with the help of SPSS version 20.0. The results proved the relationship between knowledge of the budget with the control panel board in the area affected by the financial accountability, public participation, transparency of public policy and organizational commitment. Therefore this study sported anothetr studies before.Keywords : Accountability, Public Participation, Transparancy in Public Policy, Organizational Commitment, and Financial Control Area (budget)
PENGARUH FINANCIAL STABILITY, EXTERNAL PRESSURE, FINANCIAL TARGETS, INEFFECTIVE MONITORING, RATIONALIZATION PADA FINANCIAL STATEMENT FRAUD DENGAN PERSPEKTIF FRAUD TRIANGLE (Studi Empiris Pada Perusahaan Perbankan Periode 2012-2014 Yang Terdaftar Di Bursa Selni Triponika Sari; Emrinaldi Nur DP; Rusli &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to obtain empirical evidence about effectiveness of the fraud triangle are pressure, opportunity and rationalization in detecting financial statement fraud. The variables of the fraud triangle that used is a pressure with proxy financial stability (ACHANGE), external pressure (LEVERAGE), and financial targets (ROA), opportunity with proxy ineffective monitoring (BDOUT), and rationalization with proxy rationalization (TATA). In this research to detecting financial statement fraud used a proxy earnings management with discretionary accruals as the dependen variabel. The population of this research is the banking companies listed in Indonesia stock exchange in 2012-2014. Total sample of this research is 35 banking companies with three years observation. Data analysis was performed with the classical assumption and hypotesis testing using linear regression. The result of this research indicates that the financial stability (ACHANGE), external pressure (LEVERAGE), rationalization (TATA) influence the financial statement fraud, meanwhile financial targets (ROA), ineffective monitoring (BDOUT) has no significan impact on financial statement fraud.Keywords : financial statement fraud, financial stability, external pressure, financial targets and ineffective monitoring
PENGARUH UKURAN PEMERINTAH DAERAH, PAD, LEVERAGE, DANA PERIMBANGAN DAN UKURAN LEGISLATIF TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH (Studi pada Kab/Kota Pulau Sumatra) Sari, Indah Puspa; Agusti, Restu; ', Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of size of local government, local revenue, leverage, fund balance, and legislative size of the financial performance of regencie/municipalities in Sumatra Island. The population in this study are all regencie/municipalities in Sumatra Island. This study uses purposive sampling method. This research uses a sample 57 regencie/municipalities.The data of this study using secondary data in website www.djpk.depkeu.go.id.This study uses multiple linear regression analysis.The result of this study indicated that the size of local government, local revenue and fund balance are factors that effect the financial performance of local government. Leverage and legislative size had no effect on financial performance of local government.Keyword: Financial performance, local government, local revenue, fund balance and legislativesize
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN TUJUAN ANGGARAN, DAN EVALUASI ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH KABUPATEN INDRAGIRI HILIR M. Azmi Insan Cemerlang; Ria Nelly Sari; Lila Anggraini
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of budget participation, budget goal clarity and budget evaluation of the performance of government officials indragiri hilir district. The population in this study is government officials at 34 SKPD in indragiri hilir district.The sampling technique using survey method. The data of this research using primary data directly through a questionnaires and analyzed using SPSS 20.0. The data were analyzed to test the hypothesis using multiple linear regression analsys approach.The result of this study showed that budget participatipation, budget goal clarity and budget evaluation have effect on the performance of govermence officials Indragiri hilir district.Keywords: budget participation,budget goal clarity, budget evaluation and performance of govermance officials.
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI, DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Bengkalis) Siti Ruri Suhaesti; Hardi &#039;; Al-Azhar A &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

This study aims to determine the effect of budget goal clarity , Accounting Control and Reporting System on performance accountability of public Institutions in bengkalis. The research uses a survey of the work unit bengkalis district. The population in this study was 34 SKPD in Bengkalis .The sampling technique is purposive sampling technique. Data analysis techniques to test hypotheses using multiple analytical approach. The results showed that the influential Budget Targets Clarity with tcount > ttable 2.155 > 1.663 , Control Accounting significant effect with the value tcount > ttable 2.456 > 1.663 , significant effect Reporting System with the value tcount > ttable 2,166 > 1,663 terhadap Accountability Government Agencies performance . While the R -square value that is equal to 0,645, which means 64.5 % of the independent variable in this study could affect the dependent variable. While the remaining 35.5 % is influenced by other variables not examined in this study such as leadership styles, organizational culture budget participation, the application of accounting information, organizational commitment.Keywords: budget goal clarity, control accounting, reporting system, and performance accountability.
PENGARUH PENERAPANSISTEM PENGENDALIAN INTERN KAS, IMPLEMENTASI GOOD CORPORATE GOVERNANCE DAN KETAATAN ATURAN AKUNTANSI TERHADAP FRAUD PADA PERUSAHAAN BUMN DI KOTA PEKANBARU Raja Reno Setiawan; Nur Azlina; Julita &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

The purpose of this study was to Test back relationship with the Treasury Internal Control System Implementation of Good Corporate Governance Fraud.hubungan with Fraud and reexamine relations Accounting Rules Compliance with Fraud. Selected population in this study is the State Owned Enterprises located in the city of Pekanbaru many as 24 state-owned enterprises . The sample in this study as many as 49. The analysis of research on the use is use multiple linear regression equation with SPSS (Statistical Product and Service Solution).The research hypothesis first hypothesis suggests that the Internal Control of Cash a negative effect on Fraud. The second hypothesis suggests that GCG implementation negatively affect Fraud. Three hypotheses suggests that adherence Accounting Rules negative effect on Fraud. 0375 R2sebesar calculation results. Thus variables can explain the variable implementation of good corporate governance, internal control and compliance time Cash accounting rules take effect at 37.5%. The rest was influenced by other variables that are not observed in this study, such as individual morality, organizational ethics, justice organizations and others.Keywords : Cash Internal Control System, Implementation of Good Corporate Governance, Compliance Rules Accounting and Fraud
PENGARUH KOMITMEN PROFESIONAL DAN PERTIMBANGAN ETIS TERHADAP INTENSI MELAKUKAN WHISTLEBLOWING: LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI Chintya Joneta; Rita Anugerah; Susilatri &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to obtain empirical evidence of the effect of profesional commitment and ethical judgement on the whistleblowing intention. This study also submits the locus of control as moderating variabel that influence the relationship between profesional commitment and ethical judgment . Respondents in this study were 67 auditors who worked in public accounting firm in Sumatera (Pekanbaru, Batam, Medan and Padang) and selected by purposive sampling method. The result of this study indicates: (1) auditor who has higher commitment professional will have more intention to do whistleblowing, (2) auditor who has higher ethical judgement will have more intention to do whistleblowing, 3) but Locus of control has not significant impact to Profesional commitment and Ethical judgement as a moderating.Keywords : Whistleblowing Intention, Commitment Profesional, Ethical Judgement, and Locus Of Control

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