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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 322 Documents
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Analisis Pengaruh Pertumbuhan Ekonomi, Jumlah Industri, Penanaman Modal Asing Dan Kemiskinan Terhadap Emisi Co2 Di Indonesia Kasman Karimi; Fiza Zainur Putri; Mukhlizul Hamdi; Bakaruddin Bakaruddin; Norra Isnasia Rahayu
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.v12i2.4302

Abstract

CO2 emission is a serious problem that has a direct impact on the environment. Therefore, this paper aims to examine the short-term and long-term effects on the variables of economic growth (GDP), number of industries (JI), foreign investment (FDI) and poverty (KM) on CO2 emissions in Indonesia. This study uses an analysis of the Error Correction Model (ECM) method in the period 1995 to 2019. The empirical results show that the GDP, JI and FDI variables have a significant effect on CO2 emissions while the KM variable has no significant effect on CO2 emissions in both the short and long term in 1995-2019 in Indonesia.
Analisis Laporan Keuangan Sebagai Alat Untuk Mengevaluasi Kinerja Keuangan Pada Koperasi Jaya Makmur Norra Isnasia Rahayu; Dwi Fionasari; Della Hilia Anriva; Sri Rahmayanti; Jeki Algusri; Nadia Miftaroziah
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.v12i2.4373

Abstract

Penelitian ini bertujuan untuk menganalisis laporan keuangan sebagai alat untuk mengevaluasi kinerja keuangan pada koperasi jaya makmur. Koperasi ini berkedudukan di Kecamatan Krinci Kanan Kabupaten Siak Provinsi Riau. Koperasi Jaya Makmur didaftarkan pada Dapartemen Koperasi Dan Pembinaan Pengusaha Kecil Provinsi Riau dengan Badan Hukum. Dalam menjalankan koperasi perlu adanya landasan yant baik dan efisien. Untuk menjalankan, koperasi perlu adanya manajemen keuangan yang sangat baik dan efisien. Berdasarkan dari hasil yang didapatkan dapat diihat kondisi pemasukan sangat kurang sedangkan pada pengeluarannya cukup banyak, hal ini dapat dilihat pada SHU (Sisa Hasil Usaha) koperasi tersebut. Dengan adanya perubahan pada keuangan koperasi menandakan bahwa koperasi tersebut berjalan, tetapi kurang efisien. Hasil penelitian yang dilakukan pada Koperasi Jaya Makmur Desa Kumbara Utama Kabupaten Siak, dari tahun 2019 hingga tahun 2021 mengalami perubahan yang tidak terlalu kondusif dari yang menyebabkan kondisi koperasi tidak sehat. Hal ini disebabkan karena kondisi keuangan koperasi menglami penurunan setiap tahunnya.
Determinasi Kepatuhan Wajib Pajak dengan Sosialisasi Sebagai Moderating Novrisa Ardila; Evi Marlina; Raja Septian Armel
Akuntansi & Ekonomika Vol 13 No 1 (2023): 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.v13i1.3974

Abstract

This study aims to examine the moderating role of socialization on the effect of tax bleaching and knowledge on taxpayer compliance. Determination of the number of research samples with the Slovin formula and obtained a number of 100 research respondents. Research data was collected through the direct distribution of questionnaires. Furthermore, the data is processed with the Moderated Regression Analysis (MRA) equation with SPSS tools. According to processed data, it was found that the results of research on tax bleaching and knowledge actually did not have an impact on taxpayer compliance. In addition, socialization was also not able to moderate the relationship between tax clearance and knowledge of public compliance in paying motor vehicle taxes in Lima Puluh Regency.
Analisis Faktor Yang Mempengaruhi Kualitas Laporan Keuangan (BLUD) Puskesmas Pada Pemerintah Kota Pekanbaru Ricardo Ricardo; Wen Via Trisna; Fitriani Astika
Akuntansi & Ekonomika Vol 13 No 1 (2023): 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.v13i1.4388

Abstract

Puskesmas with BLUD status are given flexibility in the context of managing health services, both from human resources (HR) to financial management. In Pekanbaru City there are 21 Community Health Centers with BLUD status. The sample in this study used a purposive random sampling method. The results of analytical testing of the influence of human resources on the quality of financial reports for regional public service agencies (BLUD). Namely the application of the local government accounting system to the quality of the financial reports of the regional public service agency. From the results of the third analytical test that has been carried out, it is known that organizational culture variables have a significant effect on the quality of the financial reports of the Regional Public Service Board (BLUD) of the Community Health Centers in Pekanbaru City. And it can be concluded that the three hypotheses are influential and significant
Pengaruh Sertifikasi dan Standardisasi Produk terhadap Peningkatan Penjualan dan Daya Saing UMKM Nur Anita; Muhammad Luthfi Iznillah
Akuntansi & Ekonomika Vol 13 No 1 (2023): 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.v13i1.4591

Abstract

This study aims to examine the effects of product certification and standardization on the increase in sales and competitive advantages of MSMEs. This study uses a quantitative method with a sample of 52 SMEs assisted by CSR PT Pertamina RU II Sei Pakning. The results showed that partial certification had a positive effect in increasing the competitiveness of MSMEs. While standardization has a positive influence on sales and the competitiveness of MSMEs, certification and standardization together have a positive and significant impact on increasing sales and the competitive advantages of SMEs. This research is important because it provides both conceptual and empirical evidence regarding the role of certification and standardization in increasing sales and competitiveness of MSMEs. Thus, this research can be a reference for the follow-up of MSMEs in the future to survive in the long term.
Analisis Sistem Informasi Akuntansi Penerimaan Kas Pada Pelayanan Rawat Inap Di Rumah Sakit X Mafiroh Fitri Mulani; Diska Arliena Hafni
Akuntansi & Ekonomika Vol 13 No 1 (2023): 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.v13i1.4705

Abstract

This study aims to analyze the income receipts accounting information system for inpatient services at X Hospital. This research applied a qualitative approach. The data sources used were primary and secondary data. Data collection was conducted through observation, interviews, and documentation. The results showed the application of income receipts accounting information systems for inpatient services had not been appropriate and effective. This could be seen from the unclear job description and authority in each division, and there was no proportional differentiation of duties and responsibilities. The application income receipts accounting information system was done manually and it had not used serial numbers. In addition, the cash had not been deposited to the bank and petty cash has not been implemented. This might lead to fraud in cash management and abuse of authority in each department.
Pengaruh Manajemen Laba dan Siklus Hidup Perusahaan terhadap Penghindaran Pajak Dengan Pertumbuhan Penjualan Sebagai Mediator Lailatun Nuroniyyah; Eka Febriani; Omar Dhanny
Akuntansi & Ekonomika Vol 13 No 1 (2023): 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.v13i1.4715

Abstract

This research is intended to analyze and prove the effect of earnings management and the company's life cycle on tax avoidance practices that occurred during the Covid-19 outbreak with sales growth as a mediator for companies in the food and beverage sub-sector registered on the Indonesia Stock Exchange for the 2020-2021 period. A sampling of data using purposive sampling method and the data obtained for snsy did is as much as 38 data. Testing the data shows that earnings management has an influence on sales growth, sales growth has an influence on tax evasion, and earnings management does not have a direct effect on tax evasion but has an indirect effect on tax evasion through sales growth. The company's life cycle has no influence on sales growth and tax avoidance
Kampus Hijau Berkelanjutan Dalam Perspektif Pendidikan Lingkungan Bakaruddin Bakaruddin; Afriyeni Afriyeni; Jeki Algusri
Akuntansi & Ekonomika Vol 13 No 1 (2023): 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.v13i1.4723

Abstract

The purpose of this research was to study literature, relating to a sustainable green campus from the perspective of the UI Green Metric education and research category, and gain an understanding of environmental education to students in higher education. In implementing a green campus, there are three related factors in educational activities, that is; First, the relationship between seminar and education activities practice, which can be done by students or universities. Second, the relationship with the green campus campaign can be managed bay universities and students. Third, relationship with the implementation of green campus activities by reducing paper use, and providing short courses on the environment to communities around the campus. Higher education is a party that has considerable influence in determining policy. Higher education has professionals who have studies in solving a problem in the environment field.
Pengaruh Peningkatan Kualitas Mobile Banking Terhadap Kepuasan Nasabah Bank BTN Kantor Cabang Pekanbaru Sri Rahmayanti; Fidia Ilhami
Akuntansi & Ekonomika Vol 13 No 1 (2023): 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.v13i1.4746

Abstract

Customer satisfaction in banking will increase along with the increase in mobile banking features at BTN itself The additional features are BPJS payments, PBB payments, PDAM payments, digital wallet top-ups, and virtual accounts for e-commerce transactions. Bank BTN adds a Cardless Withdrawal feature where bank customers can make cardless cash withdrawal transactions at ATMs, as well as QRIS, a feature that makes it easier for customers to make transactions by scanning the QR Code through the BTN Mobile Banking application. Mobile banking has a significant influence on customer satisfaction at Bank BTN Pekanbaru Branch Office. The research was conducted so that banks, especially BTN, can provide the best service from their mobile banking so that they can increase their customers.
Perkembangan Kinerja Keuangan di Kabupaten Trenggalek Dari Tahun 2018-2021 Sebagai Perbandingan Kinerja Sebelum dan Setelah Terjadinya Pandemic Covid-19 di Kabupaten Trenggalek Krissantina Eferyn; Duwi Riningsih; Andy Chandra Pramana
Akuntansi & Ekonomika Vol 13 No 1 (2023): 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.v13i1.4773

Abstract

The purpose of this study is to determine the development of financial performance in Trenggalek District from 2018-2021 as a comparison of performance before and after the Covid-19 pandemic. This type of research is quantitative descriptive research. The variables used in this study include the Independence Ratio, the Effectiveness and Efficiency Ratio, and the Growth Ratio. The results obtained in this study are that the ratio of financial independence has fluctuated. There was an introduction of independence in 2019 but then it decreased in 2020. In 2019 and 2020 there was a decrease in effectiveness and it rose again in 2021 but the financial performance of Trenggalek district in 2018-2020 was included in the effective and very effective category. For efficiency ratios, the best occurred in 2019. The Covid pandemic caused a decrease in efficiency ratio performance. Performance has again experienced an improvement in the efficiency ratio in 2021.

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