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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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Analisa Kinerja Keuangan Bank BUMN dan Bank Swasta Berdasarkan Rasio Keuangan Misral Misral; Sri Rahmayanti; Norra Isnasia Rahayu
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.v11i2.2915

Abstract

This final project discusses the comparison of the financial performance of state-owned banks and private banks based on financial ratios in the 2015-2019 period. The financial ratios used consist of CAR, NPL, NIM, BOPO, ROA, ROE, and LDR. The data used in this study were obtained from published financial reports for 2015 to 2019 published by the respective banks. After passing the purposive sample stage, 4 state-owned banks and 9 private banks were obtained as samples in this study. The results of this study explain that there are differences in the financial performance of state-owned banks and private banks as measured by financial ratios. State-owned banks have better performance in terms of ROE, ROA, CAR ratios, while private banks have better performance in terms of NPL, BOPO, LDR ratios.
Penggunaan Teknologi Branchless Banking Sebagai Alat Memperluas Inklusi Keuangan Masyarakat Kab. Kampar – Riau Fitri Ayu Nofirda; Dwi Dewisri Kinasih
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.v11i2.2964

Abstract

This study aims to see the effect of branchless banking on financial inclusion. The sample in this study amounted to 96 respondents. The sampling technique used was purposive sampling method. Data collection techniques using primary data in the form of questionnaires and secondary data. This study uses a regression test to test the hypothesis. This study found that branchless banking has a positive effect on the financial inclusion of the people of Kampar Regency, Riau.
The Pengaruh Internal Audit Dan Whistleblowing System Terhadap Pencegahan Fraud Dengan Moralitas Individu Sebagai Variabel Moderator (Studi Empiris Pada Bank Perkreditan Rakyat Di Provinsi Riau) Dewi Sartikah Putri Harahap; Nasrizal Nasrizal; Novita Indrawati; Siti Hanifa Sandri
Akuntansi & Ekonomika Vol 12 No 1 (2022): 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.v12i1.3065

Abstract

The purpose of this study is to examine the internal audit and whistleblowing system as independent variables, fraud prevention as the dependent variable and individual morality as a moderating variable. The data in this study were taken with using a questionnaire that was distributed throughout BPR in Riau Province. Collected from 29 BPR in Riau Province, the respondents of this study consisted of each BPR internal audit section and finance department with a total amount of the total respondents were 87 people. The data analysis technique used in this research is Partial Least Square (PLS) with the help of WarpPls 7.0 software. The results of this study indicate that internal audit and the whistleblowing system have an effect on fraud prevention and individual morality moderates the relationship between internal audit and the whistleblowing system on fraud prevention.
Bias Kognitif dalam Keputusan Investasi di Pekanbaru Restu Hayati; Azmansyah; Linda Hetri Suriyanti; Mimilientesa Irman
Akuntansi & Ekonomika Vol 12 No 1 (2022): 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.v12i1.3164

Abstract

This study aims to analyze the financial behavior of investors in terms of cognitive bias towards receiving information when making investment decisions in various financial securities. The method used is descriptive analysis with investors in Pekanbaru as a sample. The results of the study prove that in general, investors will behave normally. However, when faced with a variety of information, decision making will be quite biased when faced with a heuristic group. The level of investor bias will be very high in the reaction bias group. This group considers the existence of experience, different types of investment, as well as the delivery of information and a certain time will change investment needs after adjustments are made to the information.
Analisis Pengendalian Internal Dalam Pengelolaan Persediaan Obat Pada Apotek Di Pekanbaru Dian Saputra; Abrar
Akuntansi & Ekonomika Vol 12 No 1 (2022): 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.v12i1.3189

Abstract

In the world of health, the existence of pharmacies is very important in the community to support the need for the supply of medicines. The phenomenon of poor management of medicine supplies still often occurs in pharmacies such as damaged medicine, counterfeit and expired medicine, so that it affects people who buy and causes losses. This study aims to obtain an overview and assess the effectiveness of the internal control system in managing medicine supplies at pharmacies in Pekanbaru. Methods This research uses a qualitative study approach with an analysis tool for components of the Internal Control System from COSO and uses the Miles & Huberman data analysis method. The results of this study indicate that there are still pharmacies that have minimal management of medicine supplies, resulting in the sale of expired medicine, no destruction of medicine, the use of inventory systems outside the applicable regulations.
Analisis Pengaruh Jumlah Tenaga Kerja Dan Investasi Terhadap TPAK Provinsi Riau Muhammad fikry Hadi; Neng Murialti; Mizan Asnawi; Jonny Andika
Akuntansi & Ekonomika Vol 12 No 1 (2022): 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.v12i1.3230

Abstract

Problems related to social conditions and employment are problems that always exist and never end. This problem is not only influenced by micro and macro factors. these side by side affect each other on the employment variable. This study uses a quantitative method, based on the philosophy of positivism which is used to look at a particular population or sample. The sampling technique was carried out randomly. data collection using research instruments. Data analysis in this study aims to test the hypotheses that have been set previously. Testing the data using Eviews 10 software using the variables of labor force participation, number of labor force, and investment.
Determinasi Kepatuhan Wajib Pajak dengan Kepercayaan Kepada Pemerintah dan Kondisi Keuangan sebagai Pemoderasi Vince Ratnawati; Rina Lesmanasari; Ruhul Fitrios
Akuntansi & Ekonomika Vol 12 No 1 (2022): 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.v12i1.3319

Abstract

This study describes research on Taxpayer Compliance in the Covid-19 pandemic. The purpose was to determine and analyze the effect of tax incentives and procedural justice on taxpayer compliance with trust in the government and financial condition as a moderator. The population of this study were UMKM taxpayers registered at the KPP Pratama Tampan and Senapelan Pekanbaru. The sampling technique used is incidental sampling. The data are collected through questionnaires that handed directly to the respondents and the returned and could be processed was 100 questionnaires. The data analysis technique used is SEM-PLS using WarpPLS 6.0 Software. The results showed that tax incentives and procedural justice had a effect on taxpayer compliance. The result also show trust in the government and financial conditions are moderating variables that strengthen the relationship between tax incentives and procedural justice on taxpayer compliance.
Penerapan Prinsip Pengelolaan Dana Desa Di Desa Tahunan Kabupaten Jepara Ika Nurmayanti
Akuntansi & Ekonomika Vol 12 No 1 (2022): 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.v12i1.3321

Abstract

There are still many villages that have not implemented these principle so that they are subject to legal cases. This study aims to see the extent to which the Tahunan Village applies the principles of transparency, accountability and participation in the process of managing village funds. The research method used is descriptive with a qualitative approach. Data collection techniques are observation, interviews and literature study. The results show that the Tahunan Village has implemented village fund management in accordance with the principles of transparency, accountability and participatory. All stakeholders involved play an active role in managing village funds, although one stakeholder, farmer group association, remains passive. There are obstacles in the process of managing village funds, including the lack of capacity of village officials and lack of the understanding of the community about the process of managing village funds.
Analisis Faktor Yang Mempengaruhi Pengelolaan Barang Milik Daerah (BMD) Pada Organisasi Perangkat Daerah (OPD) Di Lingkungan Pemerintah Kota Pekanbaru Ricardo Ricardo; Fitriani Astika; Doni Jepisah
Akuntansi & Ekonomika Vol 12 No 1 (2022): 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.v12i1.3325

Abstract

This study is to analyze the factors that influence the management of regional property in the Pekanbaru City Government. This research uses the SPSS application with multiple linear regression analysis methods. The results of this research show that the quality of the regional apparatus has a significant effect on the management of regional property with a significance value of (0.000) < (0.05) and tcount (9.225) > t table (1.977). Compliance with regulations has a significant effect on the management of regional with a significance value of (0.028) < (0.05) and tcount (-2.218) > -ttable ((1.977). The use of information technology has no significant effect on the management of regional property with significance value (0.877) > (0.05) and tcount (-0.155) > -ttable (1.977).The government's internal control system has a significant effect on the management of regional property with a significance value of (0.008) <0.05 and tcount (2,679) > ttable (1,977).
Strategi Pemberdayaan Untuk Meningkatkan Partisipasi Civitas Akademika Dalam Penerapan Kampus Hijau Di Universitas Muhammadiyah Riau (UMRI) Bakaruddin Bakaruddin; Norra Isnasia Rahayu; Jeki Algusri
Akuntansi & Ekonomika Vol 12 No 1 (2022): 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.v12i1.3455

Abstract

The purposes of this study were to analyzed;1. Society of academicians empowerment, 2. Society of academicians participation on green campus implementation, and 3. Formulated of green campus strategy based on empowerment and society of academicians participation. This study is the mixed method, and sequential approach research. The results of this study was;1. Society of academicians participation was low category, 2. Society of academicians Empowerment was inappropriate category, and 3. Empowerment strategy based on society academicians participation was development of management system and society academicians empowerment capacity on green campus implementaion.

Page 20 of 31 | Total Record : 307

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