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All Journal Jurnal Paradigma Ekonomika Jurnal Sosio Ekonomika Bisnis JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Ilmu Gizi Indonesia JURNAL RISET AKUNTANSI JAMBI Journal of Integrated Agribusiness Journal of Agri Socio Economics and Business Jurnal SMART: Sosial Ekonomi Kerakyatan Jurnal Pengabdian Sosial
Rahayu, Vika Indah
Magister Ilmu Akuntansi Universitas Jambi
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences

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Analisis Pengaruh Proporsi Dewan Komisaris, Kepemilikan Manajerial, Free Cash Flow dan Kualitas Audit Terhadap Manajemen Laba pada Perusahaan Bumn yang Terdaftar di Bursa Efek Indonesia Periode 2012—2016 Vika Indah Rahayu
JURNAL RISET AKUNTANSI JAMBI Vol. 3 No. 1 (2020): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh proporsi dewan komisaris, kepemilikan manajerial, free cash flow, dan kualitas audit terhadap manajemen laba. Discretionary accrual digunakan sebagai proksi manajemen laba. Sampel penelitian adalah 10 perusahaan BUMN yang terdaftar di Bursa Efek Indonesia, dipilih menggunakan purposive sampling selama periode penelitian, tahun 2012 - 2016. Data dianalisis menggunakan regresi berganda. Berdasarkan hasil pengujian disimpulkan bahwa proporsi dewan komisaris independen, kepemilikan manajerial tidak berpengaruh signifikan terhadap manajemen laba, sedangkan free cash flow dan kualitas audit berpengaruh negatif dan signifikan terhadap manajemen laba.
ANALYSIS OF RICE SUPPLY AND PRICES IN INDONESIA, 2000-2023 Pakpahan, Agrevina; Alamsyah, Zulkifli; Rahayu, Vika Indah
Jurnal Ilmiah Sosio-Ekonomika Bisnis Vol 29 No 01 (2026): Jurnal Ilmiah Sosio-Ekonomika Bisnis
Publisher : Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jiseb.v29i01.56599

Abstract

Rice is a strategic commodity in Indonesia, serving as the primary staple food. This research aims to describe the trends in rice supply, demand, and prices (2000–2023), analyze the factors influencing price volatility, and predict these conditions for the 2026–2030 period. Using national time-series data, a simultaneous equation system model was estimated using the Two-Stage Least Square (2SLS) technique. The results indicate that while supply is highly volatile, demand has grown more rapidly, triggering an average price increase of Rp496/kg per year. Demand is the most dominant factor positively influencing price. The ex-ante simulation (2026–2030) reveals that a 5% increase in per capita income is predicted to raise price by 13.92%, while a 25% increase in government rice stocks is projected to raise price by 10.53% due to the absorption of supply for reserves. Distinguishing it from previous regional studies, this research provides a comprehensive national-scale analysis over 24 years by integrating imports and government stocks as endogenous variables. Rice price stabilization cannot be achieved abruptly; rather, it requires preventive measures by maintaining the balance between supply and demand, controlling population growth, and implementing strict distribution oversight to prevent speculative practices in the marketing chain. Keywords: Demand, Import, Price, Rice, Supply
Co-Authors Afrizal Ardhiyan Saputra, Ardhiyan Arianti, Dwi Arsyad Lubis, Arsyad Ayu Fitriani Emy Kernalis, Emy Enggar Diah Puspa Arum Eva Setiarini Damanik, Eva Setiarini Fauzia, Gina Liona Efrina S Nugroho Susanto Pakpahan, Agrevina Parassela Pangestu Primadiva Primadiva, Parassela Pangestu Rama Dhonal Rozaina Ningsih, Rozaina Siadari, Ulidesi Siti Kurniasih Yulismi, Yulismi Zakiah Zakiah zakky fathoni, zakky Zulkifli Alamsyah