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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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Analisis Kinerja Penyerapan Anggaran di Pemerintah Daerah: Studi Pemerintah Provinsi Sumatera Selatan Alif'ia, Nabila Fitri; Hartati, Sukmini; Febriantoko, Jovan
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.v15i2.9931

Abstract

This study examines the influence of human resource quality, regional financial regulations, and understanding of financial management systems and procedures on budget absorption in the Provincial Government of South Sumatra. Using a quantitative approach, data were collected through questionnaires completed by 164 respondents from 41 regional agencies and analyzed using IBM SPSS version 26. The results show that the quality of human resources and understanding of financial systems and procedures have a significant positive effect on budget absorption. In contrast, regional financial regulations do not have a significant effect. However, collectively, the three variables have a significant simultaneous influence. These findings highlight the importance of improving competency, regulatory comprehension, and mastery of financial systems to enhance the effectiveness of budget implementation.
Pengaruh Kesulitan Keuangan dan Penyimpangan Akuntansi terhadap Agresivitas Pajak yang Dimoderasi Dewan Komisaris Independen Shintyamani, Yogeswari Sista; Tjaraka, Heru
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.v15i2.10013

Abstract

The objective of this study is to empirically examine the effects of financial distress and accounting irregularities on tax aggressiveness, with the moderating role of independent commissioners. The study targets manufacturing companies listed on the Indonesia Stock Exchange for the 2016–2019 period and 52 firms were selected, producing 208 firm-year observations. This study shows that companies experiencing financial pressure tend to adopt more aggressive tax practices. In contrast, accounting irregularities are not found to have a statistically significant effect on the level of tax aggressiveness. Another finding indicates that the presence of independent commissioners can dampen the influence of financial distress on tax aggressiveness. However, independent commissioners do not act as a moderating variable in the relationship between accounting irregularities and tax aggressiveness.
Intellectual Capital dan Investment Decisions: Peran Mediasi Annual Report Readability pada Badan Usaha Milik Negara di Indonesia Julita; Desmiyawati; Deby Kurnia; Rio J.M Marpaung; Luthfi iznillah, Muhammad; Sandi Pratama; Pramesti Wisa Zerfi
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.v15i2.10111

Abstract

This study aims to analyze the effect of Intellectual Capital (IC) on investment decisions with Annual Report Readability (AnRR) as a mediating variable. The study employs a quantitative approach with a research sample consisting of 20 non-financial state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the 2018–2023 period. A census sampling technique was applied, and secondary data were obtained from annual reports available through the IDX and the companies’ official websites. Data analysis was carried out using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings reveal that IC has a significant effect on investment decisions, highlighting the importance of intellectual asset management in attracting investors. Conversely, AnRR does not have a significant effect on investment decisions, either directly or indirectly, in mediating the relationship between IC and investment decisions. Similarly, ROA and leverage were found to have no significant influence.
Integrated Reporting dalam Memoderasi Pengungkapan Emisi Karbon dan Kinerja Lingkungan terhadap Nilai Perusahaan Pratami, Yolanda; Jamilah, Annisa Wicha Nurul
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.v15i2.10119

Abstract

This study aims to assess the influence of carbon emission disclosure and environmental performance on firm value, with integrated reporting serving as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. The research employs a quantitative approach with a causal design. From a population of 90 companies, 35 were selected as the sample using purposive sampling, yielding 105 panel data observations over three years. Data analysis was conducted using panel regression methods with the EViews 13 software. The findings indicate that carbon emission disclosure has a negative effect on firm value, whereas environmental performance has a positive effect. Furthermore, integrated reporting was found to strengthen the relationship between carbon emission disclosure and firm value, while conversely weakening the relationship between environmental performance and firm value.
Evaluasi Penerapan Standar Akuntansi Keuangan EMKM Menggunakan Model CIPP pada UMKM Kota Pekanbaru Sinta Ramaiyanti; Vera Oktari; Lila Anggraini; Mayla Khoiriyah; Nurrahma Dewi; Humairoh, Fitri
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.v15i2.10229

Abstract

This study evaluates the implementation of SAK EMKM in MSMEs using the CIPP model approach (Context, Input, Process, Product). The research method employed is qualitative research. The sample and research location consist of 30 MSMEs in Pekanbaru City. Data were collected through semi-structured interviews with the owners or those responsible for financial management. The criteria for selecting MSMEs, using purposive sampling, were businesses that had been operating for at least two years. The findings show that in the context aspect, MSME practitioners have a high awareness of the urgency of financial recording as a vital instrument for monitoring business performance. In the input aspect, limitations in human resources, lack of training, and inadequate recording infrastructure were identified as major obstacles. In the product aspect, positive impacts were found that foster optimism. Thus, it can be concluded that the motivation to adopt SAK EMKM among MSMEs in Pekanbaru is relatively high.
Penurunan Kemiskinan dan Terwujudnya Pembangunan Berkelanjutan di Pesisir Kota Surabaya Sebagai Optimalisasi Ekonomi Biru Devi Maya Sofa; Totok Mardianto; Michael Oswald Kritiano Djenal
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.v15i2.10243

Abstract

This study analyzes the potential of the blue economy in reducing poverty and achieving sustainable development in the coastal areas of Surabaya. Using mixed methods with an exploratory sequential design in three coastal villages (Kedung Cowek, Kenjeran, and Sukolilo Baru), the study involved four key informants and 85 fisherman respondents. The results show that the coastal areas of Surabaya have diverse blue economy potential, including capture fisheries, aquaculture, marine product processing, and marine tourism. Quantitative analysis proves that blue economy optimization has a significant effect on poverty reduction (R² = 0.476) and sustainable development (R² = 0.322). However, its implementation is constrained by fluctuations in fishermen's income, low financial literacy, and the incompatibility of assistance programs. A sustainable development model requires the integration of business diversification, institutional strengthening, and a transformation of the community's mindset through multi-stakeholder collaboration to create a sustainable blue economy ecosystem.
Accounting Information, Creativity, and Education Influence on Culinary Business Success Moderated by Financial Literacy Ananda Chika Bintani; Nasrizal; M. Rasuli; Nur Azlina; Alfiati Silfi
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.v15i2.10292

Abstract

This study examines the effect of accounting information usage, creativity, and education level on the success of culinary SMEs in Pekanbaru, as well as the moderating role of financial literacy. SEM-PLS analysis on 132 SME actors reveals accounting information usage positively influences success by enabling better decision-making and operational efficiency through valuable, scarce resources per RBV theory, while creativity drives success via product innovation and competitive uniqueness; however, education level lacks impact as practical skills outweigh formal education in this context. Financial literacy strengthens the creativity-success link by helping implement innovative ideas strategically, but fails to moderate accounting usage due to its direct interpretability and education due to unrelated optimization needs. These findings stress prioritizing creativity, financial literacy, and accounting practices for SME sustainability.
Analisis Pengaruh Rasio CAR, LDR, NPL dan BOPO terhadap Kinerja Keuangan (ROA) Bank HIMBARA Tahun 2017–2024 Safitri, Meilina; Sumawidjaja, Riyandi Nur; Sofiati, Nunung Ayu; Ismail, Gurawan Dayona; Sudaryo, Yoyo
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.v15i2.10449

Abstract

This study aims to analyze whether the CAR, LDR, NPL, and BOPO ratios affect ROA. The financial ratio data were obtained from secondary data of HIMBARA banks (BRI, BNI, Mandiri, and BTN) for the 2017–2024 period. The data analysis method used was multiple linear regression with SPSS. The partial results show that CAR influences ROA, while LDR, NPL, and BOPO do not have a significant effect on ROA. Simultaneously, all independent variables have a significant effect on the dependent variable. The obtained Adjusted R Square indicates that CAR, LDR, NPL, and BOPO collectively explain 92.4% of the variation in ROA, while the remaining 7.6% is influenced by other factors. This research is expected to provide a useful reference for the public and future researchers in understanding the factors that influence bank profitability.
Does Good Corporate Governance Strengthen the Link Between ESG Reporting and Financial Performance? A Study on the IDX ESG Leaders Index Harahap, Dewi Rahma Nurliana; Akbar, Taufik
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.v15i2.10512

Abstract

The growing adoption of Environmental, Social, and Governance (ESG) practices in Indonesia is supported by regulatory pressure and rising awareness, yet evidence of their impact remains mixed. This study examines the effect of ESG disclosure on financial performance and firm value, and evaluates the moderating role of Good Corporate Governance (GCG) in non-financial firms listed in the IDX ESG Leaders index (2021–2024). Using ten purposively sampled firms (forty firm-year observations), ESG was measured with forty five item GRI index and GCG with seven governance indicators. Panel regression and Moderated Regression Analysis show ESG disclosure has insignificant effects on both financial performance and firm value, while GCG does not moderate these relationships. Findings highlight the early stage of ESG integration in Indonesia, emphasizing the need for improved disclosure quality and stronger governance mechanisms.
Tax Avoidance di Indonesia: Analisis Peran Corporate Governance, Corporate Social Responsibility, dan Direksi Perempuan Fionasari, Dwi; Suci, Rama Gita; Putri, Annie Mustika; Syaf Putra, Rudi; Iznillah, Muhammad Luthfi
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.v15i2.10540

Abstract

Penelitian ini bertujuan menguji secara empiris pengaruh Good Corporate Governance (GCG) dan Corporate Social Responsibility (CSR) terhadap tax avoidance pada perusahaan energi di Indonesia, serta menilai peran moderasi direksi wanita. Isu ini relevan karena sektor energi merupakan industri strategis yang memiliki tingkat eksposur pengawasan tinggi, namun tetap rentan terhadap praktik penghindaran pajak. Penelitian ini menggunakan 88 sampel pada Perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia. Dengan menggunakan pendekatan kuantitatif melalui Moderated Regression Analysis (MRA) pada perusahaan energi yang terdaftar di Bursa Efek Indonesia, penelitian ini menemukan bahwa GCG dan CSR terbukti signifikan menekan praktik tax avoidance. Namun, direksi wanita tidak menunjukkan kemampuan memoderasi hubungan tersebut. Temuan ini menegaskan bahwa kekuatan tata kelola dan integrasi CSR jauh lebih menentukan perilaku perpajakan korporasi dibandingkan keberadaan struktur direksi perempuan yang jumlahnya belum mencapai nilai minimum. Hasil penelitian memberikan implikasi penting bagi regulator dalam memperkuat kebijakan transparansi dan kepatuhan pajak.

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