cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota pekanbaru,
Riau
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
 17   18   19   20   21 
Pengaruh Career Expectation, Work-Family Balance, Motivation, Incomes Terhadap Career advancement dengan Organizational Commitment Sebagai Variabel Intervening Putri Anggraini; Sumitro Sarkum; Novrihan Leily Nasution
Akuntansi & Ekonomika Vol 11 No 2 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i2.2719

Abstract

Career progress of an employee is the result or work performance of employees who are assessed in terms of quality and quantity based on work standards determined by the organization. Optimal performance, namely performance that meets organizational standards and supports the achievement of organizational goals. In collecting this data using Accidental Sampling, which means that the sampling method involves random employees as the research sample. Using the Slovin formula with an error rate of 5%, The research sample totaled 399 respondents. Respondents in this study were employees who were in South Labuhanbatu Regency using Google Forms which the authors would later distribute on social media such as Facebook, WhatsApp and other social media.
Analisis Pengaruh Kompensasi, Motivasi, Lingkungan Kerja, Kepemimpinan Terhadap Kinerja Karyawan Dengan Komitmen Organisasi Sebagai Variabel Intervening Sumiatik Sumiatik; Sumitro Sarkum; Zuriani Ritonga
Akuntansi & Ekonomika Vol 11 No 2 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i2.2720

Abstract

This study aims to analyze the effect of compensation, motivation, work environment, leadership on employee performance with organizational commitment as an intervening variable. Data collection in this study was conducted through a survey approach with quantitative descriptive research type by distributing questionnaires to 217 respondents. The data analysis tool used in this study was SPSS (Statistical Product Software Solution). The results of this study indicate that partially compensation, motivation, work environment, leadership have a significant effect on Organizational Commitment. Compensation, motivation, work environment and leadership have a positive and significant effect on employee performance, organizational commitment has a positive and significant effect on employee performance.
Altman Z-Score Sebagai Pengukur Potensi Kebangkrutan PT. MNC Land Sebelum Dan Selama Pandemi Covid-19 I Gusti Dwiyanti; A.A. Maheswari
Akuntansi & Ekonomika Vol 11 No 2 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i2.2731

Abstract

MNC Land, as one of the companies engaged in the hotel accommodation sector, has also experienced a negative impact due to the pandemic. The income statement shows a decrease in the revenue account of PT. MNC Land. If the COVID-19 pandemic lasts for a long time, it will have the potential to cause bankruptcy. Assessment of the potential bankruptcy prediction of the company can be measured through the Altman Z-Score analysis model. This study aims to assess the potential for bankruptcy of PT. MNC Land before and during the COVID-19 pandemic when measured by the Altman Z-Score model. The calculation results show that before COVID-19 spread to Indonesia (2017 – 2019) and during the pandemic (2020), PT. MNC Land Tbk is in a safe discriminant zone. The company is still in a healthy state and does not have financial problems or has no potential for bankruptcy.
Modal Ventura Indonesia Myrna Sofia; Risdy Absari Indah Pratiwi; Firwan Tan; Nasri Bachtiar; Febriandi Prima Putra; Muhammad Hidayat
Akuntansi & Ekonomika Vol 11 No 2 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i2.2775

Abstract

Venture capital companies (PMV) not only provide financial financing but also participate in providing strategic direction to investee (PPU), thus providing solutions for PPU in carrying out company operations. This study uses a quantitative descriptive method related to PMV conditions in Indonesia for the 2015-2020 period. As a result, the number of PMVs showed a decreasing trend, but in contrast to the number of PPUs, PMV performance, assets, liabilities and equity showed an increasing trend during the study period. This indicates that PMV in Indonesia is able to grow and develop even though the number of PMV has decreased. It is hoped that PMV can increase the financing of shares and convertible bonds, so that PMV is able to bring micro, small and medium companies to successfully exit and enter the expansion stage either through mergers, acquisitions or IPOs in the capital market.
Determinan Audit Judgment Auditor Di Masa Pandemi Covid-19 Agustiawan Agustiawan; Rama Gita Suci; Rahmatul Fauziah
Akuntansi & Ekonomika Vol 11 No 2 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i2.2776

Abstract

The purpose of this study was to partially examine the effect of compliance pressure, time budget pressure, and auditor experience on audit assessments during the Covid-19 Pandemic. Sampling in this study using non-probability sampling with saturated samples. Respondents in this week's study were auditors of new public accounting firms. This research method is a quantitative method. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that compliance pressure, time budget pressure, and auditor experience each have an effect on audit assessments during the Covid-19 pandemic.
Analisis Penerapan Elektronik Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (E-PBB P2) Putri Febriana Wijayanti; Elva Nuraina; Elly Astuti
Akuntansi & Ekonomika Vol 11 No 2 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i2.2816

Abstract

This study aims to analyze the application of the Electronic Land and Building Tax in Urban and Rural (E-PBB P2) at the Regional Financial and Asset Management Revenue Agency of Magetan Regency. The research method uses descriptive qualitative. Sources of data used are primary and secondary data sources. Data collection techniques are interviews, observations, and documentation. Data analysis techniques use data reduction, presentation of information data, and concluding. The results of the implementation of E-PBB in Magetan Regency have been maximized from data collection, assessment, determination, billing, payment, and services. Although there are still some obstacles, such as the application network, the system is not optimal and taxpayers' low participation. In terms of income, the increase was not significant. Only the circulation of billed money that went to the Regional Government was faster.
Dampak Program CSR Binaan PT Pertamina RU II Sungai Pakning: Analisis Social Return on Investment (SROI) dan Sensitivitas Nurhazana Nurhazana; Muhammad Luthfi iznillah; Sahat Roy Pianto
Akuntansi & Ekonomika Vol 11 No 2 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i2.2817

Abstract

The purpose of this study is to see the impact of the CSR program of PT Pertamina RU II Sei Pakning through the analysis of Social Return on Investment and sensitivity. This research is descriptive quantitative by utilizing primary and secondary data. Primary data consists of data obtained from processing observational data and secondary data obtained from various literature sources. Based on the results of the SROI calculations for the four programs, it can be concluded that the social investment made for each program is feasible because all programs have a positive SROI score (more than 1) during the program implementation plan. In accordance with the results of the SROI calculation analysis, four programs from PT Pertamina RU II Sungai Pakning have generated benefits that are greater than the program costs. However, there are still opportunities to increase and expand the scope of benefits from the four programs.
Efektivitas Pengendalian Internal Persediaan Obat-Obatan Penanggulangan Covid-19 Di Instalasi Farmasi Dinas Kesehatan Provinsi Jambi Uni Mardhotillah; Diska Arliena Hafni
Akuntansi & Ekonomika Vol 11 No 2 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i2.2823

Abstract

This research aim to analyze effectiviness of internal control of Covid-19 medicine management avalibility at pharmaceutical installation of Jambi Health Departement. This research is case study research with qualitative approach. The results showed that the pharmaceutical installation of the Jambi Health Office had carried out internal controls well to protect its assets and efforts to increase its managerial activities. The Jambi Health Office Pharmacy Installation has implemented internal control based on COSO standards in managing supplies of special medicines for Covid-19 prevention properly and effectively. This can be proven by the fulfillment of the implementation of 13 indicators (87%) of the 15 COSO indicators that have been carried out by the Pharmaceutical Installation of the Jambi Health Office.
Inflasi dan Mobilitas Masyarakat di Masa Pandemi Covid-19 Yana Hendriana
Akuntansi & Ekonomika Vol 11 No 2 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i2.2831

Abstract

This study aims to analyze the correlation between the inflation rate by expenditure group and the level of community mobility based on the location of visits in West Java during the Covid-19 pandemic. The research method used is the quantitative method through descriptive analysis and correlation analysis. This study uses secondary data from the Central Bureau of Statistics and the Google Mobility Report. The results of this study explain that the total inflation rate has a strong correlation with people's mobility to the central location of the economy. Inflation of primary commodities found in the Food, Beverage, and Tobacco group and the Housing, Electricity, and Fuel group has a weak correlation with the level of community mobility. The results of this study can be used as a basis for policymakers in the context of controlling inflation and capturing phenomena that occur related to restrictions on mobility during the Covid-19 pandemic.
Apakah Literasi Keuangan Dan Inovasi Digital Mampu Meningkatkan Kinerja UMKM Saat Menghadapi Covid – 19? Pipin Fitriasari; Bobby Himawan; Maria Yanida; Arif Widyatama
Akuntansi & Ekonomika Vol 11 No 2 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i2.2833

Abstract

This study aims to examine the relationship between financial literacy and digital innovation on improving the performance of Micro, Small and Medium Enterprises (MSMEs). The research method used is a survey method. The number of respondents used was 56 respondents. The results of this study indicate that financial literacy and digital innovation have no relationship to the performance of MSMEs during the pandemic. Many factors cause this to happen, including the supporting components of the inadequate use of the technology, and many MSME owners who rely on their experience in running their business.

Page 19 of 31 | Total Record : 307

 17   18   19   20   21 

Filter by Year

2016 2025


Reset
Filter By Issues
All Issue Vol 15 No 1 (2025): Jurnal Akuntansi dan Ekonomika Vol 14 No 2 (2024): Jurnal Akuntansi dan Ekonomika Vol 14 No 1 (2024): Jurnal Akuntansi dan Ekonomika Vol 13 No 2 (2023): Jurnal Akuntansi dan Ekonomika Vol 13 No 1 (2023): Jurnal Akuntansi dan Ekonomika Vol 12 No 2 (2022): Jurnal Akuntansi dan Ekonomika Vol 12 No 1 (2022): Jurnal Akuntansi dan Ekonomika Vol 11 No 2 (2021): Jurnal Akuntansi dan Ekonomika Vol 11 No 1 (2021): Jurnal Akuntansi dan Ekonomika Vol 10 No 2 (2020): Jurnal Akuntansi dan Ekonomika Vol 10 No 1 (2020): Jurnal Akuntansi dan Ekonomika Vol 9 No 2 (2019): JURNAL AKUNTANSI DAN EKONOMIKA Vol 9 No 1 (2019): JURNAL AKUNTANSI & EKONOMIKA Vol 9 No 1 (2019): JURNAL AKUNTANSI & EKONOMIKA Vol 8 No 2 (2018): Jurnal Akuntansi dan Ekonomika Vol 8 No 2 (2018): Jurnal Akuntansi dan Ekonomika Vol 8 No 1 (2018): Jurnal Akuntansi dan Ekonomika Vol 8 No 1 (2018): Jurnal Akuntansi dan Ekonomika Vol 7 No 2 (2017): Akuntansi & Ekonomika Vol 7 No 2 (2017): Akuntansi & Ekonomika Vol 7 No 1 (2017): Akuntansi & Ekonomika Vol 7 No 1 (2017): Akuntansi & Ekonomika Vol 6 No 2 (2016): Jurnal Akuntansi & Ekonomika More Issue