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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 322 Documents
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Strategi Optimalisasi Penagihan Tunggakan Pajak Daerah melalui Pendekatan SWOT dan TPB: Studi di Bapenda Kota Dumai Hua, Me; Ratnawati , Vince; 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.v15i1.9290

Abstract

This study aims to analyze the obstacles, optimal strategies, and success factors for collecting local tax arrears in Dumai City Government. Using a descriptive qualitative approach, data were collected through observation, interviews, and documentation at Bapenda Dumai. The main obstacles include the lack of human resources, low taxpayer awareness, and minimal socialization. The strategies implemented include the TANJAK (Direct Tax Collection) program, socialization through the media, persuasive collection, validation of arrears with third parties, cooperation with the Prosecutor's Office, and tax relaxation programs. The SWOT analysis shows strengths such as regulatory support and infrastructure, but weaknesses in limited human resources and socialization. Opportunities in the form of technological advances and cross-agency cooperation can be utilized, while threats in the form of negative perceptions and high arrears must be overcome.
Apakah Budaya Mendorong Kinerja? Peran Mediasi Inovasi terhadap Pengaruh Budaya Minangkabau terhadap Kesuksesan UMKM Milik Perempuan Febrianti Hasnah, Eicha; Rodiah, Siti; Putri, Annie Mustika
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.v15i1.9312

Abstract

This study aims to analyze the influence of Minangkabau culture on the performance of women-owned MSMEs in Pekanbaru and the mediating role of innovation. Women play a vital role in MSMEs that significantly contribute to the national economy, while Minangkabau culture is known for its matrilineal values. A quantitative method was applied using questionnaires from 100 Minangkabau women entrepreneurs. Data were analyzed using SEM-PLS. Results show that Minangkabau culture does not significantly affect innovation or MSME performance. Conversely, innovation has a positive and significant impact on performance. Innovation also does not mediate the effect of culture on performance. These findings emphasize that innovation is the key factor in improving women-owned MSME performance in urban settings, while cultural values require structural support to contribute more effectively.
Analisis Perbandingan Subsidi Pemerintah Mendorong Adopsi Kendaraan Listrik: Studi Kasus Lintas Negara Arniati, Arniati; Mayasari, Mega; Yulianingsih, Siska Ayu; Haloho, Gryson Kirshner; Putra, Daniel Rahmat
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

Abstract

Various policies are carried out to encourage increased sales of electric vehicles, namely by providing incentives to producers or consumers of electric vehicles. This study aims to determine the effectiveness of various incentive policies enacted in Indonesia to increase the use of electric vehicles. This research uses a descriptive qualitative approach with a comparative analysis method, namely a comparison between Indonesia, Norway, China, Germany and the United States. The findings of this research are the effectiveness in evaluating the extent of Indonesia's progress in achieving net zero emissions by implementing electric vehicle subsidy policies and comparing it with four other countries. Increasing the range of subsidies, facilities and infrastructure and increasing the number of electric vehicle purchases will be directly proportional to reducing emissions towards the national net zero emission target.
Analisis Keefektivitasan Penerapan Enterprise Resources Planning berbasis System Application Product dalam Pengendalian Logistik Bank Rahayu, Norra Isnasia; Hakim, Farhadiba; Perdana, Riky; Firdiansyah Arief, Ronny
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.v15i1.7068

Abstract

This study analyzes the effectiveness of implementing SAP-based ERP in logistics control in the banking sector, with a specific case study at PT. Bank Rakyat Indonesia (Persero) Tbk. Lancang Kuning Branch Office. Using a qualitative descriptive approach through interviews, this study compares logistics control practices before and after SAP implementation. The results show that SAP adoption significantly improves transparency, accountability, and efficiency in logistics reporting. Before implementation, the logistics system tended to be fragmented and less transparent, causing delays and susceptibility to human error and data manipulation. Post-SAP, logistics reports become more detailed, transparent, integrated in real time between departments, and support faster audit processes. These findings emphasize the crucial role of SAP-based ERP in realizing more effective and efficient logistics control, as well as improving company performance in the modern banking environment.
Examining The Impact of Artificial Intelligence (AI) – Assisted Social Media Marketing in Improving the Effectiveness of SMES Business Performance in Indonesia Nofirda, Fitri Ayu; 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.v15i1.8856

Abstract

Artificial Intelligence (AI) is seen as a key technology to support economic growth by offering opportunities for innovation and management efficiency. This study focuses on Artificial Intelligence-Supported Social Media Marketing (AISMM) as a strategy to overcome marketing challenges and improve the effectiveness of SMES business performance, with management effectiveness as a mediator. This study uses a quantitative and descriptive approach with the Partial Least Squares Structural Equation Modeling (PLS-SEM) method, involving 200 SMES actors in Indonesia as respondents. The results of the study show that AISMM and effective business management have a significant influence on improving SMES business performance. These findings provide theoretical and practical contributions, as well as being a reference for SMES actors in adopting AI-based digital transformation strategies.
Apakah Green Innovation dan Corporate Governance Memengaruhi Kinerja ESG? Widya Yorsalina; Widiastuty, Erna
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.v15i1.9432

Abstract

This study aims to analyze the influence of green innovation and corporate governance on ESG performance in Indonesian public companies. The ESG performance variable is measured by the ESG score. Meanwhile, the green innovation variable is measured by green product innovation and green process innovation. The corporate governance variable is measured by the size of the board of commissioners, the proportion of independent commissioners, and gender diversity. Sampling using a purposive method obtained a sample of 43 companies with 215 company-year observations. The results show that green process innovation and the size of the board of commissioners have a significant positive effect on ESG performance. Conversely, green product innovation, the proportion of independent commissioners, and gender diversity are not significant. The results of this study indicate that companies prioritize stakeholder interests in their business activities related to the environment.
Pengaruh Manajemen Laba Akrual dan Strategi Bisnis terhadap Risiko Kebangkrutan: Peran Moderasi Tata Kelola Perusahaan di Indonesia: Indonesia Agatha, Steffani Maria; Fathoni, Muhammad Ihtifazhuddin Rizki
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.v15i1.9442

Abstract

This study examines the influence of accrual-based earnings management and business strategy on bankruptcy risk among publicly listed companies in Indonesia, with corporate governance serving as a moderating variable. In an increasingly complex business environment, bankruptcy risk is driven not only by external factors but also by internal practices, such as financial statement manipulation. Drawing on agency and signaling theories, the study explores how strategies like cost leadership and differentiation, along with effective governance, affect the likelihood of bankruptcy. The findings are expected to contribute to academic literature and provide practical insights for managers, investors, and regulators in developing more accurate and context-specific bankruptcy risk detection mechanisms.
Pengaruh Transfer Pricing dan Pemanfaatan Tax Haven Country terhadap Tax Avoidance dengan Komisaris Independen sebagai Variabel Moderasi Junaidi, Irfan; Febriani, Eka
Akuntansi & Ekonomika Vol 15 No 2 (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.v15i2.9332

Abstract

Studi ini menganalisis dampak Transfer Pricing dan Pemanfaatan Tax Haven Country terhadap Tax Avoidance, dengan mempertimbangkan peran dewan komisaris independen sebagai variabel moderasi pada perusahaan multinasional di Bursa Efek Indonesia periode 2019-2023. Metode purposive sampling diaplikasikan pada 430 sampel data, dengan teknik analisis regresi linear berganda dan moderated regression analysis. Temuan penelitian ini mengungkapkan bahwa transfer pricing memiliki pegaruh negatif signifikan terhadap tax avoidance, pemanfaatan tax haven country tidak memilki pengaruh signifikan terhadap tax avoidance, komisaris independen mampu memperkuat transfer pricing dengan tax avoidance, namun tidak mampu memoderasi hubungan antara pemanfaatan tax haven country dengan tax avoidance. Implikasi dari penelitian ini penting sebagai dasar dari penyusunan kebijakan fiskal dan pengambilan keputusan investasi.
Analisis Pertumbuhan Ekonomi Regional Melalui Industri Kreatif: Studi Kasus Provinsi Sumatera Barat dengan Pendekatan Time Series Aisyah, Hesty; Wefielananda, Rahmi Afzhi; Alfajri, Refo; Kamal, Luthfi Ariq
Akuntansi & Ekonomika Vol 15 No 2 (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.v15i2.9733

Abstract

The main focus is to assess the contribution of various creative industry sub-sectors to the Gross Domestic Product of West Sumatera from 2014 to 2023. Employing a quantitative method with time series statistical analysis, the study seeks to identify growth patterns and fluctuations in the sector's contribution to regional economic development. The research utilizes secondary data sourced from the Central Statistics Agency (BPS) and annual reports from relevant provincial agencies. The findings are expected to illustrate the creative industry’s contribution to economic growth and highlight the sub-sectors with the greatest impact in strengthening a sustainable creative economy ecosystem. Moreover, the study aims to provide a scientific foundation for local governments in formulating more inclusive economic transformation strategies that align with local cultural strengths and adapt to developments in the digital era.
Apakah Kartu Indonesia Pintar Kuliah (KIP-K) Efektif sebagai Instrumen Pembangunan untuk Meningkatkan Akses Pendidikan Tinggi? Wisdawati, Ramadhana Aulia; Hanafi, Muhammad
Akuntansi & Ekonomika Vol 15 No 2 (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

Abstract

The Indonesia Smart Card (KIP) plays an important role in supporting the government's efforts to expand access to education for students from low-income families. This study aims to evaluate the role of KIPK and other factors in promoting higher education participation in Indonesia. The data used were obtained from the 2022 National Socio-Economic Survey (Susenas). The analysis was conducted using logistic regression to identify the influence of various variables on higher education participation. The results show that ownership of KIPK and assistance from the Family Hope Program (PKH) significantly contribute to increasing higher education participation. These findings highlight the importance of social assistance programs in promoting access to higher education for vulnerable groups

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