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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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Pengaruh Profitabilitas, Likuiditas, Kepemilikan Manajerial, dan Kebijakan Dividen Pada Nilai Perusahaan Syahla , Elytha; Mochtar, Raja Ade Fitrasari
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

Abstract

The research examines and analyzes the impact of profitability, liquidity, managerial ownership, and dividend policy on firm value in companies operating in the infrastructure, transportation, and logistics sectors listed on IDX from 2020 to 2022. The study population includes 169 companies. The data sampling used a purposive sampling technique, resulting in 20 companies, with multiple linear regression as the data analysis tool. Profitability and liquidity individually have a positive effect on firm value. Managerial ownership and dividend policy do not affect firm value. Overall, profitability, liquidity, managerial ownership, and dividend policy collectively influence firm value.
Prinsip Transparansi Pengelolaan Keuangan Desa: Mengungkap Implementasinya di Desa Pombewe Syamsul, Syamsul; Nurhadi, Nurhadi; Nurlailah, Nurlailah
Akuntansi & Ekonomika Vol 15 No 1 (2025): 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.v15i1.7835

Abstract

This research aims to investigate the application of the principle of transparency in village financial management. This type of research is descriptive qualitative. This research was conducted in Pombewe Village, Sigi Regency. Data was obtained through interviews with the Village Government, Village Facilitators, and the Village Consultative Body (BPD). This research found that the application of the principle of transparency at the planning stage was realized in the form of village APB deliberations and information boards. At the implementation stage, transparency is realized in the form of deliberations and the installation of activity information boards. Then, transparency at the reporting and accountability stage is reflected in the form of deliberation and submission of village financial accountability report files to the authorities. In short, the Pombewe Village Government has begun to apply the principle of transparency at every stage of village financial management.
Entrepreneurship for Sustainability: Dampak Education Sustainability dan Awareness of Green Accounting Julita, Julita; Desmiyawati, Desmiyawati; Natariasari, Riska; Luthfi Iznillah, Muhammad; Nabila, Kania; Izzara, Aidura
Akuntansi & Ekonomika Vol 15 No 1 (2025): 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.v15i1.8233

Abstract

This study investigates the influence of Education Sustainability on Entrepreneurship for Sustainability, moderated by Awareness of Green Accounting, among university students. The topic is critical as higher education plays a pivotal role in shaping sustainable entrepreneurial practices aligned with the Sustainable Development Goals (SDGs). Conducted at Universitas Riau, Indonesia, the research adopts a causal design with data collected via a digital questionnaire distributed to students enrolled in entrepreneurship courses. A sample of 753 respondents was selected through convenience sampling. The data were analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM), ensuring robust testing of complex models. Results reveal that Education Sustainability significantly impacts Entrepreneurship for Sustainability, with Awareness of Green Accounting functioning as both a direct predictor and a quasi-moderator. These findings emphasize the dual importance of sustainability education and green accounting awareness in fostering sustainable entrepreneurship.
Pengaruh Inventory Intensity, Capital Intensity, Concentrated Ownership, dan Institutional Ownership terhadap Tax Avoidance pada Perusahaan Manufaktur BEI 2021-2023 Adrian Maulana, Moch; Anggraini Aripratiwi, Ratna; Shofiatul Jannah, Binti; Aristantia, Selvia Eka
Akuntansi & Ekonomika Vol 15 No 1 (2025): 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.v15i1.8297

Abstract

This study aims to analyze the effect of inventory intensity, capital intensity, concentrated ownership, and institutional ownership on tax avoidance. The reason is due to the phenomenon of a very significant decrease in tax revenue from the manufacturing sector in the past year. Quantitative type, the population studied was IDX manufacturing companies in 2021-2023. The sample was determined through purposive sampling and amounted to 258 samples. Using multiple linear regression with the SPSS 25 application. The research resulted in a positive effect of inventory intensity, capital intensity, and concentrated ownership on tax avoidance. While institutional ownership does not affect tax avoidance. The results of this study can be utilized by companies and governments in addressing tax avoidance in their respective perspectives.
Analisis Risiko dan Kepatuhan dalam Keputusan Kantor Akuntan Publik untuk Menerima Klien Berisiko Tinggi Ratnadewati, Nabilla Carissa; Izzalqurny, Tomy Rizky
Akuntansi & Ekonomika Vol 15 No 1 (2025): 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.v15i1.8428

Abstract

The decision of the Public Accounting Firm (KAP) to accept high-risk clients presents strategic challenges that have the potential to affect audit quality and professional reputation. This study aims to analyze the risk and compliance factors that influence KAP's decision to accept high-risk clients. The method used is a qualitative study with an in-depth interview approach to auditors at one of the leading KAPs in Jakarta. The results showed that the main risks include potential violations of auditor independence, non-compliance with legal standards, and challenges in implementing a risk-based audit approach. To mitigate these risks, intensive procedures such as the use of analytic technology and consultation with external experts are implemented. The findings emphasize the need for integrated risk management and tiered internal controls to ensure audit quality and safeguard KAP's reputation.
Persepsi Pengguna terhadap Perangkat Lunak Akuntansi Usaha Kecil Berbasis Cloud Mayasari, Mega; Supardianto, Supardianto; Irawati, Rusda; Lawita, Nadia Fathurrahmi
Akuntansi & Ekonomika Vol 15 No 1 (2025): 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.v15i1.8505

Abstract

This article discusses the development and evaluation of BANTU UMKM, a cloud-based financial recording application designed to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in preparing simple financial reports efficiently and accurately. Following an initial trial with the TDA MSME community, the study expanded its testing to 20 MSMEs under the guidance of PLUT KUKM in Batam City. User satisfaction was assessed using the End User Computing Satisfaction (EUCS) framework, which encompasses five dimensions: content, accuracy, format, ease of use, and timeliness. The findings indicate a high level of user satisfaction, particularly in terms of information clarity, system accuracy, relevant output, and timely access to information. A key innovation of this application lies in the automated accounting logic embedded behind the user interface.
Anomali PBV dan Peran Profitabilitas dalam Menentukan Harga Saham LQ45: Studi 2021–2023 Prasetiyo, Tegar; Bakaruddin, Bakaruddin; Hastuti, Dwi
Akuntansi & Ekonomika Vol 15 No 1 (2025): 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.v15i1.8522

Abstract

This study aims to examine how Price to Book Value (PBV), profit level, and dividend policy affect the stock prices of companies listed in the LQ45 index on the Indonesia Stock Exchange during the period 2021 to 2023. This study uses quantitative methods with secondary data obtained through financial reports from 22 companies that are consistently included in the LQ45 index during the period studied. The results show that PBV has a significant negative impact on stock prices, while profitability has a significant positive impact. Dividend policy, on the other hand, showed no significant effect. Overall, these three variables simultaneously affect stock prices. This study provides a new perspective on the dynamics of company performance in the LQ45 index, emphasizing the importance of profitability as a key factor in investment decisions in the capital market.
Tekanan, Kesempatan dan Rasionalisasi: Tiga Pemicu dalam Praktik Manajemen Laba Wahyuni, Anggun Sri; Suci, Rama Gita
Akuntansi & Ekonomika Vol 15 No 1 (2025): 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.v15i1.8543

Abstract

The purpose of this study is to examine how earnings management is affected by financial stability, external pressure, financial targets, ineffective monitoring, and rationalization. The research sample consisted of 24 State-Owned Enterprises listed on the Indonesia Stock Exchange between 2020 and 2023. Sampling was carried out using purposive sampling. There were 60 business samples throughout the period 2020–2023. The analysis tool used multiple linear regression tests. The results of this study indicate that financial stability has an effect on earnings management, external pressure has no effect on earnings management, financial targets have an effect on earnings management, ineffective monitoring has no effect on earnings management, and rationalization has an effect on earnings management. This study suggests expanding the research population to find out research results in various sectors and even countries.
Kinerja Keuangan Pada PT. Pertamina Sebelum dan Sesudah Fluktuasi Harga BBM Azra, Fadhilla; Putri, Annie Mustika; Azmi, Zul
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.v14i2.8737

Abstract

This study aims to determine the differences in PT's financial performance. When facing problems before and after fuel price fluctuations, Pertamina uses 3 ratios in its measurement: liquidity ratio, profitability ratio, and profitability ratio. This study uses a quantitative approach by processing data in the form of numbers, whose data is obtained from the company's website. This data analysis uses SPSS. The test results of the 3 ratios show no significant difference or PT. Pertamina can maintain or meet its short-term obligations, generate stable profits, and maintain a healthy capital structure.
Kualitas Pelayanan Fiskus, Kesadaran Pajak dan Kepatuhan Wajib Pajak: Peran Moderasi Kondisi Keuangan Wajib Pajak Frinola Minovia, Arie; Yulistia Muslim, Resti; Karimi, Kasman
Akuntansi & Ekonomika Vol 15 No 1 (2025): 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.v15i1.8807

Abstract

This study examines the relationship between the quality of fiscal services, the level of tax awareness, and taxpayer compliance by including taxpayer financial conditions as a moderating variable in the analysis model. Taxpayer compliance is very important for increasing tax revenue and is crucial in financing national development. This study focuses on Individual Taxpayers (WPOP) registered at the Padang 1 Tax Office (KPP), where data was collected using convenience sampling and resulted in a sample of 98 respondents from 115 questionnaires distributed. Using SEM-PLS, the results of this study reveal that improvements in the quality of services provided by tax officials and high levels of tax awareness play a significant role in encouraging taxpayer compliance. Conversely, the financial condition of taxpayers does not show a significant influence on the relationship between the quality of tax services and tax awareness with taxpayer compliance.

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