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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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Aspek Kinerja Keuangan Daerah yang Berdampak Pada Pembangunan Manusia di Daerah Pemekaran Siregar, Helly Aroza
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.v13i2.5530

Abstract

Is it true that the implementation of fiscal decentralization through the expansion of regions can have a significant impact on development and improve the welfare of people in the regions? This study aims to analyze the influence of the government's financial performance after the division in influencing the Human Development Index as an indicator of successful development and community welfare in the regions. The research method was conducted by using multiple linear regression analysis that processed financial ratio data from the APBD Report of Kepulauan Meranti Regency from 2010 to 2022. The results showed that financial performance as measured by PAD Effectiveness, Capital Expenditure Ratio, PAD Growth, and Financial Independence has a significant effect on the Index of Human Development, while the Efficiency of Regional Expenditure has no effect.
Pengaruh Penerapan Asean Corporate Governance Scorecard Terhadap Profitabilitas Perusahaan Terbuka Indonesia Tahun 2021 Putra, Bryan Yuwanda Lenggana; Adam, Helmy
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.v13i2.5632

Abstract

This research aims to determine empirical evidence of the effect of implementing ACGS on company profitability. The independent variables used are the Rights of Shareholders, Equitable Treatment of Shareholders, Role of Shareholders, Disclosure and Transparency, and Responsibilities of the Board. ACGS measurements are based on a measurement method used using a purposive sampling method with a sample of public companies that implement ACGS in Indonesia and then measured by the criteria regulated by the ACMF. Data comes from ACGS reports and annual reports. The results of this research state that the rights of shareholders have a positive effect because the company can protect the rights of shareholders in participating effectively in general meetings of shareholders. Furthermore, the equitable treatment of shareholders, the role of shareholders, disclosure and transparency, and responsiveness of the board do not have a significant effect on the company.
Investigasi Pencatatan dan Pelaporan Keuangan UMKM: Apakah Disusun Berdasarkan Standar Akuntansi? Syamsul, Syamsul
Akuntansi & Ekonomika Vol 14 No 1 (2024): 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.v14i1.5765

Abstract

This study explores the system, objectives, and compatibility of MSME financial recording and reporting with accounting standards, as well as the obstacles faced by MSMEs in implementing them. This research was conducted in Palu City. The research data was obtained through interviews with MSME actors. Data were analyzed using qualitative descriptive data analysis techniques. The results of the analysis show that MSMEs have not yet implemented a complete financial recording and reporting system. This research also shows that the purpose of MSMEs in recording and reporting business finances is to find out merchandise inventory, business income, business turnover, business capital, business profit/loss, and business performance. In addition, MSME financial recording and reporting is not in accordance with accounting standards. Then, the main obstacle faced, so that they do not record and report MSME finances, is due to a lack of knowledge about financial recording and reporting.
Pengaruh Persepsi Kemudahan Penggunaan dan Manfaat Terhadap Minat Penggunaan E-Wallet Pada Mahasiswa Universitas Muhammadiyah Riau Algusri, Jeki; Magdalena, Maria; Misral, Misral; Karimi, Kasman; Diva Darmawani, Rengganis
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.v13i2.5915

Abstract

This quantitative study was conducted to understand the impact of the ease of use of E-Wallets and their benefits on the university students at Muhammadiyah Riau. The research population consists of active faculty members at Universitas Muhammadiyah Riau. Data were collected using SPSS version 22, which understands and uses electronic currency cards. This study uses a simple, acak sampling technique by sending questionnaires to potential respondents. In this research, the technique of data analysis used is called regression linear berganda analysis. This study indicates that people's perceptions about the ease of use and benefits of the product have a positive and significant impact on their desire to use it. Electronic Wallet.
Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan dengan Corporate Governance Sebagai Variabel Intervening Pada Perusahaan Perbankan Dariati, Anis Mahmudah; Heriyani, Heriyani; Mustika, Dama
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.v13i2.5927

Abstract

This research covers 36 banking companies listed on the Indonesia Stock Exchange during the 2021-2022 period and focuses on the influence of intellectual capital on corporate performance. The criteria established the sampling method, which resulted show several important findings, which resulted from data analysis carried out using the SEM-PLS method. First, research shows that intellectual capital has a positive influence on corporate governance. Second, there was no significant influence of intellectual capital (VAIC) on corporate governance. Third, there was a positive influence of corporate governance on corporate performance. And fourth, there was no significant influence of intellectual capital on corporate performance through corporate governance.
Pengaruh Profitabilitas, Solvabilitas, Likuiditas, Ukuran Perusahaan Dan Opini Audit Terhadap Audit Delay Rusminah, Rusminah; Nursanty, Ida Ayu; Amrul, Rusli; Prathama, Baiq Desthania; Kartini, Endang; Octavia, Yusi Faizatul
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.v13i2.5950

Abstract

This research aims to investigate the influence of profitability, solvency, liquidity, company size, and audit opinion on audit delay in Property and Real Estate companies. The study employs a quantitative approach with purposive sampling, involving 23 companies in the sample. Data analysis is conducted through multiple linear regression. The results indicate that profitability does not have a significant effect on audit delay. However, debt payment and company size significantly influence audit delay. While liquidity, though not significant, does affect audit delay. Auditor opinion also significantly influences audit delay. These findings provide valuable insights for stakeholders such as company management, auditors, and regulators in understanding the factors influencing audit delay in the Property and Real Estate sector.
Determinan Kualitas Laporan Keuangan Pemerintah Daerah dengan Sistem Pengendalian Internal sebagai Variabel Moderasi Yaya, Rizal; Ramadhani, Nadia
Akuntansi & Ekonomika Vol 14 No 1 (2024): 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.v14i1.6064

Abstract

The aim of this research is to see how the quality of local government financial reports, with the internal control system as a moderating variable, is influenced by the use of technology, good governance, and human resource competence. This research is motivated by the increasing cases of corruption, bribery, low integrity and fraud in the administration of regional government. This quantitative research uses primary data and purposive sampling method involving 98 employees of the finance subsection of Regional Apparatus Organizations. The smartPLS v3.0 application allows analysis to test this research hypothesis. The research results show that good governance and human resource competence improve the quality of financial reports. Likewise, the internal control system strengthens the influence of information technology on the quality of financial reports. However, the use of information technology does not affect the quality of financial reports.
Pengaruh Sistem Informasi Akuntansi Terhadap kinerja Pegawai Puskesmas di Lingkungan Pemerintah Kota Pekanbaru dengan Budaya Organisasi sebagai Variabel Moderasi Ricardo, Ricardo; Trisna, Wen Via
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.v13i2.6077

Abstract

Employee performance and achievement of the goals of an organization are greatly influenced by the success of employees in carrying out their duties. The research method used is a quantitative approach, which is based on the philosophy of positivism used on certain populations or samples. This research uses two types of regression, namely multiple regression analysis and moderated regression analysis. The test results of tests carried out by the Accounting Information System it does not have a significant effect on Employee Performance. This means that the Accounting Information System variable has no significant effect on employee performance. It can be concluded that the interaction of the Accounting Information System variables and organizational culture has no significant effect on employee performance.
Analisis Fundamental, Dividen, dan Overconfidence: Sebuah Pengambilan Keputusan Investasi Saham Subaida, Ida
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.v13i2.6129

Abstract

The COVID-19 pandemic that has occurred since December 2019 resulted the decline in stock prices, including the IDX. Fundamental Analysis (FA) describes the condition of a company in terms of profits generated by the company. Dividends (DVD) are profit sharing given to shareholders based on the number of shares owned. Overconfidence (OCF) can lead to individual behavioral tendencies to believe more in the knowledge they have. this research aims to analyze the effect of FA, DCD, and OCF on Investment Decisions Making (IDM). The results show that DVD and OVC affect IDM, but FA has no effect on IDM.
Pengaruh Kepercayaan Konsumen Terhadap Keputusan Pembelian Online Pada Marketplace Tiktok Shop di Kalangan Mahasiswa Universitas Muhammadiyah Riau Rahmayanti, Sri; Hadi, M. Fikry; Radianti, Nabilla
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.v13i2.6138

Abstract

This study uses quantitative methods to determine whether consumer confidence on their decision to make online purchases in the Tiktok Shop market among students of Universitas Muhammadiyah Riau. This study used a sample of 100 students who are Tiktok shop customers. This study found that the Consumer Trust variable (X) has a tcount value greater than the ttable, namely 14.569 greater than 1.984, and a significant level of 0.000 greater than 0.05. The hypothesis results show that H0 is rejected and H1 is accepted, which indicates that there is a positive and significant influence between increasing Consumer Trust (X) on Online Purchasing Decisions (Y).

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