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INDONESIA
Jurnal Akuntansi dan Ekonomika
Published by Universitas Muhammadiyah Riau
ISSN : 20891768     EISSN : 26139901     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 307 Documents
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Analisis Faktor-Faktor Yang Mempengaruhi Kepuasan Pelanggan Terhadap Pembelian Tiket Pesawat Secara Online di Situs Air Asia Jeki Algusri
Akuntansi & Ekonomika Vol 9 No 1 (2019): JURNAL AKUNTANSI & EKONOMIKA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

This study aims to identify the factors that affect customers, especially in the city of Padang in making airline ticket purchase decisions online on the AirAsia website. The factors that influence this purchasing decision are explained by several variables: intelligence, design, choice, cost-saving, time-saving, and satisfaction. This research is a quantitative descriptive study using SPSS 16. This research was conducted through a survey of 101 respondents who purchased airline tickets online on the AirAsia website. The results of this study show that intelligence, design choice, cost-saving and time-saving have a positive effect on satisfaction in purchasing decisions. From these results, it can be concluded that the factors that influence purchasing decisions, namely intelligence, design, choice, cost-saving and time-saving have a positive effect on satisfaction.
Analisis Konten dan Komparatif Sustainability Report Perbankan Berdasarkan GRI G4 Norra Isnasia Rahayu
Akuntansi & Ekonomika Vol 9 No 1 (2019): JURNAL AKUNTANSI & EKONOMIKA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

This research is conducted to provide information and compare about the implementation of Sustainability Report applied in each of report. This research is a qualitative research, content analysis is a technique to yield an inference and quantify data to its context. Scoring system is used for mapping the performance of BNI’s and Maybank’s sustainability reporting from its guidelines (context), which is GRI G4. The results of this research shows that both of corporations has implemented good enough Sustainability Report. Despite of the improvement, there are incorrect reporting and ambiguity in some indicators. Corporations still have to make it more complete to achieve all of the performance indicator in the next report. And also their Sustainability Report towards a better future company.
Analisis Perkembangan Ekspor Antar-wilayah di Provinsi Riau Ranti Darwin; Muhammad Hidayat; Muhammad Fikry Hadi
Akuntansi & Ekonomika Vol 9 No 1 (2019): JURNAL AKUNTANSI & EKONOMIKA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan ekonomi dan kurs terhadap ekspor Kabupaten Kota di Provinsi Riau. Jenis data yang digunakan pada penelitian ini adalah data panel. Dalam penelitian ini data diperoleh dari 12 kabupaten/kota yang diamati dalam kurun waktu 6 tahun maka diperoleh 72 observasi. Data yang digunakan pada penelitian ini terdiri data sekunder yaitu data publikasi Badan Pusat Statistik (BPS) Provinsi Riau. Pengujian ini dilakukan dengan menggunakan software EVIEWS 9.0.Dari hasil penelitian berdasarkan hasil uji t dapat disimpulkan bahwa untuk masing-masing variabel pertumbuhan ekonomi dan variabel kurs memiliki hubungan yang signifikan dan positif terhadap ekspor di Kabupaten Kota Provinsi Riau.
Penilaian Kinerja Sekolah Menengah Pertama (SMP) Dengan Pendekatan Balanced Scorecard (Kajian di SMP N 01 Bandar Sei Kijang Pelalawan) Dian Wahyuni; Linda Hetri Suriyanti
Akuntansi & Ekonomika Vol 9 No 1 (2019): JURNAL AKUNTANSI & EKONOMIKA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

An educational institution must be managed like a corporate industry because with the enactment of the law on educational legal entities (BHP Law) by the government, management management in various fields is needed by using the Balance Scorecard approach to measure the performance of Bandar Sei Kijang Pelalawan 01 Junior High School using the following aspects: financial perspective, customer perspective, internal business processes, and learning and growth perspectives. Primary data which is a questionnaire is used to measure both the performance of the customer's perspective and the learning and growth perspective, while the secondary data is used to measure the performance of financial perspectives and internal business processes perspective. This study uses students and teachers and employees of Bandar Sei Kijang 01 Junior High School Pelalawan as respondents. The final results of this study indicate that the performance of SMPN 01 Bandar Sei Kijang Pelalawan is a very good level in general. The financial perspective performance shows a good ratio, which is still having to meet short and long-term obligations to outsiders, while the performance of the customer's perspective from 2016 to 2018 is getting better. In addition, internal business process performance shows a very good level and also the learning and growth perspective performance shows good categories. The result recommends Bandar Sei Kijang Pelalawan 01 Junior High School to (1) try to improve school performance that has a good level in the excellent category, (2) teachers and employees must improve service quality to students, and pay more attention to student learning problems, (3) head schools must be more innovative and creative in facing school problems, so the performance of Bandar Sei Kijang Pelangi 01 Public High School.
Peluang Wanita Menikah Bekerja di Sektor Informal (Pedagang Kaki lima) di Desa Kemang Indah Kecamatan Tambang Kabupaten Kampar Propinsi Riau Neng Murialti
Akuntansi & Ekonomika Vol 9 No 1 (2019): JURNAL AKUNTANSI & EKONOMIKA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

This study aims to examine the effect of married women's education, husband's occupation, the education of the oldest child, residence status, family dependence and household expenditure on the chances of married women working in the informal sector (street vendors) in Kemang Indah Village, Tambang District, Kampar District . This study uses primary and secondary. The analytical tool used in this study is logistic regression. From the research results obtained from the six independent variables used in this study, three independent variants have a significant effect on the probability of married women to work in the Informal sector namely variables: husband's work, oldest education, residence status, while the other three independent variables are the education variables of married women, Jumah family dependents and household expenditures did not significantly influence the probability of married women in Kemang Indah Village, Tambang District to work in the informa sector (street vendors).
Evaluasi Penerapan Pengendalian Internal Atas Piutang (Studi Pada PT X) Novi Khoiriawati; Zuni Barokah
Akuntansi & Ekonomika Vol 9 No 1 (2019): JURNAL AKUNTANSI & EKONOMIKA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

The credit sales strategy has the consequence of substantial business receivables. Increased receivables will have an impact on the company's liquidity and threaten the survival of the company which causes the company to go bankrupt. This study aims to evaluate the implementation of internal controls based on the COSO framework and analyze the factors that inhibit the implementation internal controls of receivables at PT X. This study used qualitative. Data was collected through questionnaires based on Internal Control Questionnaire (ICQ), interviews, and documentation. The analysis technique is Champion (1990). The results of study showed that implementation of internal control over account receivables PT X has score above 71,21%. There are 9 weaknesses in the implementation of internal control over receivables at PT X. The results of this study are expected to provide information and input to PT X in optimizing the implementation of internal control over receivables.
The WOMENPRENENURS: Problem dan Prospect in Digital Era Siti Hanifa Sandri; Wan Laura Hardilawati
Akuntansi & Ekonomika Vol 9 No 1 (2019): JURNAL AKUNTANSI & EKONOMIKA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

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Peran Kebijakan Pemerintah Dalam Memoderasi Pengaruh Strategi Bisnis Terhadap Kinerja Usaha Linda Hetri Suriyanti; Intan Diane Binangkit
Akuntansi & Ekonomika Vol 9 No 1 (2019): JURNAL AKUNTANSI & EKONOMIKA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

This study aims to determine the effect of business strategies on business performance and the influence of business strategies on business performance through government policies. The sample in this study was food and beverages MSMEs in Pekanbaru. In this study,data was collected in two ways (library research and field research). This study used Moderated Regression Analysis (MRA). Based on the results of the test, it was concluded that business strategies influences government policy. This result shows that business strategies can determine the level of business performance. A business that has a business strategy that is directed precisely and effectively will produce good performance for the business. In addition, the results of the study also concluded that business strategies did not affect business performance through government policies. This is because most businesses that are run are continuing from their parents' business, so that they have a fixed market share and customers. So that government policies do not mediate the influence of business strategies on company performance.
Pengaruh Kepemilikan Institusional dan Kepemilikan Manajerial Terhadap Penghindaran Pajak Adriyanti Agustina Putri; Nadia Fathurrahmi Lawita
Akuntansi & Ekonomika Vol 9 No 1 (2019): JURNAL AKUNTANSI & EKONOMIKA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

Penelitian ini bertujuan untuk menjelaskan seberapa besar tata kelola perusahaan (Corporate governance) yang diproksikan dengan menggunakan kepemilikan institusional dan kepemilikan manajerial berpengaruh terhadap penghindaran pajak (tax avoidance) pada semua sektor perusahaan. Teknik yang dilakukan dalam pengambilan sampel menggunakan purposive sampling sebanyak 35 perusahaan yang lolos sebagai sampel. Penelitian ini menggunakan data sekunder dari Bursa Efek Indonesia runtun waktu periode tahun 2013-2017. Metode yang akan digunakan berupa metode kuantitatif dengan alat analisis regresi data panel dengan pendekatan Fixed Effect Model, dan Random Effect Model. Berdasarkan hasil analisis maka dapat diketahui kepemilikan institusional dan kepemilikan manajerial mempunyai pengaruh terhadap penghindaran pajak.
Pengaruh Pengendalian Internal, Ketaatan Aturan Akuntansi, Moralitas Manajemen dan Budaya Organisasi Terhadap Kecurangan Akuntansi Siti Rodiah; Ika Ardianni; Aftania Herlina
Akuntansi & Ekonomika Vol 9 No 1 (2019): JURNAL AKUNTANSI & EKONOMIKA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

The purpose of this study was to examine the study of internal control, compliance with accounting rules, management morality and organizational culture towards accounting fraud. The population in this study are all employees at the Regional Financial and Asset Management Agency (BPKAD) Office in Riau Province. The sample of this study was 109 respondents. The sampling method in this study was random sampling. The data used in this study is primary data, which is done using a survey method with questionnaires. The processing method carried out is multiple linear regression. Based on the results of the study, it can be concluded that the variables of internal control, compliance with accounting rules and organizational culture negatively affect accounting fraud. While the management morality variable does not affect accounting fraud.

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