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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 Green Product Innovation terhadap Nilai Perusahaan melalui Return on Asset Fathoni, Muhammad Ihtifazhuddin Rizki; Shintyamani, Yogeswari Sista; Dianawati, Wiwiek
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.v15i1.8812

Abstract

This study explores how environmentally sustainable product innovations contribute to enhancing a company's market valuation, with Return on Assets (ROA) serving as an intervening variable. Adopting a quantitative research design, the analysis draws upon a purposively selected sample of 431 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2015–2017 period. The dataset was examined through the Partial Least Squares (PLS) approach, facilitated by WarpPLS version 5.0. The findings reveal that innovations aligned with environmental sustainability have a statistically significant and favorable impact on both ROA and firm valuation.
Transformasi Energi dan Ekonomi: Dampak Investasi Energi Terhadap Konsumsi Listrik dan Ketimpangan Ekonomi di Indonesia Darwin, Ranti; Hidayat, Muhammad; Widiarsih, Dwi; Hadi, M.Fikry; Asnawi, Mizan
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.v15i1.9031

Abstract

  This study aims to explore the influence and simultaneous relationship between electricity consumption and economic inequality in Indonesia. This study uses time series data for the country of Indonesia for the period 2000-2023 sourced from the BPS. This research method uses simultaneous equations with the 2SLS (Two-Stage Least Square) approach as its best method with more consistent results and lower standard errors compared to the 3SLS model. The results of this study indicate that in the first stage of estimation, economic inequality and energy investment have a negative effect on electricity consumption in Indonesia. Electrification has a positive effect on electricity consumption in Indonesia. However, household electricity sales do not affect electricity consumption in Indonesia. In the second stage of estimation, electricity consumption and unemployment rates have a negative effect on economic inequality in Indonesia. Furthermore, economic growth has a positive effect on economic inequality in Indonesia.
Analisis Peran APIP dalam Meningkatkan Pengendalian Intern pada Perangkat Daerah di Lingkungan Pemerintah Kota Pekanbaru Nur Agia, Lintang; Ramadhani, Hikmah; Hayati, Restu; Susanti, Efi
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.v15i1.9043

Abstract

This study aims to analyze the role of the Government Internal Supervisory Apparatus (Aparat Pengawasan Intern Pemerintah or APIP) in strengthening internal control systems within regional government agencies in Pekanbaru City. A descriptive qualitative approach was employed using data source triangulation, integrating survey results, in-depth interviews, and document analysis. A total of 12 key informants were purposively selected, consisting of auditors and internal control officers with direct experience in compliance audits and consultancy services. The findings reveal that while APIP has conducted assurance and consulting activities in accordance with professional standards, it has not fully provided adequate assurance on compliance, efficiency, and effectiveness. Moreover, its role in providing early warnings and improving governance practices remains limited.
Pengaruh Profitabilitas dan Likuiditas Terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi Nadhira Putri, Riza; Mutia Basri, Yesi; Afriana Hanif, Rheny
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.v15i1.9052

Abstract

The purpose of this study is to examine how profitability and liquidity influence firm value, and how the size of a company can affect the relationship between profitability and liquidity and the value of the company. All energy companies listed on the IDX between 2021 and 2023 were included in this analysis. Secondary data from documents were used as sources of information. Multiple linear regression analysis and MRA were applied in the study using SPSS version 29. The research findings show that profitability affects firm value, but not liquidity. Business size does not significantly affect the relationship between profitability and valuation, but reduces the relationship between liquidity and valuation.
Koneksi Politik sebagai Katalisator Pengungkapan Laporan Terintegrasi di Indonesia Abrar, Abrar; Saputra, Dian; Rahim, Nurul Abdul
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.v15i1.9106

Abstract

This study examines the impact of capital structure and earnings quality on integrated reporting quality, moderated by political connection. The study responds to increasing demands for transparency, especially in emerging markets. It uses panel data from 2021–2023 (549 observations) of consumer goods firms listed on IDX, analyzed using random effects modeling in EViews 13. Findings show that earnings quality positively and significantly influences integrated reporting, while capital structure is insignificant. Political connection moderates these relationships, stressing the importance of institutional factors. Content analysis used has subjective limitations. This study contributes by integrating financial, political, and governance aspects into a comprehensive reporting framework.
Green Accounting, Good Corporate Governance dan Nilai Perusahaan: Sustainability Report sebagai Variabel Intervening Desmiyawati, Desmiyawati; Rofika, Rofika; Humairoh, Fitri; Azlina, Nur
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.v15i1.9111

Abstract

This study aims to test the effect of green accounting and good corporate governance on company value mediated by sustainability reports. The method used in this research is a quantitative methods with secondary data. The population in this study were companies listed on the IDX Energy Sector totaling 81 companies. The sample determination used the purposive sampling method, resulting in 43 company samples determined with a total of 3 years of observation so that the total data was 129. The testing method used was PLS analysis. The results of the study showed that green accounting and good corporate governance (GCG) had a significant effect on company value and sustainability reports in energy sector companies. GCG showed a significant effect on company value and sustainability reports. However, sustainability reports do not mediate the effect of green accounting and GCG on company value.
Faktor Sosiodemografis dan Partisipasi Wanita Bekerja di Sektor Informal: Studi Komparatif Wilayah Perkotaan dan Perdesaan Indonesia Al Iffah, Nisa; Bachtiar, Nasri
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.v15i1.9133

Abstract

This study aims to analyze the influence of sociodemographic characteristics on the probability of women's participation in the informal sector, using logistic regression on 115,622 observations from the August 2023 National Labor Force Survey (SAKERNAS). The analysis reveals that low educational attainment is the most significant determinant driving women's involvement, particularly in rural areas. In addition, short working hours, marital status, and work experience also increase participation, while living in urban areas, having a larger household size, and the use of technology significantly reduce the likelihood of involvement. These findings underscore the importance of region-based policies that expand access to education, job training, and digital literacy, thereby strengthening women's position in the informal sector.
Penggambaran Akuntan Forensik dan Teori Fraud dalam Film The Accountant Ridho Dwinanda, Rizky; Agung Gde Satia Utama, Anak
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.v15i1.9147

Abstract

This study analyzes the depiction of fraud and forensic accounting in the film The Accountant, particularly through the lens of fraud theories like the Fraud Triangle and Fraud Diamond. The study applies fraud theories to illustrate how factors like pressure, opportunity, rationalization, ability, and integrity contribute to fraud. It also explores forensic accountants' role in detecting and preventing fraud. The research highlights the importance of psychological traits and ethical integrity in combating fraud, offering valuable insights for future research in forensic accounting, particularly regarding the interplay of psychology, technology, and collaboration in fraud prevention. The findings emphasize the role of forensic accountants in upholding moral standards even under significant pressure and opportunity for misconduct.
Determinan Tingkat Pengangguran Terdidik Studi Kasus: 6 Negara OECD 2018-2022 Sindy Aliya Putri, Cantika; Didu, Saharuddin; Desmawan, Deris
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.v15i1.9220

Abstract

This study analyzes the effects of government spending on education, tertiary enrollment, economic growth, and wages on educated unemployment in six OECD countries from 2018 to 2022. Data from the World Bank and OECD were analyzed using panel data regression (Fixed Effect Model) in EViews-12. Results show all variables jointly affect educated unemployment significantly, with R² of 91.88%. Partially, education spending and tertiary enrollment have positive significant effects, wages have a negative significant effect, and economic growth is insignificant. These findings underscore the importance of aligning education policies with labor market needs to enhance educated labor absorption and reduce mismatch.
Studi Perbandingan: Dampak Pengungkapan CSR terhadap Nilai Perusahaan pada Sektor Energi dan Sektor Kesehatan di BEI Pandiany, Nancy Bora; Puspitasari , Ayu; Indah, Djunita Permata
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.v15i1.9239

Abstract

This study is to compare the impact of CSR disclosure on company value in the energy sector and the health sector listed on the IDX during the period 2020-2022. The author uses a quantitative approach by utilizing secondary data from annual reports and sustainability reports of companies. CSR measurement is carried out using the 2016 GRI Standards, while company value uses the Tobin's Q proxy. The findings of this study indicate that both sectors disclose that CSR has a significant impact, although the impact is greater in the energy sector than in the health sector. The results show that sector characteristics affect how effectively CSR is implemented to increase company value. It is hoped that this study will add to the literature on this issue and also offer practical suggestions on how companies can create relevant CSR strategies during economic recovery.

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