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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 4 Documents
 1 
Search results for , issue " Vol 4, No 1 (2017): Wisuda Februari" : 4 Documents clear
DAMPAK KEBERADAAN TEMPAT PEMBUANGAN AKHIR (TPA) MUARA FAJAR TERHADAP SOSIAL EKONOMI MASYARAKAT DI KELURAHAN MUARA FAJAR KECAMATAN RUMBAI KOTA PEKANBARU Maulida, Yusni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

Research conducted to know The Impact Of Landfills Muara Fajar The Socio-Economic In The Village Of Muara Fajar Subdistrict Rumbai Pekanbaru City. Data used in this study is primary data and secondary data. Data analysis used with qualitative descriptive methods. The results of research in the know that the social impact existence of landfills Muara Fajar it is on in the health variable, environment and comfort. Where the health variable is diseases who often suffered by communities around the landfills Muara Fajar ie fever, diarrhea, skin disease and acute respiratory infections. The environmental variable the impact of landfills Muara Fajar inflict air pollution namely in the form of odor, of research obtainable people think sometimes smell that is there are 31 respondents or 45.59%. And the variable comfort overall that some communities assume disrupted as is the existence of landfills, of research obtainable 37 respondents or54.41%. While the economic impact the existence of landfills contained in the variable employment and income. Where the variable employment of existence landfills Muara Fajar about 28 respondents or 41.18%. And variable income produced by communities around the landfills Muara Fajar varies greatlyranging from the smallest Rp. 500.000,- to the largest Rp. 10.000.000,-.Keywords:Trash, Landfills, Impact and Socio-Economic
ENGARUH BESARAN KAP, FINANCIAL DISTRESS, AUDIT TENURE DISCLOSURE, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN YANG TERDAFTAR DI SEKTOR MANUFAKTUR BURSA EFEK INDONESIA PERIODE 2012-2015) Analdo, Try Putera Analdo Try Putera Analdo; Hasan, Amir; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The users of financial statements need informations as a basic of their economic decision making. Not only in judging the fairness of financial report or detecting a fraud, but also auditors have responsibility to judge the company ability to maintain company going concern. Going concern audit opinion defined as opinion state by the auditors based on their audit, concludes that substantial doubt exists with regard to the company’s ability to continue functioning as a business entity. In this study, we attempt empirically to investigate the relationship between KAP Size, Financial Disstress, Audit Tenure, Disclosure, Prior Year Audit Opinion on receiving a going concern audit opinion of a company. The samples are selected by purposive sampling method. All manufacturing sector company listed in Indonesia stock Exchange that had going concern such as capital had decreased significantly, asset had decreased significantly, net profit was negative from 2012-2015 are used as the population. Logistic Regression is used to test the hypothesis. From the results, indicate that Financial Disstress, Disclosure, and Prior Year Audit Opinion is significantly affect on receiving of going concern audit opinion. While the others (Audit Tenure and KAP Size) are not significantly affect on receiving of going concern audit opinion of a company.Keywords : KAP size, financial disstress, audit tenure, disclosure, prior year audit opinion, going concern, manufacture
ANALISIS SUMBER-SUMBER PENDAPATAN PETANI DI DESA KEPENGHULUAN MUMUGO KECAMATAN TANAH PUTIH KABUPATEN ROKAN HILIR Sari, Novita; Aulia, Ando Fahda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study was to determine farmers’ income sources in Kepenghuluan Mumugo Village Tanah Putih Sub District Rokan Hilir District. The sample in this study was 67 farmers who grew pineapples and oil palm either in joining or separate systems. The technique in collecting data used questionnaire then the data were analyzed using descriptive quantitative analysis, analysis of farming business and percentage contribution of farming analysis. Based on the results of data processing, it can be concluded that (1) pineapple farming has a greater level of contribution income, accounted for Rp. 38.850.000,- /1 Ha/ Year or 74,04% compared to oil palm farming, generated income of Rp. 13.620.000,-/1 Ha/ Year or 25,96% of the total net income. (2) Kepenghuluan Mumugo Village Tanah Putih Sub District Rokan Hilir District mostly located on peat land structure, thus affecting the productivity of oil palm, in addition to the value of the selling price of palm oil which tends to be unstable. Instead, pineapple farming was suitable on peat land, and also the demanded of pineapple fruits continued to increase which made an increasing tendency in the value of the selling price of pineapple fruits.Keywords : Area of land, Financial capital, Workers, Prices
PENGARUH PENGALAMAN AUDITOR, INDEPENDENSI DAN KEAHLIAN PROFESIONAL TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN Juniaputri, Karina Khairunnisa; Anugerah, Rita; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The research aims to examine The Influence of Auditor’s Experience, Independence and Due to professional to Detection fraud. Object of this research are the accountant public offices in Pekanbaru, Padang, Palembang and Batam. There are fifty three questionnairs which are sent but, only forty nine questionnairs return. That data are analyzed by multiple regression method and SPSS program version 19. The variables were examined are Influence of Auditor’s Experience, Independence and Due to professional to Detection fraud. The results of this research showed that auditor’s experience has an effect on detection the fraud with 0,008 significance, independence has an effect on detection the fraud with 0,033 significance, and due to professional has an effect on detection the fraud with 0,018 significance. The results of this research also showed that coefficient determinant is 74,2%. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well. While the remaining influenced by other variables not included in the regression models were not included in this study as, audit’s pressure, opportunity and others.Keywords: experience, independence, due to professional, and fraud

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