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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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Determinan Minat Berkarir Mahasiswa di Perbankan Syariah Dama Mustika; Arini, Arini; Dariati, Anis Mahmudah
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.v14i2.7920

Abstract

This research aims to analyze the factors influencing students' career interests in Islamic banking. With the increasing awareness of Sharia-based financial services and the growth of the Sharia banking industry, it is important to understand the determinants in the career decisions of the younger generation. The research method used was a quantitative survey with 63 respondents distributed among students. The research shows that interest in a career in Islamic banking is greatly influenced by knowledge of Islamic banking, the level of religiosity, job market considerations, and financial rewards. This research suggests the need for improved education regarding Islamic banking and transparency related to careers to attract more interest. These results assist educational institutions and the Islamic banking industry in developing more efficient methods to attract young talent.
Pengaruh Book Tax Differences, Tingkat Utang, dan Arus Kas Operasi Terhadap Persistensi Laba Ramadhani, Mega Mulia; Febriani, Eka; Rahayu, Norra Isnasia
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.v14i2.8178

Abstract

The research is to examine how Book-Tax Differences, Debt Levels, and Operating Cash Flows affect Earnings Persistence. Earnings persistence is an important topic to study because it can provide predictions about the future condition of a corporation, which is beneficial for management and stakeholders. The purposive sampling method is used to collect data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2019 to 2023, which is then analyzed using multiple linear regression on the IBM SPSS software. The results of this study show that book-tax differences do not affect earnings persistence, debt levels have a significant negative impact, and operating cash flows have a significant positive impact on earnings persistence. These findings can have implications for management and stakeholders in making accurate decisions, such as investment decisions, credit evaluations from creditors, and loan applications from management.
Transformasi Struktur Ekonomi Non-Migas di Provinsi Riau Tahun 2010-2022 Nauli, Marissa; Muhammad Hidayat; Neng Murialti
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.v14i2.8330

Abstract

Economic development is not necessarily focused on the city center or region, but local governments can see the potential for progress and prosperity of economic development both in the regional capital and in the city center. This study aims to determine the transformation of the economic structure of Riau Province in 2010-22 by using data released by the Central Statistics Agency, namely the Gross Regional Domestic Product ADHK. By using the Location Quotient (LQ) analysis method, Shift Share Analysis, and Klassen Typology. The results of the three methods are that according to the LQ analysis, the base sector owned is the Agriculture, Forestry, and Fisheries sector; Mining and Quarrying; and Processing Industry. In terms of Shift Share, Riau Province received a surplus value with a total of 262,423.84 billion Rupiah. For the analysis of the Klassen Typology, the superior sectors are the Agriculture, Forestry, and Fisheries sectors; and manufacture.
Pengaruh Intellektual Capital, Struktur Modal dan Ukuran Perusahaan terhadap Nilai Perusahaan Halimahtussakdiah; Aprila, Rahmi Welsifa
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.v14i2.7082

Abstract

This study aims to examine the effect of intellectual capital, capital structure, and company size on firm value. The research population consists of 63 mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. Using a purposive sampling technique, 32 companies were selected as the research sample. Data analysis was conducted using multiple linear regression with the assistance of SPSS 25 software. The results indicate that intellectual capital has no significant effect, while capital structure and company size significantly influence firm value. These findings emphasize the importance of capital structure management and company expansion strategies in enhancing firm value, while the role of intellectual capital in the mining industrystill needs to be optimized to generate a more significant impact.
Pengaruh Net Ekspor, Kurs, Foreign Direct Invesment dan Wisatawan Asing terhadap Cadangan Devisa di Indonesia Karimi, Arief Farhan; Maryanti, Maryanti; Karimi, Kasman
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.v14i2.7389

Abstract

This research aims to analyze the influence of Net Exports, Exchange Rates, Foreign Direct Investment (FDI), and the number of foreign tourists on Foreign Exchange Reserves in Indonesia. The data used in this study is secondary data sourced from the World Bank website and the Central Statistics Agency. The data analysis method used is Multiple Linear Regression (time series) in Indonesia over 30 years from 1994 to 2023. Based on the analysis results, it is known that exchange rates and FDI have a significant and positive influence on foreign exchange reserves, while net exports and the number of foreign tourists have an insignificant and positive influence on foreign exchange reserves in Indonesia.
The Pengaruh tingkat kepercayaan terhadap kualitas layanan QRIS di Pekanbaru Sandri, Siti Hanifa; Ardi, Hendri Ali; Syafitri , Roza
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.v14i2.7681

Abstract

This study aims to analyze the trust of the people of Pekanbaru towards the interest in using QRIS as a payment method. This study uses a quantitative descriptive method to test the influence of trust on the interest in using QRIS. The results show that trust has a positive and significant influence on the interest in using QRIS. People with high levels of trust are more likely to have a higher interest in using QRIS as a payment method. Additionally, this study found that the security and convenience of using QRIS have a positive influence on interest in using it. In a specific context, this study shows that the people of Pekanbaru have high levels of trust in the security and convenience of using QRIS. This means that the people in the city are more confident in using digital payment technologies like QRIS.
Analisis TPAK Perempuan di Wilayah Riau Pesisir Murialti, Neng; Hadi, M. Fikry; Algusri, Jeki; Bakaruddin, Bakaruddin
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.v14i2.8059

Abstract

This research analyzes the factors that influence women's TPAK in the Riau Coastal region. The data analysis technique used in this research is panel data regression. Panel data combines cross section data covering six city districts in the Riau Coastal region with the 2018-2022 time series. The research results show that the model chosen to answer the objectives of this research is the Common Effect Model. The partial test results of women's productive age, wage level, unemployment rate, and women taking care of the household have a significant effect on women's TPAK in districts and cities in the Riau Coastal region, while the variable level of women's education is negative and not as important as women's TPAK in districts/cities. is in the Riau Coastal region. Meanwhile, by using a simultaneous test, all the variables in this study have a significant effect on Women's TPAK in the Riau Coastal Region.
Optimalisasi Pengelolaan Keuangan UMKM: Faktor Sistem Informasi Akuntansi, Literasi Keuangan, dan Persepsi Risiko Saidi, Julita; Luthfi Iznillah, Muhammad; Natariasari, Riska
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.v14i2.8196

Abstract

This study investigates the impact of financial literacy and risk perception on MSMEs' financial management behavior, focusing on the mediating role of Accounting Information System (AIS) characteristics. The research was conducted on business actors in the Car and Motorcycle Repair and Maintenance sector and the Accommodation and Food and Beverage Services sector in Pekanbaru City, Indonesia, with a population of 2,046. A sample of 323 was determined using the Krejcie and Morgan formula with a Proportionate Stratified Random Sampling technique. Primary data were collected through questionnaires and analyzed using SEM-PLS with WarpPLS version 8.0. The results indicate that financial literacy and risk perception have a significant positive impact on financial management behavior, with AIS characteristics effectively mediating these relationships. These findings highlight the importance of improving financial literacy, enhancing risk perception, and optimizing AIS implementation to support sustainable financial management for MSMEs.
Kesediaan UKM Untuk Mendapatkan Sertifikat Halal di Kota Pekanbaru Rahmayanti, Sri; Rosyetti, Rosyetti; Misral, Misral; Perdana, Riky
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.v14i2.8270

Abstract

Law Number 33 of 2014 and Government Regulation Number 39 of 2021, products, basic ingredients, food and beverage additives; and as well as services and slaughtered animals are halal certified until 17 October 2024, after which sanctions apply. Respondents 50 respondents, the results that awareness about halal, knowledge about halal, and the difficulty of obtaining certification do not affect the willingness of halal certification. The difficulty in taking care of certification is not a barrier in applying for certification. However, internal and external encouragement, such as the desire for product standardisation, government regulations and consumer response to halal products that encourage willingness to halal certification. The results of encouragement and real help motivate business actors to take care of halal certification for their products.
Dewan Direksi, Komisaris Independen, Komite Audit dan Real Earnings Management Abdurrahman, Rezi; Silalahi, Sem Paulus; Hanif, Rheny Afriana
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.v14i2.8713

Abstract

This secondary research data is obtained from the IDX website and OSIRIS data set. The research model will be analyzed using the Ordinary Least Square (OLS) method. The results showed that DD financial expertise has a positive effect on REM, while the interaction of financial knowledge from KI and KA members weakens this positive effect. The purpose of this study is to examine the effect of Board of Directors (DD) expertise on real earnings management (REM). Then, this study also analyzes the effect of the expertise of the Independent Commissioner (KI) & Audit Committee (KA) on the relationship between board expertise and real earnings management. This study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) with observation years from 2014 - 2023.

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