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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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Keterlambatan Penyerapan Anggaran: Peran Komitmen Organisasi Sebagai Moderasi Ori Marsontio; Yesi Mutia Basri; Vince Ratnawaty
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.v12i1.3505

Abstract

The purpose of this line of research is to analyze the effects of planning violations, implementation of violations, quality of HR, administration, and documentation of procurement against delays in the absorption of violations by being moderated by the organization. The population in this study is OPD in Indragiri Hulu Regency which consists of 33 agencies. Respondents in this study were budget management officials taken as many as 3 people per OPD. Data were collected by sending questionnaires directly to respondents in the study. Data analysis with multiple regression and Moderate Regression Analysis shows that budget planning, budget execution, quality of human resources, administration, and procurement documents affect the delay budget absorption. Organizational commitment moderates the effect of planning violations, quality of human resources, administration, and procurement documents against delays in the absorption of violations. However, organizational commitment does not moderate the effect of budget execution on delays in budget absorption.
Dampak Covid 19 terhadap Kredit Bermasalah Pada Program Relaksasi Kredit PT. BRI KC Tuanku Tambusai Misral Misral; Sri Rahmayanti
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.v12i1.3513

Abstract

Research aims to understand the factors that cause credit problems and efforts to overcome the credit so that it runs safely on the relaxation of PT Bank Rakyat Indonesia Tuanku Tambusai credit. Data comes from primary data, namely efforts to solve non-performing loans and secondary data, namely the number of admins of credit sections, books, articles, websites, research results related to the problem studied. Researchers collect data with interviews, observations and documentation. The findings in the study that the settlement of non-performing loans by negotiating with the extension of the credit term, the reduction of the rate, the reduction of principal arrears of credit and the addition of credit facilities are in accordance with OJK Regulation No.11 of 2020.
Determinasi Motivasi Dan Kinerja: Analisis Kompensasi, Kepemimpinan Dan Promosi Jabatan (Study Pada PT. Sari Dumai Sejati) Teddy Chandra; Iqbal Miftakhul Mujtahid; Nico Gunawan
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.v12i1.3521

Abstract

The purpose of this study was to determine the effect of compensation, leadership and promotion on employee motivation and performance at PT. SDS. The research population is employees who work at PT. SDS. The sampling technique used a proportional stratified random sampling technique with a total sample of 90 people calculated using the slovin method. The analysis technique used is structural equation modeling - partial least square (SEM-PLS) using the Warp-PLS program. The results of this study indicate that compensation, leadership and promotion have an effect on compensation and performance and show that compensation also affects performance, reinforced by the influence of compensation, leadership and promotion.
Profesionalisme, Sensitivitas Etika, Personal Cost Dan Intensi Melakukan Whistleblowing Resti Yulistia M; Arie Frinola Minovia; Neva Novianti; Karina Rasaki
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.v12i1.3550

Abstract

Whistleblowing in government institutions is a controversial topic regarding its impact on employees, companies and society. Although whistleblowers face a dilemma, the majority of fraud disclosures originate from employees or internal parties. The impact of professionalism, ethical sensitivity, and personal cost on whistleblowing intention is investigated in this study. The purposive sampling method was used to choose 54 tax employees from KPP Pratama Bukittinggi in West Sumatra as respondents. The result found professionalism and personal cost had an effect on whistleblowing intention, while ethical sensitivity had no effect. These findings can be used by the government and policymakers to improve professionalism in their work and boost whistleblower protection.
Faktor- Faktor Yang Mempengaruhi Tingkat Penyerapan Anggaran Belanja Satker Pusat Di Daerah Lingkup Kemenlhk Dwi Perwita Sari Sutono; Novita Weningtyas Respati; Lili Safrida
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.v12i1.3656

Abstract

This study examined and analyzed the effect of budget planning, budget execution, internal supervision, and regulation on the level of absorption of the budget for the central working unit within the scope of the Ministry of Environment and Forestry spread over Indonesia. The primary data were derived from questionnaires to answer questions from 193 respondents. The sample selection used was the Slovin formula. The data were analyzed using a multiple linear regression analysis technique through the SPSS 26 program. Partial test results show that budget planning, budget execution, and regulations significantly affect the level of budget absorption.
Determinan Kemampuan Auditor Dalam Mendeteksi Kecurangan Siti Samsiah; Agustiawan Agustiawan; Ainun Jariah
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.v12i1.3693

Abstract

Stakeholders in decision-making really need reliable and valid financial reports. Financial statements are reliable if they have passed an examination process called an audit. The audit of financial statements is carried out to provide an explanation that the financial statements are free from material misstatement and avoid harmful actions or fraud. This study was conducted to analyze the determinants of the auditor's ability to detect fraud. Respondents selected in this study were auditors who worked at KAP in Pekanbaru as many as 45 respondents. Furthermore, data processing is carried out based on the results of distributing questionnaires to 45 respondents with the help of statistical tools in the form of SPSS V 25. The processed data results prove that the determinants of workload, audit experience, personality type and self efficacy have a significant influence on the auditor's ability to detect fraud.
Pengaruh Ekuitas Merek Dan Kinerja Perusahaan Terhadap Risiko Perusahaan Yang Terdaftar Di Indeks LQ45 Dwi Dewisri Kinasih; Fitri Ayu Nofirda
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.v12i1.3748

Abstract

This study aims to examine the effect of brand equity and company performance on company risk. This study uses two models of corporate risk measurement, namely by using the standard deviation of Return on Assets and the standard deviation of Return on Equity. This study uses panel data regression with random effects model and data processing using Stata 14 software. The findings from this study indicate that brand equity has a positive and significant effect on company risk as measured by using the standard deviation of return on equity. While the company's performance proved to have a negative and significant effect on the company's risk.
Faktor-Faktor yang Mempengaruhi Financial Distress pada Perusahaan Transportasi di Indonesia dengan Firm Size sebagai Variabel Moderasi Nadia Fathurrahmi Lawita; Intan Diane Binangkit
Akuntansi & Ekonomika Vol 12 No 2 (2022): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v12i2.3265

Abstract

This study was conducted to determine the effect of liquidity, leverage, profitability, and operating capacity on financial distress with firm size as the moderating variable. The research population includes transportation companies listed on the Indonesia Stock Exchange for the period 2018-2021 and a sample of 38 companies is obtained. The method used in this research is purposive sampling method. The results of the analysis are that the liquidity and leverage variables have a negative and insignificant effect on financial distress, the profitability and operating capacity variables have a positive and significant effect on financial distress, while the firm size variable is unable to moderate the effect of liquidity on financial distress, firm size is unable to moderate the leverage effect on financial distress. financial distress, firm size is not able to moderate the effect of profitability on financial distress.
Nilai Perusahaan Berdasarkan Kinerja Keuangan, Dividen, dan Pengungkapan Corporate Social Responsibility Devi Dewayanti; Endang Dwi Retnani
Akuntansi & Ekonomika Vol 12 No 2 (2022): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v12i2.4002

Abstract

This research aimed to examine the effect of dividend policy, financial performance, and disclosure of CSR on firm value. The purposive sampling was done to get 11 samples of Property and Real Estate companies with 44 observations. The research result concluded that dividend policy did not affect firm value. It showed how higher the shared dividend won’t affect firm value. In contrast, the financial performance had a positive and significant effect on firm value. This showed that the higher the ROE was, the higher the firm value would be. Additionally, it gave a positive signal for investors to have investment. On the other hand, the disclosure of CSR did not affect firm value. It described how higher the disclosure of CSR won’t affect firm value. In other words, the firm value could be influenced by other factors outside the two variables.
Aspek Kepatuhan KAP BSR Berdasarkan Implementasi Reviu Pengendalian Mutu Perikatan Klien Perbankan Murti Wijayanti; Maidani Maidani
Akuntansi & Ekonomika Vol 12 No 2 (2022): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v12i2.4008

Abstract

This study aims to determine the Public Accounting Firm (KAP) compliance aspects to the Quality Control Standards (SPM) design that has been previously established, through the implementation of Engagement Quality Control Review (EQCR) on banking institutional clients. To maintain the quality audit opinion results, the audit procedures start from pre-engagement, assigning audit process, concluding the review result by quality control reviewer engagement team by filling out checklist on EQCR Sheet document, based on standard containing general client data, financial data, completeness checklist documents, and draft report. The implementation EQCR document result show, from the compliance aspect KAP has carried out audit procedures guided by SPM manual design, although review and monitoring are needed in terms of documentation.

Page 21 of 31 | Total Record : 307

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