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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 2,413 Documents
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Pengaruh Pengetahuan dan Pemahaman, Efektifitas Sistem Perpajakan, dan Pelayanan Fiskus Terhadap Kemauan Membayar Pajak Dengan Kesadaran Membayar Pajak Sebagai Variabel Intervening. (Studi Empiris pada KPP Pratama Bangkinang) Daud Indrawan; Azwir Nasir; Volta Diyanto
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 aims to determine the effect of knowledge and understanding, effectiveness of the system of taxation and service tax authorities on the willingness to pay taxes and the role of consciousness pay taxes as an intervening variable. Model variables tested is knowledge and understanding, the effectiveness of the tax system, the quality of service tax authorities, the willingness to pay taxes and pay taxes consciousness.The population in this study is Bangkinang STO. This study used a sample of 74 respondents. The type of data used is primary data by using questionnaire method of data collection. Data analysis method used is multiple regression with SPSS statistical software version 20.00. The results showed that the variables of knowledge and understanding, effectiveness of the system of taxation and service tax authorities have a significant effect on the consciousness of paying taxes. Similarly, the awareness of the tax paying significant effect on willingness to pay taxes.Keywords: knowledge and understanding, effectiveness sisitem taxation, service tax authorities, pay taxes awareness, willingness to pay taxes.
Pengaruh locus of contol, komitmen organisasi, kinerja auditor, dan turnover intention terhadap perilaku menyimpang dalam audit (Studi Empiris Pada Kantor Akuntan Publik Di Pekanbaru dan Padang) Desi Chairunnisa; Zulbahridar '; Rahmiati Idrus
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 examine the effect of locus of control on dysfunctional audit, the effect of organization commitment on dysfunctional audit, the effect of performance on dysfunctional audit and the effect of turnover intention on dysfunctional audit. The object of this research is independent auditors in Pekanbaru and Padang. Methods of data collection used in this research is a method of questioner. From 72 questioners distributed, returned was 62 questioners, but only 59 respondents who fill out the questioner and the method of selecting a sample using. Data analysis conducted with multiple regression model with help of software SPSS version 17.0. The result provide that locus of control, performance, and turnover intention has significant effect to the dysfunctional audit of the independent auditors in Pekanbaru and Padang. While organization commitment do not has a significant effect to the dysfunctional audit of the independent auditors in Pekanbaru and padang.Keywords : Locus of control, organization commitment, performance, turnover intention and dysfunctional audit.
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Food and Beverages Yang Listing di Bursa Efek Indonesia (BEI) Tahun 2009 – 2012 Putera, Fauzan Adha; ', Zirman; Hasan, Mudrika Alamsyah
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

The principal purpose of this study was to investigate the association between the efficiency of Value Added Intellectual Coefficient (VAIC™) by the major components of a firm’s resources base (physical capital, human capital, and structural capital) and traditional of financial company performance Return On Assets (ROA). Data were drawn from 12 Indonesian food and beverages sectors were listed in BEI for four years, 2009 – 2012. It was an empirical study using return on assets (ROA) for the data analysis. Result of this research indicate the existence of a significant positive relationship between intellectual capital (VAIC™) with financial company’s performance. The empirical findings show that physical capital (VACA), human capital (VAHU), and structural capital (STVA) have significant positive relationship with the companies activity of companies listed on the Indonesia Stock Exchange Exchange in the four years observation.Keywords: Intellectual Capital (VAIC™), Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), and Return on Assets (ROA).
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA Afi Pradhana; Taufeni Taufik; Lila Anggraini
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Abstract

This study aims to examine the independent variables consisting of Company Size, Profitability and Sales Growth affect the dependent variable is whether the Debt Policy. The population in this study were 16 food and beverage companies listed in Indonesia Stock Exchange. While the sample in this study was 12 companies. The type of data used are secondary data, the data is a company's financial statements. The method of data analysis used is multiple linear regression analysis SPSS version 17. The results of this study indicate that the size effect on the Company's Debt Policy, while Profitability and Sales Growth Debt Policy does not affect the significance of the size of the Company with a value of 0.023, 0.447 Profitability and Sales Growth 0604. Adjusted R Square value is equal to 0.050, which means the amount of 5% of independent variables in this study were able to influence the dependent variable. While the remaining 95% is explained by other variables such as free cash flow, managerial ownership, earnings volatility, growth companies, institutional ownership, liquidity, dividend policy, and asset structure.Keywords : Firm Size, Profitability, Sales Growth, Debt Policy
Analisis faktor -faktor yang mempengaruhi simpanan mudharabah pada Bank Mandiri Syariah cabang kota Pekanbaru Devi Yulianti; Anthony Mayes; Syafril Basri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Abstract

This research was conducted in Pekanbaru City in August 2013 to December 2013, with the target customers of Bank Syariah Mandiri branch in Pekanbaru which is located at Jalan Sudirman 450 and some other Branch spread in the city of Pekanbaru. This study aims to determine the factors that influence the Mudaraba Savings Bank Syariah Mandiri branchPekanbaru. This study was performed by using direct interviews to clients through a questionnaire. The samples were extracted using Slovin formulation with an error rate of 10%. The samples in this study were 97 samples of the customer savings and 96 samples of client deposits. Furthermore, the previous studies that underlie the Aulia Mustikasari 2007, concluded that only profit sharing have a positive and significant effect on mudaraba deposits, while income has no effect on Mudaraba Deposits. The results showed that the level of profit-sharing and avoid usury very influential on Mudaraba Deposits in Bank Syariah Mandiri branch Pekanbaru.Keywords: Mudaraba Savings, Profit Sharing Level, Riba
Analisis Pilihan (Preferensi) Masyarakat Terhadap Permintaan Helm Di Kota Pekanbaru Nursani Pulungan; Azwar Harahap; Sri Endang Kornita
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 analize the demand that caused by several variables that tastet of consumers with quality, motive (style), colors, shapes, and price of the goods themselves. The study uses qualitative descriftive analysis answer get through questions naries with 100 sampels. From the research that has been done, it can be seen that the influence the choice of (prerence) communities to demand quality helmet is 24%, the price of 26%, the color by 15%, 12% shapes, while the motive (style) amounting to 23%. The servey results revealed that the helmets are more preferred by the respondent (the consumers) is a brand of GM is helmet. Then not that the price of much more desirable ranges from Rp 120,000 to Rp 154,000. While the most dominant factor that affect the choice of (preference) society to demand a helmet that is the price of the goods themselves.Keywords : Choice (Preference) Demand Helmet.
PENGARUH PERTUMBUHAN PENDUDUK TERHADAP PERMINTAAN RUMAH DI KOTA PEKANBARU Arjulita, Mira; Chalid, Nursiah; Indrawati, Toti
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

Housing as one of the basic needs that must be met by the public as well as determine the level of social welfare. Demand for residential or housing is closely linked to population growth. This research aims to determine and analyze the effect of population growth on the demand for homes at Pekanbaru. Methods of analysis used is a simple linear regression. For purposes of analysis used secondary data time series, 2001-2012, is demographic data and housing data at Pekanbaru. Statistical tests include the t test,correlation coefficient, and R-square (coefficient of determination). The results of this research indicate that population growth does not significantly affect the demand for homes at Pekanbaru is based on the significant t values greater than 0.05. Based on estimates ofthe regression coefficient of determination was found the R-Squared of 0.110 which shows that population grow thcan only explain or influence the demand of 11.00 percent and the remaining 89.00 percentase influenced by variables other than the variable of population growth. So expect to other similar research to complement well with adding variables or data are used so as to provide better results.Keyword: housing demand, population growth
Analisis manfaat sistem irigasi pompanisasi terhadap pendapatan petani di Kecamatan Rimba Melintang Kabupaten Rokan Hilir Darmawan, Tengku Ilham; Kadir, Hainim; ', Eriyati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This study aims to determine the pumping Irrigation Benefit Analysis System Against Farmers Income. Method of analysis used by the authors in this study is descriptive methods and data used is primary data and secondary data. The analysis was performed on several aspects: fixed costs, variable costs, total costs, harvested area, production, price, total revenue, and revenue before and after the pumping. From the results of research in each area increased before and after pumping. Income of farmers in land 1 ha before pumping is Rp. 8,950,000. - And after pumping of Rp. 18,750,000. -, In the land of 1.5 prior to the pumping of Rp. 13.425.000 - After pumping increased by Rp. 28.125.000 - And on 2 hectares of land before pumping of Rp. 17.900.000 - And after the pumping increased by Rp. 37,500,000. –Keywords: Income, Farmers, Irrigation pumping and Benefits System.
Analisis usaha industri advertising di Kota Pekanbaru Setiawan, Fery; Indrawati, Toti; Aqualo, Nobel
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Advertising industry has a good prospects when compared with the past and the present. This research is done for look at the feasibility of the advertising industry with Break Even Point analysis. This study consists of 48 advertising industry existing Pekanbaru in 2012. As for the resulting product is silk screening, billboard, banner, and advertismenrt (web line advertising). The results of the study showed that the total production which is derived from business advertising to average production amounted to Rp16.848.577,- per month. With total the amount of the production costs incurred by Rp10.638.333, so the amount of the revenue that is obtained by Rp6.210.244,- To the value of BEP unit is; silk screening 18 unit, billboard 9 unit, banner 34 unit, advertisement (web line advertising) 3 unit. And BEP rupiah is; silk screening amounted to Rp496.773,- , billboard amounted to Rp1.037.078,- , banner amounted to Rp942.439,- , and advertisement (web line advertising) amounted to Rp138.378,-. Advertising industry is expected to maintain the quality of materials and services that are already good, and has strong competitiveness to be able compete with other advertising industries.Keywords : Advertising Industry, Break Even Point, Cost, Revenue, Marketing, Labour
Pengaruh Investasi Terhadap Penyerapan Tenaga Kerja Di Kabupaten Pelalawan Rudi Sofia Sandika; Yusni Maulida; Deny Setiawan
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 successful achievement of the welfare of a nation can be measured by the extent to which a country can solve a variety of problems that are being faced. One of the problems faced by almost all regions in Indonesia is the high unemployment rate. Employment is an important factor in supporting economic development undertaken by developing countries in order to create equitable economic development. The purpose of this study is to analyze the development of investment and employment in Pelalawan of years 2003-2012 and to analize influence of investment on employment in Pelalawan years 2003-2012. This study uses secondary data in the form of time series with the observation period 2003-2012. Data obtained from Badan Pusat Statistik (BPS) and Badan Penanaman dan Investasi Riau Province’s. Data analysis using regression analysis to determine the effect of investment on employment in Pelalawan. Data processing using SPPS program 17.00. The results showed that the investment is not influence significantly on employment in Pelalawan.Keywords: Investment, Man Power

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