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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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Modal Ventura Dan Perkembangan UKM Yang Listing di Bursa Efek Indonesia Myrna Sofia; Kiki Wulandari; Firwan Tan; Nasri Bachtiar; Febriandi Prima Putra; Muhammad Hidayat
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.v12i2.4071

Abstract

The purpose of this study is to find out and analyze SMEs that have successfully listed on the IDX and are backed up by venture capital companies in the period 2019 to 2021. Using the quantitative descriptive method, it was obtained that in 2020 one startup company that was successfully listed on the Indonesia Stock Exchange using an Acceleration board and backed up by venture capital, namely PT. Cashlez Worldwide Indonesia (CASH) with Mandiri Capital Indonesia as a venture capital company which is a subsidiary of Bank Mandiri Indonesia. The CASH company experienced a very significant development when viewed from changes in the number of assets, revenue, labor and profitability in the period before, during and after the IPO.
Agresivitas Pajak Terhadap Agresivitas Pelaporan Keuangan Dimoderasi oleh Book-Tax Confirmatory Androni Susanto; Kelly Kelly
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.v12i2.4094

Abstract

The purpose of this study is to determine the effect of tax aggressiveness on the financial reporting aggressiveness in Indonesia because both practices are closely related to the profits presented in the financial statements where these financial statements are the center of attention for investors and the general public. In addition, there is a Book-Tax Confirmatory variable as a moderator of the relationship between the two which is allegedly able to create a trade-off and there is also a variable operating cash flow and company size. This study uses a sample of companies on the IDX during 2017-2021 with a purposive sampling method, with the results of tax aggressiveness and book-tax confirmatory having no effect on the financial reporting aggressiveness. However, another result obtained is that operating cash flow has a significant positive effect and company size has a significant negative effect on financial reporting aggressiveness.
Implikasi Krisis Pandemi Covid-19 Terhadap Etika Perusahaan: Prespektif Etis Corporate Social Responsibility Khalilul Rahman
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.v12i2.4183

Abstract

The COVID-19 pandemic resulted in a crisis that will test the company's commitment to ethical business conduct. The impact of the COVID-19 pandemic on the economy, health and society has increased sharply. Based on stakeholder theory, legitimacy theory and literature on corporate social responsibility (CSR), this paper attempts to explore how corporate responses to the COVID-19 pandemic support key stakeholders such as employees, customers and society as a whole through its CSR initiatives. The results of this paper are that corporations can show respect for their employees and focus on management relationships between companies, customers and communities during the COVID-19 pandemic. This will have significant theoretical implications and practical implications on corporate duties to employees, customers and society and future research on CSR as a competitive force for business even after the economic recession following the COVID-19 pandemic.
Analisis Potensi Ekonomi Dan Kependudukan Dalam Pertumbuhan Ekonomi Di Kabupaten Mamuju Provinsi Sulawesi Barat Tityas Margawati
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.v12i2.4193

Abstract

To increase the rate of economic growth of a region, it is necessary to assess the economic sector owned which is progressing every year. The purpose of this research on population economics in Mamuju is to identify potentials and see growth trends in each economic sector in Mamuju. The method used is analysis of Location Quotients (LQ) and Shift Share. The economic sector is linked to population dynamics to see the relationship between regional economy and population dynamics in Mamuju as a material for determining development planning strategies in the economic sector. Of the 17 existing sectors, there are 13 sectors which are the base sector and are progressing in contributing to the value of PDRB. From these results and supported by the dynamics of the increasing population, Mamuju Regency needs to increase the contribution of the sector to meet the needs of residents inside and outside Mamuju Regency.
Pengaruh Elemen Fraud Hexagon Theory Terhadap Fraud Laporan Keuangan Suci Oktavia; Asniati Bahari; Rayna Kartika
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.v12i2.4207

Abstract

Financial statement fraud is a deliberate of misstatement on the financial report of a company or the omission of amounts or misdisclosures in financial statements to deceive financial statement users. This study aims to analyze the effect of elements of the fraud hexagon theory on financial statement fraud. Hexagon fraud has several elements, namely stimulus, capability, opportunity, rationalization, arrogance, and collusion. The results showed that the stimulus in terms of financial stability, the stimulus assessed from external pressure, and ego had an effect on fraudulent financial statements. The stimulus in terms of financial targets, capability assessed from the change of directors, opportunity or ineffective supervision on financial performance monitoring, rationalization, and collusion have no effect on fraudulent financial statements.
Pengaruh Gender Diversity Dan Board Independence Terhadap Emisi Karbon Dengan Media Exposure Sebagai Moderasi Rahmat Febrianto; Monica Verginia; Amy Fontanella
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.v12i2.4209

Abstract

Global warming is becoming a problem faced now. Global warming can affect climate change. One of the causes of climate change in the world is GHG caused by human activities. The international public's efforts to respond to climate change events began when the UNFCCC was signed. The purpose of this study is to analyze the effect of gender diversity and board independence on the disclosure of carbon emissions with media exposure as moderation in manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2020. Sampling in this study is purposive sampling technique and became 135 companies. Regression analysis shows that the interaction of board independence on media exposure affects the disclosure of carbon emissions. Meanwhile, gender diversity, board independence and interaction of gender diversity on media exposure have no effect on the disclosure of carbon emissions.
Pengaruh Kompetensi, Partisipasi Penganggaran, Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Dana Desa Kabupaten Kepulauan Meranti Ranti Novera; Abrar Abrar; Dian Saputra
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.v12i2.4212

Abstract

This research aims to determine the influence of Human Resource Competencies, Budgeting Participation and Utilization of Information Technology on Village Fund Management Accountability in Meranti Islands Regency.This research is a type of quantitative research. The population in this study was 96 villages and the total sample was 32 villages with 128 respondents. Respondents consisted of the Village Head, Village Secretary, Village Treasurer and Government Kasi. The research data was collected through questionnaires and the sampling technique used was a purposive sampling technique. The data analysis used is Multiple Linear Regression Analysis using the help of the SPSS 25 program. The results of the research data concluded that Human Resource Competence, Budgeting Participation and Untilization of Information Technology had a positive and significant effect on the Accountability of Village Fund Management in the Meranti Islands Regency.
Tingkat Partisipasi Angkatan Kerja Perempuan Di Kabupaten Rokan Hilir (2010-2021) Neng Murialti; M. Fikri Hadi; Mizan Asnawi
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.v12i2.4256

Abstract

This study aims to see how the influence of GRDP, UMK, the number of women with a high school education equivalent, the number of women with diploma education and above and the number of female population aged 15-64 years on the participation rate of the female workforce in Rokan Hilir Regency for the years (2010-20210). The results of this study indicate that the variables GRDP, UMK, women with high school education equivalent, women with diploma education and above have a positive and significant effect on the level of participation of the female workforce in Rokan Hilir Regency in 2010-2021, while the variable number of female residents is negatively and not significant. on the participation rate of the female workforce in Rokan Hilir Regency.
Apakah Biaya Kualitas Penting Meningkatkan Keunggulan Kompetitif dan Kinerja Organisasi Zul Azmi; Sulistyandari Sulistyandari; Siti Samsiah
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.v12i2.4264

Abstract

SMEs can achieve competitive advantage by paying attention to quality cost management. This research investigates the effect of quality costs (prevention, assessment, failure) on the competitive advantage and performance of SMEs in Pekanbaru City. A total of 278 SME business populations in the food and beverage category were then selected using purposive sampling. 139 questionnaires were distributed to owners or management of SMEs and as many as 85 respondents participated and were processed in this study. By using path analysis, the result shows that quality costs affect competitive advantage. Cost of quality also has a significant effect on the performance of SMEs in the city of Pekanbaru. Competitive advantage mediates the relationship between quality costs and performance.
Literasi Keuangan Dan Kontrol Diri Terhadap Perilaku Konsumtif Melalui Rasionalitas pada Mahasiswa Manajemen UIN Malang Evy Nurlailatisy Syariifah; Indah Yuliana
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.v12i2.4277

Abstract

This “study aims to see the impact of financial literacy and self-control on consumptive behavior through rational. This study uses a quantitative approach with the object of research, namely Management Students of UIN Malang with Active Status in 2021. A sample of 132 people were obtained as samples after sampling using the Slovin formula. Then the data is processed using PLS software. The results of this study indicate that there is a negative and significant influence given by financial literacy and self-control on consumptive behavior. There is an influence given by rationality on consumptive behavior in a negative and significant way. Rationality mediates the effect of financial literacy and self-control on consumptive behavior.

Page 22 of 31 | Total Record : 307

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