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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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Pengaruh Penanaman Modal Asing, Indeks Persepsi Korupsi, Kemiskinan, Pengangguran dan Upah Minimum Terhadap Ketimpangan Pendapatan Di Indonesia Kasman Karimi; Pertiwi Mulyani; Neng Murialti; Tibrani Tibrani
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.v13i1.4775

Abstract

This study aims to analyze the influence directly or indirectly of Foreign Investment, Corruption Perception Index, Poverty, Unemployment and Minimum Wage on Income Inequality in Indonesia. The data used in this study is a secondary type of data sourced from the offices of the Central Statistics Agency, the World Bank Web and Transparency International. The data analysis method used is Multiple Linear Regression data (time series) in Indonesia for 25 years from 1997 to 2021. Based on the results of the analysis, it is known that Foreign Investment, Corruption Perception Index, Poverty, Unemployment, and Minimum Wage have a significant effect on Income Inequality in Indonesia.
Sustainability Report, Intellectual Capital dan Nilai Perusahaan Resti Yulistia M; Arie Frinola Minovia; Niken Asri Putri
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.v13i1.4782

Abstract

With the growing demand from stakeholders for published information, sustainability reporting and intellectual capital become the most critical issues in the business. Therefore, this study examines the effect of SR and IC on 42 energy and basic material companies’ value during 2016-2020. The test results found that sustainability report increase firm value but intellectual capital doesn’t affect the firm value. The additional test found that the economic and social categories in the sustainability report increased firm value, surprisingly environment sector did not affect firm value. This research contributes to the government making regulations on the company’s sustainability report, especially the environment, and also contributes to the company giving more attention to the company’s intellectual capital, especially for energy and basic material companies.
Literasi Keuangan dan Uang Saku Sebagai Keputusan Berinvestasi: Perilaku Keuangan Dedy Surahman; Marista Oktaviani; Adhar Putra Setiawan; Halimatus Sa’diyah
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.v13i1.4783

Abstract

This research shows that financial literacy and pocket money influence investment decisions and financial behavior. The research object was FEB students at the Muhammadiyah University of Surabaya; the research sample was 350 FEB students. Data collection uses primary data in the form of a questionnaire, which is filled with research instruments according to the indicators of the variable. Data processing using SEM-PLS tests hypotheses with outer and inner models. The results of the study show that financial literacy, pocket money, and financial behavior have no significant effect on investment decisions, while financial literacy and pocket money have a significant effect on financial behavior.
Ketimpangan Pembangunan Antar Wilayah di Pulau Sumatera, Pendekatan Spasial Ekonomi Muhammad Hidayat
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.v13i1.4860

Abstract

This study aims to examine development inequality between district/municipality and provincial regions to provide a more up-to-date assessment of the development inequality in Sumatera. Then, to explore the process of development inequality at a regional scale to better understand the spatial dynamics of development inequality. The dataset is secondary data from 2010-2020 from several BPS survey results. The analytical tool used to measure inequality is the Theil Index with a two-stage decomposition. Based on the results of the Theil Index, evidence was found of development inequality with a downward trend.
Analisis Tingkat Kriminalitas Di Propinsi Dengan Pendekatan Data Panel Neng Murialti; Muhammad Fikry Hadi
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.v13i1.4874

Abstract

This study aims to find out how the influence of population density, education, poverty, unemployment, wage and migration rates on the level of crime in 6 regencies /cities in Riau Province in 2017-2021. The results of this study show that three variables of population density, unemployment and poverty have no significant effect on the level of criminality while the educational, positive and significant variables affect the level of crime, while the wage level has a negative and significant effect on crime rates and for migration variables enter positive and significant effects on Criminal level in 6 districts/cities in Riau Province in 2017-2021.
Faktor-faktor yang Mempengaruhi Kinerja Organisasi Perangkat Daerah (OPD) Kota Pekanbaru Agustiawan Agustiawan; Faradila Balqis; Adriyanti Agustina Putri
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.v13i1.4884

Abstract

This study aims to examine the influence of oversight, accountability, financial transparency and internal controlsystems on the performance of the Pekanbaru City Regional Apparatus Organization (OPD). Method used for data collection was a questionnaire. The population in this study were employees at 33 OPD in Pekanbaru City. Sampling using purposive sampling method, with a total sample of 145 respondents. This research is a quantitative study with the data obtained processed using IBM Statistics SPSS 25. The results of the study indicate that supervision, accountability, financial transparency and internal control systems partially affect the performance of the Pekanbaru City Regional Organization.
Pengaruh Pelayanan Mobil Kas Keliling Bank Syariah Indonesia Terhadap Kepuasan Nasabah (Studi Pada Mahasiswa Universitas Muhammadiyah Riau Norra Isnasia Rahayu; Misral Misral; Della Hilia Anriva; Putri Eriska Anugra
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.v13i1.4997

Abstract

This study aims to determine the effect of BSI's mobile cash car service on student satisfaction in paying tuition fees. This type of research is quantitative research with a survey approach. The population is University of Muhammadiyah Riau students, the sample is taken 100 respondents, with the Accidental Sampling technique. This study uses primary data obtained from respondents' answers in the form of filling out questionnaires, namely data obtained directly from the object of research. Data analysis techniques include: Simple Linear Regression, and hypothesis testing consisting of a t-test. The results for the t-test showed significant results from the count value of 20.808 greater than the thing 1.984 tables with a significant 0.000 smaller than the significant level value of 0.005 (5%) so that is seen from the regression value of 0.815 the positive effect.
Efisiensi Perusahaan: Apakah Busyness Dewan Komisaris Berkontribusi? zaitul, Zaitul; ilona, Desi; Maharani, Shinta Dea; Ethika , Ethika; Rifa, Dandes
Akuntansi & Ekonomika Vol 13 No 2 (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.v13i2.4294

Abstract

The busyness of the board members has become a hot topic since this can positively and negatively impact corporate governance outcomes, such as company efficiency. However, a limited study investigates the role of supervisory board busyness and company efficiency using Indonesian data. Therefore, this study aims to determine the relationship between supervisory board busyness and company efficiency. In addition, this study also analyzes the effect of the supervisory board experience and size on firm efficiency. Forty-two publicly listed transportation companies are employed as research samples. Secondary data from the annual and financial reports are used, and multivariate regression analysis is applied. This study found that supervisory board experience is positively related to company efficiency (α=5%). Hence, the company's efficiency is achieved if the supervisory board has more experience. Besides, this study also found that company profitability, leverage, and size significantly related to company efficiency.
Minat Mahasiswa Berinvestasi di Pasar Modal Melalui Pengetahuan Investasi, Fasilitas Online Trading, dan Religiusitas Saputra, Anggi; Widiastuty, Erna; Febrianto, Rahmat
Akuntansi & Ekonomika Vol 13 No 2 (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.v13i2.4881

Abstract

This study aims to identify factors that influence individual or group interest in investing in the capital market, especially among Economics and Business students from universities in West Sumatra. Some of the factors that become the focus of research include the level of knowledge about investment, the availability of online trading facilities, and the level of religiosity. The population of this study were Economics and Business faculty students with active status at universities in West Sumatra using certain criteria obtained 73 respondents. The data source in this study is primary data through questionnaires. Hypothesis testing using SPSS. The results of hypothesis testing provide evidence that: (1) investment knowledge is not proven to have a significant influence on investment interest. (2) online trading facilities and religiosity have a positive and significant effect on investment interest.
Investasi Asing Langsung, Perdagangan Internasional, dan Kualitas Lingkungan di Indonesia Hanifah, Azimah; Sutrisno, Bambang; Hindasah, Lela; Riyanti, Riyanti; Herliyana, Dea
Akuntansi & Ekonomika Vol 13 No 2 (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.v13i2.5473

Abstract

This paper investigates the influence of foreign direct investment and international trade on environmental quality in Indonesia from 1990 to 2018. Environmental quality is measured by carbon dioxide emissions. The estimation method employed is autoregressive distributed lag. This study finds that foreign direct investment positively affects carbon dioxide emissions in the short term but has no impact in the long term. International trade positively affects carbon dioxide emissions in the short and long terms. The results recommend policymakers in Indonesia control carbon dioxide emissions from foreign direct investment projects and export and import activities.

Page 24 of 31 | Total Record : 307

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