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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 303 Documents
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Faktor-Faktor yang Mempengaruhi Tax Avoidance pada Perusahaan Pertambangan BEI 2020-2022 Dwimartha, Annisa Rizky; Aripratiwi, Ratna Anggraini; Junjunan, Mochammad Ilyas
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.v14i1.6876

Abstract

This research aims to determine the factors that influence tax avoidance, as a result of the many tax avoidance practices. Factors that influence tax avoidance are debt equity ratio, return on asset, and return on equity. This research uses quantitative research methods, with the population being mining companies listed on the BEI in 2020-2022. The total sample was 28 companies using the purposive sampling method. The data analysis technique used is multiple linear regression with the E-views version 12 program. The results of the research show that only the debt equity ratio variable has an effect on tax avoidance, while return on asset and return on capital used have no effect on tax avoidance in mining companies listed on the IDX for the 2020-2022 period.
Peran Mediasi Tax Knowledge dalam Hubungan Tax Education dan Tax Compliance Febriani, Eka; Putri, Amanda; Kusumah, Angga
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.v14i1.6966

Abstract

This research examines tax education which influences tax knowledge with the mediation of tax knowledge. Data from a survey of 130 individual taxpayers in Samarinda who had taken taxation courses through formal tertiary level education were analyzed using smartPLS, which produces findings that tax education and tax knowledge have a significant and positive effect on tax compliance, tax education has a significant and positive effect on tax knowledge, and tax education has a significant and positive effect on tax compliance through tax knowledge which is partial mediation. This research results in empirical evidence regarding the importance of tax education in increasing tax compliance. High tax compliance will help the government in terms of funding to carry out work programs that can ultimately improve people’s lives.
Pengembangan Sumber Daya Manusia melalui Program Pelatihan Berkelanjutan Rahmayanti, Sri; Misral, Misral
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.v14i1.7030

Abstract

Organisations need development and training to enable employees to perform as expected by the organisation. Development and Training is not only needed for new employees but for all employees. Training improves skills in the short term, while development improves employees' abilities to prepare them for greater tasks in the future. Development and Training aims for equity in the development of human resource quality through various processes, methods of education planning, training and employee management to achieve satisfactory results. Because the quality of human resources is the asset of every organisation, in accordance with the expectations of the organisation.
Pengaruh Pengetahuan dan Sikap Terhadap Minat Mahasiswa Menggunakan Quick Response Code Indonesian Standart (QRIS) Pembayaran Digital Algusri, Jeki; Magdalena, Maria; Hadi, M.Fikry
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.v14i1.7032

Abstract

The growth of the digital economy and the acceleration of financial inclusion in a nation will be aided by advancements in technology and information technology. Payment of non-cash transactions is one form of implementation. QRIS Indonesia can be used not only by traders with big businesses; students can also use it as a digital payment method. This is the basis of this research to find out students' interest in the application of QRIS as a digital wallet payment technology. Knowledge and attitudes that affect students' interest in using digital payment QRIS are determined in this study. In this research, it can be seen that the use of QRIS has a great influence on knowledge, attitudes and interest in digital payments.
Pengaruh Dewan Direksi, Komite Audit, dan Kepemilikan Asing Terhadap Kinerja Keuangan Afifah, Ulfa; Gustriani, Bunga Yefita; Surya, Raja Adri Satriawan; Zarefar, Atika; Zarefar, Arumega; Khoiriyah, Mayla; Ramaiyanti, Sinta
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.v14i1.7168

Abstract

This study aims to determine the effect of the board of directors, audit committee and foreign ownership on financial performance in consumer cyclicals sector companies listed on the IDX in 2014-2022. The sampling technique used purposive sampling and obtained 37 companies. This study uses quantitative data and the research method uses regression analysis using the STATA application. The results of this study indicate that the board of directors and audit committee have a positive effect on financial performance, but foreign ownership with a level of 21% has a negative effect on financial performance. The results of this study are practically useful for knowing the more in-depth functions of the independent board of directors, independent audit committee, and foreign ownership and utilizing these variables to improve the company's financial performance.
Analisis Determinan Tingkat Kemiskinan di Pulau Madura Tahun 2015- 2023 Istiyani, Nanik; Latifah, Khusnul; Yuliati, Lilis
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.v14i1.7216

Abstract

This research aims to analyze the direct and indirect influence of the Human Development Index, Open Unemployment Rate, and Regency Minimum Wage on Poverty Levels on Madura Island. The data used in this research is a type of secondary data sourced from the Central Statistics Agency. The analytical method used is Multiple Linear Regression with panel data on the island of Madura for 9 years from 2015 to 2023. Based on the results of the analysis it is known that the Human Development Index has a negative and insignificant effect on the level of poverty, the Open Unemployment Rate has a positive and significant effect on the level of poverty, and the Regency Minimum Wage have a negative and insignificant effect on the poverty level.
Pengaruh Keberlanjutan dan Tata Kelola Perusahaan terhadap Kinerja Perusahaan dengan Reputasi Perusahaan sebagai Pemoderasi Mayla Khoiriyah; Ramaiyanti, Sinta; Humairoh, Fitri; Afifah, Ulfa
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.v14i1.7500

Abstract

This study aims to analyze the influence of sustainability disclosure and corporate governance on company performance by using thecompany's reputation as a moderator. The sample of this study consisted of primary and secondary sector companies listed on the Indonesia Stock Exchange, from 2014 to 2020. This study analyzes the correlation between sustainability and corporate governanceon corporate performance comprehensively through the development of corporate governance measurement instruments and uses amulti-tiered system of measurement in the disclosure of corporate sustainability This study uses Ordinary Least Square (2SLS) toanalyze data using STATA 16. The results of the study show that sustainability disclosure has a significant negative effect on the Company's performance, governance has a significant positive effect on sustainability disclosure and the Company's reputationmoderates the disclosure of sustainability and the Company's performance.
Manajemen Biaya Produksi dan Strategi Penetapan Harga pada Industri Batik dalam Pengembangan Desa Kreatif Alwie, Alvi Furwanti; Azlina, Nur; Taufik, Taufeni; Luthfi iznillah, Muhammad; Eka Maulana, Gilang; Riovi Ramadhan, Gian
Akuntansi & Ekonomika Vol 14 No 2 (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.v14i2.7726

Abstract

This study analyzes production cost management and pricing strategies in the batik industry at BUMDesa Langgam Sako, Desa Teluk Latak, Bengkalis Regency. Utilizing a descriptive qualitative approach, the research aims to identify key production cost components and develop pricing strategies that align with market characteristics. Data were collected through semi-structured interviews, Focus Group Discussions (FGDs), and secondary data analysis. The findings indicate that efficient cost management is crucial for setting competitive prices and supporting creative village development. The proposed model enables BUMDesa Langgam Sako to strengthen its market position, expand distribution reach, and contribute to sustainable village economic growth. This research provides practical guidance for entrepreneurs and policymakers in managing creative industries in rural areas.
Menyingkap Hubungan Kompleks: Peran Strategis Lingkungan dan Sosial Terhadap Nilai Perusahaan Rahman, Firdaus Abdul; Saputra, Dian; Yovan Allif Ananda
Jurnal Akuntansi dan Ekonomika Vol 14 No 2 (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.v14i2.7783

Abstract

This study examines the relationship between Green Accounting, Carbon Emissions, Eco-efficiency, Gender Diversity, and firm value in the raw materials sector. Using a sample of 50 companies listed on the Indonesia Stock Exchange, data was collected from financial statements, annual reports, and sustainability reports. Analyses conducted using SMARTPLS 3 showed a significant relationship between Carbon Emissions, Environmental Efficiency, Gender Diversity, and firm value. However, the cross-sectional design of this study limits its ability to observe long-term trends. Future longitudinal studies may provide a more in-depth understanding of these dynamics. The findings highlight how companies in the raw materials sector can increase firm value by adopting sustainable practices, such as reducing Carbon Emissions, improving environmental efficiency, and promoting Gender Diversity.
Pengaruh Profitabilitas, Dewan Komisaris Independen, Foreign Ownership, dan Green Accounting Terhadap Pengungkapan Sustainability Reporting Halfi Nurhakiki; Ria Nelly Sari; Supriono
Jurnal Akuntansi dan Ekonomika Vol 14 No 2 (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.v14i2.7908

Abstract

This research aims to examine the influence of profitability, independent board of commissioners, foreign ownership, and green accounting on sustainability reporting disclosures in LQ45 companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Using quantitative methods with secondary. The population in this research is all LQ45 companies on the Indonesia Stock Exchange in 2018-2022, totaling 71 companies. The sample determination utilized the purposive sampling method, resulting in 37 company samples determined based on predetermined parameters over a period of 5 years so that a total of 185 data were obtained. The data analysis method used in this research is WarpPLS 8.0. The research results show that profitability, independent board of commissioners, and green accounting have an influence on sustainability reporting disclosure. Meanwhile, foreign ownership has no influence on sustainability reporting disclosures.

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