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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 356 Documents
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Koneksi Politik dalam Dinamika Tekanan Keuangan dan Penghindaran Pajak Arifin, Zidan Dwinanda; Mochtar, Raja Ade Fitrasari
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.v15i2.10554

Abstract

This study examines the effect of financial constraints and financial distress on tax avoidance with political connections as a moderating variable in energy companies listed on the Indonesia Stock Exchange during 2022–2024. The topic is relevant because the energy sector is highly exposed to tax avoidance risks and closely linked to political actors. Secondary data were obtained from annual and financial reports and analyzed using panel data regression with the Common Effect Model (CEM). The findings reveal that financial constraints and financial distress have a negative effect on tax avoidance. Moreover, political connections strengthen the relationship between financial constraints and tax avoidance but weaken the influence of financial distress on tax avoidance. These results highlight the crucial role of political ties in shaping corporate tax strategies under financial pressure. The study provides meaningful insights for regulators and stakeholders in designing more effective and transparent tax policies.
Determinasi Literasi Asuransi Syariah Generasi Z: Peran Digital Marketing, Religiusitas, dan Budaya Sosial di Sumatera Barat Adisti, Adila; Chairunnisya, Chairunnisya; Al Iffah, Nisa
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.v15i2.10749

Abstract

The Islamic insurance industry plays a strategic role in the financial system; however, its utilization in Indonesia remains relatively low. This condition is particularly critical for Generation Z, who will become the dominant users of financial products in the future. This study aims to analyze the effects of digital marketing, religiosity, and social culture on Sharia insurance literacy among Generation Z in West Sumatra Province. The study employs a quantitative approach with an explanatory research design and utilizes the SEM-PLS method, based on data from 201 respondents aged 17–27 years collected. The results indicate that social culture and digital marketing have a positive and significant effect on Sharia insurance literacy, while religiosity does not have a significant direct effect. The research model explains 39.1% of the variation in Sharia insurance literacy, highlighting the important role of social and digital factors in shaping Sharia insurance literacy among Generation Z.
Analisis Determinan Adopsi Dompet Digital: GoPay Indonesia dan MoMo Vietnam: Determinants of Digital Wallet Adoption: GoPay Indonesia and MoMo Vietnam Sinaga, Pandu Hidayat; Rahayu, Norra Isnasia; Perdana, Riky; Ha, Nguyen Thai
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.v15i2.11228

Abstract

Penelitian ini bertujuan untuk menganalisis dan membandingkan faktor-faktor yang mempengaruhi adopsi dompet digital di Indonesia dan Vietnam dengan menggunakan pendekatan Technology Acceptance Model (TAM) yang diperluas. Variabel yang digunakan meliputi Perceived Usefulness, Perceived Ease Of Use, Trust, Social Influence, dan Perceived Risk terhadap niat menggunakan (intention to use). Penelitian ini menggunakan metode kuantitatif dengan pendekatan kausal-komparatif dan data diperoleh dari 200 responden pengguna GoPay di Indonesia dan MoMo di Vietnam melalui kuesioner daring. Analisis data dilakukan menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS 4.0. Hasil penelitian menunjukkan bahwa perceived usefulness dan perceived ease of use berpengaruh positif signifikan di kedua negara. Trust memiliki pengaruh yang lebih kuat di Indonesia, sedangkan Social Influence lebih dominan di Vietnam. Sementara itu, Perceived Risk berpengaruh negatif signifikan hanya di Indonesia. Temuan ini mengindikasikan adanya perbedaan determinan adopsi yang dipengaruhi oleh konteks budaya dan ekosistem digital masing-masing negara. 
Analisis Kontribusi PAD, Kemiskinan dan Kemandirian Fiskal Terhadap Pertumbuhan Ekonomi di Kepulauan Riau Siregar, Lorensia Kristina Br; Krissanta, Erika; Firdaus, Muhammad Rizki; Sofia, Myrna
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.v15i2.9662

Abstract

This study analyzes the effects of Regional Original Revenue (PAD), poverty levels, and fiscal independence on economic growth in the Riau Islands Province. Panel data from seven regencies/cities covering the period 2017–2023 were analyzed using panel data regression. The results indicate that PAD has a positive and significant effect on economic growth, while poverty levels also show a positive and significant effect, reflecting the complex relationship between poverty and economic growth. Fiscal independence has a positive but statistically insignificant effect. These findings highlight the importance of strengthening PAD and poverty alleviation, as well as the need to enhance fiscal independence to support regional economic resilience.
Dilema Faktor Kepribadian dan Bias Kognitif dalam Perilaku Keputusan Investasi Gen Z Aprayuda, Riyadi; Prameswari, Saskia Adellia
Akuntansi & Ekonomika Vol 16 No 1 (2026): 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.v16i1.9797

Abstract

This study investigates how personality traits (trait anger, trait anxiety, self-monitoring) and cognitive biases (overconfidence, herding behavior) affect Generation Z investment decision. A quantitative approach was used, with an online survey, from 209 active investors in Investment Gallery of Politeknik Negeri Batam. The analysis results indicate that only overconfidence and herding behavior significantly influence Generation Z’s investment decision, while trait anger, trait anxiety, and self-monitoring show no significant effect. This finding confirms that cognitive biases have a more dominant influence than personality traits in investment decision-making. Overconfidence and herding behavior are the main factors in the investment decisions of Generation Z. This study emphasizes the importance of financial education that builds awareness of psychological biases and provides implications for policymakers in designing education strategies that are appropriate for the characteristics of young investors.
Relationship between the Role of Stress on the Quality of Government Internal Audit with Knowledge Search as a Mediating Variable Agustiawan, Agustiawan; Rahayu, Norra Isnasia; Perdana, Riky; Yusoff, Mohd Nor Hakimin bin; Abdullah, Tahirah binti
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.v15i2.10035

Abstract

This study investigates how role ambiguity and role conflict influence audit quality among government internal auditors, with knowledge seeking as a mediating variable. Public sector audit quality is crucial, yet internal auditors often experience role pressures that can weaken performance. Survey data from internal auditors in government institutions were analyzed using PLS-SEM with WarpPLS. Findings show that both role ambiguity and role conflict negatively affect audit quality. Knowledge seeking partially mediates the impact of role conflict, indicating that actively searching for information, guidance, and expertise can lessen the negative consequences of conflicting demands. In contrast, knowledge seeking does not mediate the relationship between role ambiguity and audit quality, suggesting unclear expectations and responsibilities remain a major obstacle even when auditors attempt to learn. This study contributes to public sector auditing theory and offers practical insights for competency development and capacity-building programs to improve government internal auditor performance and audit quality.
Pengaruh Peningkatan Indikator Pendidikan Terhadap Kedalaman Kemiskinan dengan Belanja Modal Pendidikan Sebagai Variabel Moderasi Abimanyu, Fachryza; Rustam, Rinaldi; Sutrisno, Mona Adriana
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.v15i2.10145

Abstract

This study analyzes the effect of Average Years of Schooling (RLS), Smart Indonesia Program (PIP), and Smart Indonesia College Card (KIP-K) on the Poverty Depth Index (IKK) in the Rebana area of ​​West Java with Education Capital Expenditure (BMP) as a moderating variable. The method used is panel data regression and Moderated Regression Analysis (MRA) with 2017–2024 time series data and cross-sections from 7 regencies/cities. The results show that RLS, PIP, and BMP have a significant negative effect on IKK, while KIP-K has a positive but insignificant effect. The moderation test shows that BMP is unable to moderate the effect of RLS on IKK, but significantly moderates the effect of PIP. Meanwhile, BMP is unable to moderate the effect of KIP-K on IKK.
Pengaruh Work-Life Balance Dan Lingkungan Kerja Terhadap Kinerja Pegawai Dengan Mediasi Kepuasan Kerja Pada Kantor Tasriani, Tasriani; Khairunnisa, Silvi; Septianingsih, Rika
Akuntansi & Ekonomika Vol 16 No 1 (2026): 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.v16i1.10324

Abstract

This study aims to examine the effect of work-life balance and work environment on employee performance at the Office of the Ministry of Religious Affairs of Pekanbaru City, with job satisfaction as an intervening variable. This study employs a quantitative method using SEM-PLS analysis through SmartPLS 4. Data were collected through questionnaires distributed to 57 respondents using the census method. The results show that work-life balance does not have a significant effect on either job satisfaction or employee performance, while the work environment has a significant effect on both job satisfaction and employee performance. Job satisfaction also has a significant effect on employee performance and is able to mediate the effect of the work environment on employee performance, but it is unable to mediate the effect of work-life balance on employee performance.
Dampak ACFTA pada Pola Ekspor Indonesia: Analisis Trade Creation-Diversion Pendekatan Gravity Model Ilham Febri Budiman; Reno Malika Wicaksono; Zarifa Zahra Rizma
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.v15i2.10351

Abstract

This study analyzes the trade creation and trade diversion effects of the ACFTA agreement on the export patterns of Indonesia's primary and manufactured goods. Using the gravity model with panel data from 20 partner countries from 2000-2023, the model was estimated using the Poisson Pseudo-Maximum Likelihood (PPML) technique. The results show that the impact of ACFTA is heterogeneous. The primary sector experienced significant trade creation (a 9.42% export increase) without classic trade diversion; exports to non-member countries even increased. Conversely, the manufacturing sector showed negative trade creation (-5.88%) and significant trade diversion (-14.96%), indicating that Indonesia's manufacturing industry has not been able to compete within the ACFTA bloc and has experienced market diversion. These findings underscore the urgency of enhancing manufacturing competitiveness to optimize the benefits of free trade agreements.
Sustainability Practices and Financial Outcomes: Exploring the Role of Carbon Emission Disclosure Riadi, Sugeng; Enzan Rahmadani, Nur
Akuntansi & Ekonomika Vol 16 No 1 (2026): 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.v16i1.10383

Abstract

This research examines the factors and financial consequences of carbon emission disclosure in relation to company sustainability policies. It specifically investigates the degree to which media exposure, environmental performance, ISO 14001 certification, and social performance impact carbon emission disclosure, and how this disclosure subsequently influences firms' financial success. We used a quantitative study approach and secondary data from the annual and sustainability reports of manufacturing companies on the Indonesia Stock Exchange from 2019 to 2023. After applying the criterion for data completeness, 135 firm-year observations were included in the final sample. The data were examined with the PLS-SEM methodology. The findings indicate that carbon emission disclosure positively and significantly influences financial performance, whereas media exposure, environmental performance, ISO 14001 certification, and social performance exert no impact on carbon emission disclosure

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