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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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Pengujian dan Pemilihan Model Neraca Pembayaran Indonesia Dengan Uji Non-Nested Rozani, Alvis; Huda, Nurul; Murialti, Neng
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.v13i2.6139

Abstract

This research has the purpose of analyzing the Indonesian Balance of Payments by tracing international reserves based on Keynesian and Monetary theory. This research uses using ECM data analysis technique to see short run and long-run relation of macroeconomic variables to international reserve changes and a nested test to see the causality inter variables. The result of data analysis using the ECM technique on Keynesian and Monetary models shows a significant ECT value. This value means that according to the Keynesian model, it will take around a quarter for the adjusting process to attain a new equilibrium on the international reserve, while according to the Monetary model, it will take around six quarters or one and a half years. Based on the non-nested test, it is found that the Monetary model is fitter than the Keynesian model in analyzing Indonesian Balance of Payments behavior
Analisis Determinan Keberhasilan Usaha Kecil dan Menengah (UKM) di Kota Pekanbaru Marlina, Evi; Sari, Ayu Indah
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.v13i2.6151

Abstract

This research examines the influence of human resources (HR), digital marketing, business capital, and the use of accounting information on the success of SMEs. The population of this research is all SMEs in the Pekanbaru city area. The Slovin formula was used to determine the number of research samples and obtained 100 samples. Questionnaires were distributed directly to SMEs as research respondents. The analysis method uses multiple regression and the data is processed using the SPSS version 22 application. The research results show that HR, digital marketing, and PIA significantly affect the success of SMEs. In contrast, business capital does not have a significant effect on SMEs in Pekanbaru.
Strategi Penentuan Kebijakan Peningkatan Kualitas Hidup Civitas Akademika Dalam Penerapan Kampus Hijau di Universitas Muhammadiyah Riau Bakaruddin, Bakaruddin; Rahayu, Norra Isnasia; Abunawas, Abunawas
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.v13i2.6169

Abstract

CO2 emissions are a serious problem that has a direct impact on the environment. Therefore, this paper aims to look at the short and longterm effects of the variables economic growth (GDP), number of industries (JI), foreign investment (FDI) and poverty (KM) on CO2 emissions in Indonesia. Questionnaires were given to 100 academic community respondents, consisting of; lecturers, staff and students at Muhammadiyah University of Riau. This research uses Error Correction Model (ECM) method analysis for the period 1995 to 2019. Empirical results show that the GDP, JI and FDI variables have a significant effect on CO2 emissions, while the poverty variable does not have a significant effect on CO2 emissions in both the short and long term. 1995-2019 in Indonesia.
Peran Mediasi Innovation Capability dalam hubungan Knowledge Sharing dan Innovation Performance pada UMKM di Rokan Hilir Anita, Nur
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.v13i2.6235

Abstract

This research aims to test the impact of knowledge sharing on innovation performance mediated, by innovation capability. The study used a survey method with 76 participants of MSMEs in the Rokan Hilir district. Research data is processed using WarpPLS 7.0. Research results show that knowledge sharing has a positive influence on innovation capability and innovation capacity mediates the relationship between knowledge sharing and innovation performance. This research contributes to providing empirical evidence as well as new insights into the importance of knowledge-sharing behavior coupled with the ability to innovate in improving MSME’s performance. A good performance of MSMEs will help UMKM to survive in the long term and have competitiveness so that MSME’s goal of “Naik Kelas” is achieved.
Implikasi Sustainable Development Goals di Indonesia: Perspektif Riset Akuntansi dan Ekonomi Dosinta, Nina Febriana; Kurniasih, Erni Panca; Kartika, Metasari
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.v14i1.6248

Abstract

Sustainable development is essential for the continuity of companies and economic activities. This research investigates the implications of Sustainable Development Goals (SDGs) in Indonesia by reviewing previous research and filling gaps using accounting and economic perspectives. This research adopted a systematic literature review and content analysis approach using 13 articles from published articles indexed by the Science and Technology Index (SINTA) 2 and 3. Research findings, namely the variable presence of a Corporate Social Responsibility Officer or Sustainability Officer, appear to be a predictor of SDGs disclosure in corporate reporting. The following research finding is that educational accountants as educational curriculum creators can align with SDGs. Another research finding, Zakat plays a role in achieving SDGs, namely poverty, hunger, health, and education.
Penerapan Kearifan Lokal Minangkabau Dalam Mewujudkan Tata Kelola Usaha Yang Baik Putra, Ferdy; Falikhatun, Falikhatun
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.v14i1.6321

Abstract

Masyarakat Minangkabau terkenal mahir berdagang dan membangun bisnis di perantauan, sehingga banyak kisah kesuksesan orang minang dalam membangun usahanya. Penelitian ini bertujuan untuk menginterpretasikan kearifan lokal Minangkabau dalam mewujudkan tata kelola usaha yang baik. Penelitian ini menggunakan metode studi kasus dan penelusuran mendalam melalui wawancara dan chanel Youtube yang berhubungan dengan kearifan lokal Minangkabau dan tata kelola usahanya. Hasil penelitian ini adalah kearifan lokal Minangkabau dapat digunakan dalam praktik kehidupan bermasyarakat dan pengelolaan usaha karena bersumber dari ajaran agama Islam yang menjadi pedoman hidup masyarakat Minang. Kearifan lokal dan ajaran agama Islam juga dapat diaplikasikan dengan asas good corporate governance (GCG) untuk menjaga hubungan saling menguntungkan antara pedagang (entitas) dan stakeholder.
Apakah Pengelolaan Keuangan Desa Sudah Akuntable? Putri, Annie Mustika; Sari, Dian Puji Puspita
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.v14i1.6329

Abstract

The internal control system will be employed as a mediating variable in this study to examine and measure the impact of technological knowledge and equipment competency on the accountability of village finances. In this study, quantitative methodologies are applied. The research sample was village officials in the Kampar Kiri sub-district, totaling 147 respondents consisting of the village's monetary affairs department, the administrative department, the head of planning, and village secretary, the Head of Government, the Head of Welfare and Services, and BPD (Village Consultative Body). To test the hypothesis, SEM-PLS analysis with SmartPLS 4.0 software was utilized in this study. Based on the data analyzed, it is concluded that the internal control framework acts as a mediating factor between the responsibility of village financial management and the usefulness of the apparatuses and information technology use.
Analisis Potensi Pengembangan Kawasan Desa Wisata Di Pulau Galang Lawita, Nadia Fathurrahmi; Ulfah, Mutia; Sabrina, Nova; Putri, Ancala Laras; Oktarici, Eddo Nanda; Latifa, Nurul; Nasution, Lala Zakiya; Maharani, Fazila; Ningsih, Fifi Suria; Dillah, Shalsha
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.v14i1.6411

Abstract

This research aims to identify the tourism potential of Galang Island. The assumption underlying this research is that the development of a Tourism Village area can increase the overall tourism attractiveness of Galang Island and provide economic and social benefits for the local community. This research uses a case study approach because it is in accordance with the nature of research that centers on observing specific phenomena and contexts so that researchers can collect data thoroughly through observation, interviews, and document analysis related to the development of the Tourism Village area on the island. This research found that Galang Island has significant tourism potential with community support, but the challenges of infrastructure and economic empowerment still need to be overcome and require further research for tourism diversification and collaboration with the private sector.
Faktor-Faktor Internal terhadap Pencegahan Fraud di BUMDES dengan Variabel Moral Sensitivity sebagai Moderasi Nugroho, Aditya; Fahmi, Muhammad; Astarani, Juanda
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.v14i1.6769

Abstract

This research aims to analyze the influence of HR competency, whistleblowing, compliance with financial reporting, and internal control systems on fraud prevention in village-owned enterprises (BUMDES) management in Sungai Raya District, with moral sensitivity as the moderating variable. The research method used primary data and secondary data obtained through questionnaires. A sample of 85 respondents was selected using simple random sampling. The research results show that HR competency has a significant influence on fraud prevention, while whistleblowing does not have positive influence. Financial reporting compliance has a strong and significant connection with fraud prevention, while the internal control system does not have a significant connection. Apart from that, moral sensitivity is unable to moderate the influence of HR competency, whistleblowing, compliance with financial reporting, and internal control systems on fraud prevention by village-owned enterprises (BUMDES) managers.
Penghindaran Penghindaran Pajak, Leverage dan Nilai Perusahaan: Dimoderasi oleh Transparansi Pratami, Yolanda; Munashiroh, Hidayatul
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.v14i1.6851

Abstract

The objective of this research is to acquire empirical evidence regarding the impact of transparency on the relationship between tax avoidance and leverage in relation to a firm's value. Firm value is pivotal as it mirrors a company's performance, thereby influencing investors' perceptions. This study adopts a quantitative approach, utilizing EViews as an analytical tool to test a hypothetical model. The research specifically examines manufacturing firms listed on the Indonesia Stock Exchange during the period from 2020 to 2022. A purposive sampling technique was employed, yielding a sample size of 93 companies out of a population of 243. The empirical findings of this study indicate that tax avoidance practices can influence a company's value, whereas leverage does not. Additionally, transparency does not enhance the relationship between tax avoidance and leverage concerning firm value.

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