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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 338 Documents
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Search results for , issue "Vol 1, No 2 (2014): wisuda oktober 2014" : 338 Documents clear
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DANA BAGI HASIL, DERAJAT DESENTRALISASI, DAN DERAJAT KONTRIBUSI BUMD TERHADAP ALOKASI BELANJA MODAL (Pada Provinsi Kepulauan Riau) Oviliza Harzuli; Muhammad Rasuli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to determine the effect of fund local own revenue (PAD), general allocation fund (DAU), specific allocation fund (DAK), sharing-revenue fund (DBH), degree of decentralization, and degree of BUMD contribution againts capital expenditure.The samples which are use in this research are regency/municipality of Riau Island Province that report routine the realization report of the estimate income of regional expense (APBD) on year 2007 until 2012 from Dirjen Perimbangan Keuangan Pemerintah Daerah (www.djpkpd.go.id). The sampling method used in this study is the sample selection aims (purposive sampling method). The statistical method used to test the research hypothesis is multiple regression using SPSS 18 software.The results of this research show that fund local own revenue (PAD) has influence toward the capital expenditure, general allocation fund (DAU) has no influence toward the capital expenditure, specific allocation fund (DAK) has influence toward the capital expenditure, sharing-revenue fund (DBH) has influence toward the capital expenditure, degree of decentralization has no influence toward the capital expenditure, and the degree of BUMD contribution has influence toward the capital expenditure.Key words: capital expenditure, fund local own revenue (PAD), general allocation fund (DAU), specific allocation fund (DAK), sharing-revenue fund (DBH), degree of decentralization, degree of BUMD contribution
Pengaruh disiplin dan lingkungan kerja terhadap prestasi kerja karyawan PT. oto multi artha cabang Pekanbaru Wan Zuria Wahyuni; Machasin '; Nuryanti '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The research was conducted at PT. Oto Multiartha pekanbaru branch road Tambusai Pekabaru lord , this study aimed to determine the effect of discipline and work environment variables simultaneously or partially on work performance of employees of PT. Auto Multi Artha Pekanbaru Branch . The sampling method using census method with a sample size of 62 people . Data collection methods used were interviews directly to parties - parties involved with the issues that are being discussed and gave questionnaires to employees in accordance with the research conducted . Data were analyzed using Qualitative and Quantitative Methods Methods that use that formula Descriptive Statistics, Test Data Quality , Multiple Linear Regression Analysis and Hypothesis Testing, with the help of software SPSS (Statistical Product and Service Solutions ) . The results showed that simultaneous Discipline of Work and Work workplace significant effect on Employee Job Performance in PT.Oto Multiartha Pekanbaru Branch , partially Variable work Discipline and Working Environment significant effect on employee performance PT . Oto Multiartha Pekanbaru Branch . regression coefficient is positive ( + ) indicates a unidirectional relationship , in other words Discipline and work environment will improve employee work performance at PT. Auto Multi Artha Pekanbaru Branch. Correlation or relationship between the discipline and the work environment Work with employees at PT . Auto Multi Artha Pekanbaru Branch is strong at ( r = 0.743 ) and the coefficient of determination or R square figures amounted to 0.553
Analisis perbandingan kinerja keuangan perusahaan sebelum dan sesudah merger dan akuisisi pada perusahaan manufaktur yang listing di BEI 2009-2012 Ulfathin Naziah; Yusralaini '; Al-azhar L
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to analyze the difference on firm performance before and after mergers and acquisitions a public company listed in Indonesia Stock Exchange. Corporate performance is measured by using financial ratio: Current Ratio, Total Asset Turn Over, Debt to Equity Ratio, Return on Assets, Return on Equity, Net Profit Margin dan Earnings per Share.The results showed that there is a difference between before and after the merger NPM, because the performance of the Company resulting from the merger and acquisition of NPM is not as good as the performance of the Company prior to mergers and acquisitions, the Company NPM result of mergers and acquisitions has decreased. There is a difference between ROA before and after the merger. Performance of the Company resulting from the merger and acquisition of ROA, the Company's performance improved after mergers and acquisitions, as ROA Company's results of mergers and acquisitions and increased significantly. There is a difference between before and after NPM Merger, the Company performance resulting from the merger and acquisition of ROE is not as good as the performance aspects of the Company prior to mergers and acquisitions, the Company's ROE for the results of mergers and acquisitions has decreased significantly. There is no difference between before and after the merger DER. Performance of the Company resulting from the merger and acquisition of aspects of the DER performance improved after company mergers and acquisitions. There is a difference between DR before and after the Merger, the Company performance resulting from the merger and acquisition of aspects of DR improved after mergers and acquisitions, as the Company DR result of mergers and acquisitions has increased significant improvement. There is a difference between EPS before and after the Merger Corporate Performance results of mergers and acquisitions from EPS aspects to improve after mergers and acquisitions, as the Company EPS result of mergers and acquisitions has increased significantly rise.There is no difference between before and after the Merger TATO Performance Company resulting from the merger and acquisition of the tattoo is not as good as the performance aspect of the Company prior to mergers and acquisitions, as the Company TATO result of mergers and acquisitions has increased significantly decrease. There is no difference between the CR before and after the Merger Corporate Performance results of merger and acquisition of the CR is not as good as the performance aspects of the Company prior to mergers and acquisitions, as the Company CR result of mergers and acquisitions has increased significantly decrease.Overall, the results of the Company There are differences in performance before and after mergers and acquisitions, due to performance results of mergers and acquisitions the Company experienced a significant increase.Keywords: Financial Performance, Merger and Akuisisi
Faktor- faktor yang berpengaruh terhadap audit judgment (studi empiris pada Badan Pemeriksa Keuangan (BPK) RI perwakilan provinsi Riau) Rida MM Siagian; Hardi '; Al-azhar L
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the influence of gender , experience of the auditor , the auditor's knowledge , obedience pressure and task complexity in the making audit judgment.The samples in this study were all auditors working at the Supreme Audit Agency ( BPK ) RI Riau Province . Methods of data collection in this study is the method of questionnaire survey using instruments that are delivered directly to the Supreme Audit Agency ( BPK ) RI Representative Riau Province . The Respondents are used in the analysis were 43 respondents ( 81.3 % ) . Methods of Analysis is conducted with a multiple regression analysis using SPSS (Statistical Product and Service Solutions ) Version 17.The results of hypothesis testing using t-test , concluded H1 , H2 , H3 , H4 is accepted which has a significance value p - value < 0.5 , indicating that the gender variable , auditor experience , knowledge of the auditor , and obedience pressure has an influence on the auditor's judgment audit The Supreme Audit Agency ( BPK ) RI Representative Riau province . While the complexity of the task variable has a significance value p-value > 0.5 , H5 is not acceptable . The coefficient of determination in this study was 78 % . These four variables affect the dependent variable was 78 % , while 22 % is influenced by other variables that are not addressed in this study .Keywords : Audit Judgment , Gender , Auditor Experience , Knowledge Auditor , Obedience Pressure , Task Complexity.
Pengaruh struktur kepemilikan institutional, struktur kepemilikan manajerial, struktur kepemilikan publik, debt covenant dan growth opportunities Terhadap konservatisme akuntansi Sari, Dewi Nadia; ', Yusralaini; L, Al-azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to prove The Influence of Institutional Ownership Structure, Managerial Ownership Structure, Public Ownership Structure, Debt covenant and Growth Opportunities Towards Accounting Conservatism. Population will be the object of this research is all manufacturing companies that have been recorded and published financial statements in Indonesian Stock Exchange from 2010-2012. Data analysis method used is multiple linear regression model (multiple regression).Based on the results of the discussion over the whole hypothesis testing are: 1) Institutional Ownership Structure variable (SKI) had no effect on the variable Conservatism, 2) Managerial Ownership Structure variables (SKM) had significant negative effect on the variable Conservatism. 3) Public Ownership Structure (SKP) had no significant positive effect on the variable Conservatism, and 4) Debt to Covenant variable had significant positive effect on conservatism variables, and 5) Growth Opportunities variable had no significant positive effect on the variable Conservatism.Keywords : Institutional Ownership Structure, Managerial Ownership Structure, Public Ownership Structure, Debt covenant Growth Opportunities, Accounting Conservatism
Pengaruh informasi keuangan dan non keuangan terhadap initial return ( studi pada perusahaan yang melakukan initial public offering di bursa efek Indonesia pada tahun 2006-2012) Fenny Tria Putri; Restu Agusti; Al-azhar L
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This research aims to test the influence of financial information and non-financial to the initial return. The financial information in this regard can be divided into two such as financial leverage, EPS and non-financial information is divided into three namely company scale, underwriter reputation and the age of the company.In this study the population is the company that did the IPO, also known by the term IPO (Initial Public Offering) on the Indonesia stock exchange from 2006-2012. The sample are 70 companies selected by purposive sampling of companies that conduct the IPO at the Jakarta Stock ExchangeThe results showed that the variables of financial leverage, reputation of the underwriter and the age of company influential significantly to the initial return value with probability below 0.05. While the EPS and the scale of the company do not affect the initial return with more probabilities of 0.05. At 38,1% or 0,381 initial return can be explained by the variable financial leverage, EPS, the scale of the company, the underwriter reputation and age of the companies.Key Word: financial leverage, earning per share, company scale, underwriter reputation, age of he company, initial return.
Pengaruh rasio keuangan sebagai salah satu alat untuk memprediksi perubahan laba pada perusahaan indeks kompas 100 tahun 2011-2012 Sari Ramadhani; Azwir Nasir; Al-azhar L
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This study aims to demonstrate empirically the influence of the current ratio, debt to equity ratio, net profit margin, return on equity and total asset turnover against the company predicted earnings change index Compass 100 Years 2011-2012.The data used in this study is a data company financial statements Compass 100 index listed in the Indonesia Stock Exchange during 2011-2012. Sampling technique is purposive sampling method sampling with particular consideration. The analysis technique used in this study is the technique of multiple linear regression analysis.The results of this study stated that the partial test can be concluded that the ROE has a significant effect on earnings growth. It can be seen from the t value (3,147)> t table ((1973) so that Hi Ho rejected and accepted. Likewise with DER that can be seen from the t value (-4140)> t table ((1973), so that Ho Hi rejected and accepted. while CR does not have a significant effect on earnings growth, it can be seen from the t (-0.375) <t table (1.973), then NPM with t (1,152) <t table (1.973) then TATTOOS with t count (-0.887) <t table (1.973), the Hi Ho accepted and rejected. Levels coefficient of determination R2 = 0.124 is owned by. this means that about 12.4% of banking profit growth is influenced by the variable current ratio, net profit margin ratio, return on equity, total asset turnover and debt-to-equity ratio, the profit growth. while about 87.6% influenced by other variables.Keywords: Current Ratio, Debt to Equity Ratio, Net Profit Margin, Return on Equity and Total Assets Turn Over, Predictive Earnings
Pengaruh partisipasi anggaran terhadap senjangan anggaran dengan ketidakpastian lingkungan dan komitmen organisasi sebagai variabel moderating pada perbankan swasta di Pekanbaru Feni Amelia; Yusralaini &#039;; Al-azhar L
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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The involvement of many stakeholders in the budgeting process has a direct impact on human behavior. Budgetary slack is influenced by several factors including the subordinate participation in the preparation of the budget. Participation in the preparation of the budget will increase the responsibilities and performance of subordinates. Besides participation in the preparation of budgets, budgetary slack can also be caused by the views on the environment and organizational commitment. Environmental uncertainty is the perception of members of the organization in anticipation of the influence of environmental factors on the organization. The population in this study is a private bank operating in Pekanbaru registered in Bank Indonesia in 2012, amounting to 33 banks. Sample collection using nonprobability sampling technique in which the method used was purposive sampling. Each bank sent four questionnaires so that the total amount to 132 questionnaires distributed questionnaires. The data obtained will then be analyzed with multiple linear regression method. The test results indicate that budgetary participation affects the budgetary slack. Then environmental uncertainty moderates the relationship between organizational commitment budgetary participation and budgetary slack.Keywords: Participation Budget, budgetary slack, Environmental Uncertainty and Organizational Commitment.
Analisis pengaruh kepemilikan manajerial, kepemilikan institusional, kebijakan dividen, profitabilitas, ukuran perusahaan dan struktur asset terhadap kebijakan hutang pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2012 Dewi Purwasih; Restu Agusti; Al-azhar L
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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The purpose of this study is to analyze the factors that influence debt policy. The factors tested in this study is the managerial ownership, institutional ownership, dividend policy, profitability, firm size and asset structure of the debt policy on companies listed in Indonesia Stock Exchange. Debt policy as a dependent variable in this study is measured by Debt Ratio.Research using purposive sampling method for taking samples. Based on the defined criteria, the sample obtained 30 companies of Manufacturing Firms listed in Indonesia Stock Exchange during 2010 to 2012, therefore the number of data samples in this study is 90 samples.The results of research that profitability and firm size significantly influence debt policy at a significance level (alpha) 5 %. While the variables of managerial ownership, institutional ownership, dividend policy and asset structure do not significantly influence debt policy. The influence of independent variables on the dependent variable (debt ratio) which can be described by the equation by 10,3%. While 89,7% influenced by another factors not included on the regression model.KEYWORDS : Debt Policy, Managerial Ownership, Institutional Ownership, Dividend Policy, Profitability, Firm Size and Asset Structure
Faktor-faktor yang mempengaruhi kinerja sistem informasi akuntansi padaperbankan di kota Pekanbaru Ananda, Riski Marisa; ', Kamaliah; L, Al-azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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The purpose of this study is to examine the effect of participation personnel information system, capability of personnel information system, training and education of personnel information system, organization size, and top management support for performance of accounting information system.The population in this study is the banking companies in the city of Pekanbaru period 2014. The stastical method used to test the research hypothesis is a multiple regression using SPSS 17 software. Based on the results of t test with significance level α of 5%, it can be concluded that the size of the organization does not affect the performance of accounting information systems, While the participation of personnel information system, the capability of personnel information system, training and education of personnel information system, top management support effect on the performance of accounting information systems.Based on the results of testing the coefficient of determination is known that the value of Adjusted R Square 0.632, or approximately 63.2%. This means that the magnitude of the independent variables that proxy participation personnel information system, capability of personnel information system, training and education of personnel information system, organization size, and top management support can explain the dependent variable is the performance of accounting information systems at 63.2%, while the balance of 36.8% is explained by other variables not included in the study.Keywords:Participation of personnel information system, capability of personnel information system, training and education of personnel information system, organization size, top management support, performance of accounting information system.

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