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<![CDATA[The EFFECT OF ADVERSE SELECTION AND LOCUS OF CONTROL ON TO THE ESCALATION COMMITMENT TENDENCY IN TAKING DECISION INVESTMENT ]]>
<![CDATA[SITI RODIAH]]>
<![CDATA[ Akuntansi & Ekonomika Vol 9 No 2 (2019): JURNAL AKUNTANSI DAN EKONOMIKA ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau ]]>
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<![CDATA[This study aims to examine the effect of adverse selection and locus of control on the tendency of commitment escalation in investment decision making. The sample in this study was 80 accounting students of the University of Muhammadiyah Riau University who were asked to act as managers who were faced with a case related to the escalation of commitments. This research method uses a 2 x 2 experimental design between subjects namely adverse selection (there are adverse selection and without adverse selection) and locus of control (there is locus of control and without locus of control) which is processed using two ways ANOVA analysis techniques with the help of a computer program SPSS 20. The results of this study indicate that adverse selection and locus of control have a significant influence on the escalation of commitments in investment decision making. The results of this study are expected to help managers, especially decision makers, gather more complete information in advance related to their investments to prevent future failures.]]>
<![CDATA[PENGARUH TINDAKAN KORUPSI TERHADAP KINERJA ORGANISASI SEKTOR PUBLIK ]]>
<![CDATA[Agustiawan Agustiawan]]>;
<![CDATA[Della Hilia Anriva]]>
<![CDATA[ Akuntansi & Ekonomika Vol 9 No 2 (2019): JURNAL AKUNTANSI DAN EKONOMIKA ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau ]]>
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<![CDATA[This research discusses corruption in the performance of public sector organizations. The purpose of this research is to examine corruption in the performance of public sector organizations. This research was conducted at the regional work unit (SKPD) in Pekanbaru as a sample. The analytical method used in this study uses a quantitative analysis. Hypothesis testing is carried out using the Structural Equation Modeling - Partial Least Square (SEM-PLS) approach using WarpPLS 3.0 software. The results of this study reveal that acts of corruption affect the performance of public sector organizations. This indicates that corruption that occurs in public sector organizations influences the performance of public sector organizations.]]>
<![CDATA[Analisis Sektor Potensial dan Strategi Pengembangan Perekonomian di Kabupaten Indragiri Hulu ]]>
<![CDATA[Fahrur Roziqul Mirza]]>;
<![CDATA[Muhammad Hidayat]]>;
<![CDATA[Ranti Darwin]]>
<![CDATA[ Akuntansi & Ekonomika Vol 9 No 2 (2019): JURNAL AKUNTANSI DAN EKONOMIKA ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau ]]>
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<![CDATA[The purpose of this study is to find out the potential sectors and economic development strategies in Indragiri Hulu Regency. The use of secondary data from the publication of the Central Statistics Agency of Indragiri Hulu Regency and Riau Province in the form of time series data from the Gross Regional Domestic Product in 2013-2017. The analysis tools used are: 1) Location Quotient Analysis (LQ) is used to determine the base and non-base sectors in the economy; 2) Shift Share Analysis is used to determine changes and shifts in the economic structure; 3) Klassen's typology is used to classify the structure of growth and the level of development; 4) ICOR analysis is used to find out how much investment needs. The results of the analysis by sector based on the four analysis tools show that the sector which is a potential sector and needs to be developed in Indragiri Hulu Regency is the sector of providing accommodation and food and drink, the real estate sector and the education service sector based on labor-intensive investment.]]>
<![CDATA[AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH ]]>
<![CDATA[Annie Mustika Putri]]>
<![CDATA[ Akuntansi & Ekonomika Vol 9 No 2 (2019): JURNAL AKUNTANSI DAN EKONOMIKA ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau ]]>
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<![CDATA[This research aims to examine wether there is an influence between organizational commitment, organizational culture, training and leadership style on the performance accountability of local government agencies. The data in this study are primary data obtained from questionnaires distributed directly to respondents. The data analysis model used is multiple linear regression. The results of the research organizational commitment influences the performance accountability, organizational culture influences the performance accountability, training influences the performance accountability, and leadership style influences the performance accountability.]]>
<![CDATA[THE EFFECT OF INTELLECTUAL CAPITAL AND COMPANY SIZE ON STICKY COST ]]>
<![CDATA[Wira Ramashar]]>;
<![CDATA[Della Hilia Anriva]]>;
<![CDATA[Zul Azmi]]>;
<![CDATA[Intan Diane Binangkit]]>
<![CDATA[ Akuntansi & Ekonomika Vol 9 No 2 (2019): JURNAL AKUNTANSI DAN EKONOMIKA ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau ]]>
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<![CDATA[Sticky cost behavior becomes very important to know because sticky cost behavior can give a bad influence on the company in terms of obtaining the desired level of profit. By obtaining information about sticky cost behavior, it is expected that company management can be more careful in planning, controlling and making policies or decisions. This study aims to analyze and explain: (1) The effect of Intellectual capital on sticky cost and (2) the effect of company size on sticky cost. The population of this research is the manufacture companies listed on the Indonesia Stock Exchange (BEI) in 2014-2017. The total samples of this research are 46 companies. Technical analysis of data in this study is using WarpPLS 5.0. The results of data analysis prove that: (1) Intellectual capital has no significant effect on sticky cost, (2) company size has a significant effect on sticky cost.]]>
<![CDATA[TREND EKSPOR INDONESIA KE 3 NEGARA ASEAN SINGAPURA, FILIPINA DAN LAOS (SFL) ]]>
<![CDATA[Dewi Mahrani Rangkuty]]>;
<![CDATA[Bakhtiar Efendi]]>;
<![CDATA[Noni Ardian]]>
<![CDATA[ Akuntansi & Ekonomika Vol 9 No 2 (2019): JURNAL AKUNTANSI DAN EKONOMIKA ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau ]]>
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<![CDATA[Indonesia as one of among emerging markets enhances the economy through international export trade activities. By using the 2005-2018 time-series data period, the aim of the research was to analyze Indonesia's export performance trend to 3 ASEAN countries Singapore, Philippines and Laos. The results showed that the trend of Indonesia's exports to 3 countries of the ASEAN region for the next 10 years showed a positive and bearish bullish trend in the year 2019-2028. In addition, there is a long-term balance relationship between the research variables. The rate and export of Indonesia to Singapore have a causality relationship. And there is no causal relationship between the research variables in the Philippine and Laos countries. The Ministry of Trade is recommended for the improvement of Indonesia's export performance focusing on semi-finished and finished products. Because of the achievement of trade balance surplus for encouraging an accelerated increase in Indonesia's economic growth.]]>
<![CDATA[Faktor-Faktor yang mempengaruhi penawaran tenagakerja di Provinsi Riau tahun (2000-2018) ]]>
<![CDATA[Neng Murialti]]>
<![CDATA[ Akuntansi & Ekonomika Vol 9 No 2 (2019): JURNAL AKUNTANSI DAN EKONOMIKA ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau ]]>
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<![CDATA[This research aims to determine the factors that affect labor supply in Riau Province over a period of nineteen years (2000-2018). From the results of the simultaneous study, it is known that wage level, economic growth, number of family dependents, average length of schooling and total population have a significant effect on labor supply in Riau province, while partially the wage level, number of family dependents, average school duration, and population have a significant effect on labor supply in Riau province, while tpak and economic growth have no significant effect on labor supply in Riau province.]]>
<![CDATA[Anomali Pada Bursa Efek Indonesia ]]>
<![CDATA[Eka Nuraini Rachmawati]]>;
<![CDATA[Restu Hayati]]>;
<![CDATA[Linda Hetri Suriyanti]]>
<![CDATA[ Akuntansi & Ekonomika Vol 11 No 2 (2021): Jurnal Akuntansi dan Ekonomika ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau ]]>
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DOI: 10.37859/jae.v11i2.2639
<![CDATA[Anomaly occurs when the return earned is not in accordance with the value it should be and makes the capital market inefficient. The anomalies tested were the day of The Week Effect, Week Four Effect, January Effect and Sell In May And Go Away. The population used is 144 Manufacturing stocks listed on the Indonesia Stock Exchange. The data analysis technique used to prove the occurrence of anomalies is the Z-value large sample difference test. This study examines anomalies not only in the short term, but also in the long term. The research results prove that there are no anomalies in manufacturing companies in Indonesia in the long run. In the short term, anomalies can occur, namely the sell in May effect in 2015 and the January Effect in 2017 on manufacturing companies on the Indonesia Stock Exchange.]]>
<![CDATA[Penganggaran Partisipatif dan Kinerja : Dimediasi oleh Self Efficacy ]]>
<![CDATA[Siti Samsiah]]>;
<![CDATA[Della Hilia Anriva]]>;
<![CDATA[Restu Agusti]]>;
<![CDATA[Jeny Monika Putri]]>
<![CDATA[ Akuntansi & Ekonomika Vol 11 No 2 (2021): Jurnal Akuntansi dan Ekonomika ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau ]]>
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DOI: 10.37859/jae.v11i2.2693
<![CDATA[This study aims to find evidence that there is an effect of participatory budgeting with the performance of the Pekanbaru City Dinas Pekerjaan Umum Dan Penataan Ruang mediated by self-efficacy. In order to support the research evidence, the researchers distributed to the employees of the Pekanbaru City PUPR Office the number of research samples was 122 employees. The hypothesis with Partial Least Square SmartPLS 3 software shows evidence that participatory budgeting and self-efficacy have an influence on managerial performance testing, so the relationship between participatory budgeting also has an effect on self-efficacy. Further hypothesis testing evidence states that self-efficacy does not have a mediating role in the relationship between participatory budgeting and managerial performance.]]>
<![CDATA[Perilaku Pemerintah Indonesia Dalam Memaksimalkan Welfare (Pendekatan Rawlasian-Utilitarian) ]]>
<![CDATA[Dwi Widiarsih]]>;
<![CDATA[Hefrizal Handra]]>;
<![CDATA[Efa Yonnedi]]>
<![CDATA[ Akuntansi & Ekonomika Vol 11 No 2 (2021): Jurnal Akuntansi dan Ekonomika ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau ]]>
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DOI: 10.37859/jae.v11i2.2712
<![CDATA[The concept of utilitarian welfare in Indonesia is identically applied to the implementation of the government's fiscal capacity policy. The research design is a quantitative concept, namely an experimental design using the weights of measuring income per capital, taxes, subsidies as a function of Iriani-Tamoka welfare with the central government constraint is to maximize the social welfare of the community. The results of the study found that government behavior in setting the tax burden is identical to utilitarian behavior in maximizing the welfare of its people. The government's transfer policy through social assistance and social security which is distributed to the community as an effort by the government to maximize utility through public welfare under the constraints of subsidy allocation and the multiplier effect caused by the determination of government taxes is identical to Rawlsian's behavior.]]>
