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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 TINGKAT PENDIDIKAN, PENGALAMAN KERJA, INSENTIF DAN KOMITMEN ORGANISASI TERHADAP KINERJA PENGELOLA KEUANGAN PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) KABUPATEN INDRAGIRI HILIR Rohida Utami Monats; Hardi '; Eka Hariyani
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 purposes was to determined the effects of education, work experience, incentives and organization commitment to financial performance on Local Work Unit (Satuan Kerja Perangkat Daerah (SKPD)) at Indragiri Hilir District. Sample in this study is the civil servants who work in the financial section in the units of Indargiri Hilir District. The number of samples taken from each SKPD 120 people. The results showed that the level of education affect the financial performance management. This is evidenced by t count (2.648) > t table (1.66342) with significant (0.000) < (0,05) for the variable levels of education. The fact is that higher education can help in improving analytical and problem solving skills. Work experience affect the financial performance management, as evidenced by the t count (6592) > t table (1.66342) with significant (0.0010) < (0,05) for variable work experience. Work experience will have a positive impact as experienced civil servants will be given a wider variety of tasks that already done so having the ability to complete the tasks assigned and the achievement of performance in terms of financial management. Incentives affect to the financial performance management, ha is evidenced by such t count value (2.770) > t table (1.66342) with significant (0.039) < (0.05). Incentives will have a positive impact as an additional revenue. Civil servant got more motivations in achieving tasks. Organizational Commitment affect the financial performance management, this is evidenced by t count (6784) > t table (1.66342) with significant (0.007) < (0.05). commitment of employees against institutions where they work will improve the financial performance management.Keyword : Education, work experience, incentives, and organization commitme
PENGARUH PEMAHAMAN WAJIB PAJAK, KEMUDAHAN MEMBAYAR PAJAK, DAN PERUBAHAN TARIFPP NO. 46 TAHUN 2013 TERHADAPKEPATUHAN WAJIB PAJAK UMKM DI KOTA PEKANBARU Nayoan, Nova; ', Hardi; Hariyani, Eka
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 examine the effect caused by the variable understanding of tax payer, ease of paying tax, and change in tariff pp no. 46 year 2013 for tax payer compliance of SMEs.This study uses convenience sampling with 86 samples 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 17 for Windows.Results of simultaneous regression test (Test F) showed that all independent variables had simultaneous influence on variable tax payer compliance of SMEs. Partial regression test (T test) showed that the variables understanding of tax payer, Ease of paying tax, and change in tariff pp no. 46 year 2013 had a significant effect on tax compliance SMEs. The magnitude of the effect posed (Adjusted R2) by these three variables together for the dependent variable is 41.7%, while the remaining 58.3% is influenced by other factors not examined in this study.Keywords: understanding, ease, tariff and tax compliance
PENGARUH PARTISIPASI ANGGARAN, PENEKANAN ANGGARAN, KOMITMEN ORGANISASI, LOCUS OF CONTROL, DAN KOMPLEKSITAS TUGAS TERHADAP KESENJANGAN ANGGARAN (Studi Empiris pada SKPD Kabupaten Agam) Eka Nopriyanti; Nur Azlina; 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 research aims to invetigate the effect of budget participation, budget emphasis, organization commitment, locus of control, and task complecity on budgetary slack.While responden is consisted by the structural functionary in governmental institution of Agam Regency. The data was collected by distributing quetionnaires to 108 repondents, but only 78 respondents who fill out the questionnaires. The analysis tool used is multiple regression using SPSS program version 21. The results show that budget participation, budget emphasis, organization commitment, locus of control, and tas complecity have significant effect and poitive impact on budgetary slack. Based on the results.Keywords: Budget Participation, Budget Emphasis, Organization Commitment, Locus Of Control, and Task Complecity.
PENGARUH AKUNTABILITAS PUBLIK, KEJELASAN SASARAN ANGGARAN, DESENTRALISASI DAN SISTEM PENGENDALIAN INTERN TERHADAP KINERJA MANAJERIAL DI SKPD KABUPATEN BENGKALIS Rizky Darmawan; Nur Azlina; Eka Hariyani
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 determine the effect of public accountability, budget goal clarity, decentralization and the internal control system of managerial performance in SKPD Bengkalis. The population in this study are civil servants who have a structural position and officers who have a role in budgeting at every SKPD in government Bengkalis spread over 36 SKPD. Determination of the sample in this study using purposive sampling method that meets the criteria for the election of the desired research. 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 83 people. Analysis of the data used is multiple regression (multiple regression) assisted with SPSS Windows Ver 20. The results of this study prove that public accountability, budget goal clarity, decentralization and the internal control system influence on managerial performance in SKPD Bengkalis.Keywords: Public Accountability, Budget Goal Clarity, Decentralization, Internal Control System, and Managerial Performance
PENGARUH TEKANAN EKSTERNAL, KOMITMEN MANAJEMEN DAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi empiris pada Pemerintahan Kota Bukittinggi) Yesnita, Mutia; ', Desmiyawati; Kurnia, Pipin
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 is to explore the influence of the external pressure, commitment of management and government internal control system to the application management financial transparency reporting. The population in this study were employees who worked in the Bukittinggi city (27 government agencies). The sampling method used in this study is purposive sampling method. The hypotheses then tested by using SPSS 17. The results of this study indicated that the exsternal pressure, management commitment, internal control system significantly affect the transparency of financial reporting. The magnitude of the effect (R2) of the external pressure, commitment of management and government internal control system to the application management financial transparency reporting was 33,3 %. While the remaining 66,7% is influenced by other variables outside the model that has not been included in this study.Keywords: transparency of financial reporting, exsternal pressure, management commitment and internal control system
PENGARUH KESADARAN, SANKSI PERPAJAKAN, TINGKAT PENDIDIKAN DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DALAM MELAPORKAN PAJAK RESTORAN DI KOTA PEKANBARU Manalu, Derli; Nasir, Azwir; Sofyan, Azhari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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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 the effect awareness, tax penalties, education level, service of tax authorities against tax compliance. The population in this study is the individual taxpayers listed on DISPENDA at Pekanbaru. 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 awarness, tax penalties, service of tax authorities have effect on tax compliance with significant rate 58,9%. Viceversa education level has no effect regarding on tax compliance with significate.Keywords: Awareness, Penalties, Education, Service, and Compliance
PENGARUH LABA BERSIH, ARUS KAS OPERASI DAN PERTUMBUHAN PENJUALAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013 Pandu Triatmojo; Kirmizi &#039;; Al Azhar L &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

The aim of this study was to examine the effect of Net Profit, Operating Cash Flow and Sales Growth on Dividend Policy in manufacturing companies. The population in this study were all manufacturing company engaged in the Manufacturing Industry in Indonesia Stock Exchange and using the 2011 -2013 financial statements of 142 companies. The sample in this study were all manufacturing companies that meet the criteria numbering as many as 26 companies. The analytical method used in this study was multiple regression analysis. Based on the analysis of data, it can be concluded that: 1) there is no significant influence of Net Profit on Dividend Policy; 2) there is a significant influence of Operating Cash Flow on Dividend Policy; and 3) there is a significant influence of Sales Growth on Dividend Policy. In addition, this study also showed that the influence of variables Net Profit, Operating Cash Flow, and Sales Growth can be explained the model of this equation is 31.4% and the remaining 68.6% is influenced by other factors that are not included in the regression equation.Keywords: Net Profit, Operating Cash Flow, Sales Growth influential and Dividend Policy
ANALISIS PERBANDINGAN PAJAK BUMI DAN BANGUNAN SEBELUM DAN SETELAH PENGALIHAN MENJADI PAJAK DAERAH DI KELURAHAN YANG ADA DI KOTA PEKANBARU Maulydia, Shavira; Basri, Yessi Mutia; Wiguna, Meilda
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 whether there is a difference from the target of property tax, revenues realization of property tax, receivables of property tax, the object of property tax, and ease of paying property tax before and after transfer into a local tax.Population in this reaserch are 58 villages in the Pekanbaru city. This reaserch uses primary and secondary data. Sample selection technique used is saturated and sampling techniques. The analytica lmethodused is Wilcoxon Match Pair Testwith SPSS. Result of this study prove that there is not a difference between the target of property taxes before and after transfer. And there are significant difference between revenues realization of property tax, receivables of property tax, the object of property tax, and ease of paying property tax after transfer into a local tax.Keywords:target, revenues realization, tax,property tax, and tax object.
PENGARUH AKUNTABILITAS, KETIDAKPASTIAN LINGKUNGAN, KOMITMEN PIMPINAN, DAN PENGENDALIAN INTERNAL TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN (Studi Empiris Pada SKPD Provinsi Riau) Rahmad Bintang Shabri Asroel; Yessi Mutia Basri; 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

The purpose of this research was to examine the influence accountability, environmental uncertainty, leader commitment, and internal control on transparency of financial reporting. This research is expected to help the government in order to improve the transparency of financial reporting increasingly better in the future. The sample used in this research are the echelon IV and accounting staff in Riau Province Government. Data was collected through questionnaire survey method. The data was collected by using 96 questionnaires that spread to 32 SKPD (regional work units and only 80 questionnaire could be analyzed. Data were analyzed by using multiple regression (multiple regression) and moderate regression (Moderate Regression Analysis-MRA) with the help of a computer program SPSS version 17.0. The results showed that accountability, environmental uncertainty, leader commitment, and internal control had significant influence on transparency of financial reporting.Keywords: accountability, environmental uncertainty, leader commitment, internal control, and transparency of financial reporting.
PENGARUH KONFLIK PERAN DAN AMBIGUITAS PERAN TERHADAP KINERJA AUDITOR DENGAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Kap Di Pekanbaru Padang dan Batam) Patria, Rifki; Nur DP, Emrinaldi; ', Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

This research aims to analyze and gets empirical prove of role conflict and role ambiguity to auditor performance with emotional quotient as moderating variable. Respondens in this research are auditors who work in public accounting firm at Pekanbaru, Padang and Batam. There 95 auditors from19 accounting firm were visited. The method of determining the sample is by using purposive sampling method, while the data processing methods used are multiple regression analysis by using SPSS version 17.00 as the software for processing data.The results of this research indicate that role conflict significantly influence auditor performance but role ambiguity does not have significant influence to auditor performance. Emotional quotient is a moderating variable between influenced of role conflict to auditor performance but it cannot be moderating between role ambiguity to auditor performance.Keyword: Role conflict, role ambiguity, emotional quotient and auditor performance

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