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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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Interdependensi Foreign Direct Investment (FDI), Trade Openness, dan Pengendalian Korupsi Dalam Mendorong Kinerja Ekonomi di Kawasan ASEAN-6 Darwin, Ranti; Hadi, M.Fikry; Murialti, Neng
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.v15i2.10531

Abstract

This study analyzes the effects of Foreign Direct Investment (FDI), trade openness, and corruption control on economic growth in the ASEAN-6 region, which includes Indonesia, Thailand, Malaysia, Vietnam, the Philippines, and Cambodia. Annual data for the period 2009–2023 obtained from the World Bank were analyzed using panel data regression. The results indicate that FDI has a positive effect on economic growth, highlighting the important role of foreign investment in stimulating regional economic activity. In contrast, trade openness has a negative effect on economic growth, suggesting that trade liberalization has not yet generated optimal outcomes. Meanwhile, corruption control does not have a significant effect on economic growth. These findings emphasize the importance of more adaptive investment and trade policies to enhance the economic competitiveness of the ASEAN-6 region.
Analisis Hubungan Variabel Makroekonomi dan ISSI Terhadap NAB Reksa Dana Syariah di Indonesia Pada Tahun 2012-2024 Muthia, Annisa; Kamarni, Neng
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.v15i2.10715

Abstract

Sharia mutual fund Net Asset Value (NAV) functions as a critical indicator used to assess the performance of Indonesia’s sharia-compliant financial instruments, where its movements are greatly influenced by macroeconomic conditions and financial market dynamics. Using the VECM model, the analysis explores how the Indonesian Sharia Stock Index and various macroeconomic factors relate to and affect the NAV of sharia mutual funds in both the short and long term during the period January 2012–December 2024. The findings indicate that, in the short run, inflation reduces NAV, whereas the exchange rate and ISSI contribute positively, and interest rates do not exhibit significant effects. Over the long term, NAV is pressured downward by inflation and interest rates, while the exchange rate and ISSI maintain their positive influence.
Local Government Role in Supporting Food MSMEs in Berbek Village, Sidoarjo toward Achieving SDGs: Decent Work and Economic Growth Mohammad Dliyaul Muflihin; Ilmi Khoiriyyah Maulany; Fatia Aulia Putri Yudianti
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.v16i1.10901

Abstract

This study aims to describe the role of the village government in supporting food-sector MSMEs in Berbek Village, Sidoarjo Regency, in achieving Sustainable Development Goals (SDGs) Goal 8: Decent Work and Economic Growth. Using a qualitative case study approach, data were collected through interviews, observations, and documentation involving village officials and local MSME actors. The findings indicate that the Berbek Village Government acts as a facilitator, regulator, and catalyst through entrepreneurship training, assistance with business licensing and halal certification, product promotion, and facilitation of access to capital in collaboration with financial institutions and local associations. These initiatives contribute to increased productivity, expanded market reach, and improved welfare, particularly among women engaged in home-based industries. Furthermore, collaboration among the village government, village-owned enterprises (BUMDes), and MSME communities strengthens an inclusive and sustainable local economic ecosystem aligned with the SDGs.
Determinasi Audit Report Lag: Peran Kepemilikan Institusional, Auditor Switching, dan Kompleksitas Audit dengan Moderasi Ukuran Perusahaan Putra, Rudi Syaf; Armel, R Septian; Suci, Rama Gita; Fionasari, Dwi
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.v16i1.10954

Abstract

In consumer cyclicals entity listed on the Indonesia Stock Exchange for the period of 2021–2024, this study intends to examine the impact of institutional ownership, auditor turnover as well as audit complexity on audit report latency, with company size serving as a moderating variable. A quantitative approach is utilised in the present study using the logistic regression method. The publicly available financial records and annual reports of the company were the sources of the research data. While audit complexity and institutional ownership had no effect on audit report delays, studies demonstrate that auditor switching does. Also, the moderation test shows that there is no effect of firm size on the correlation between audit report lag and institutional ownership, auditor change, or audit complexity.
Membangun Transparansi Pengelolaan Keuangan Desa: Peran Kompetensi, Komitmen, dan Pengawasan Syamsul, Syamsul; Nurlailah, Nurlailah; Nurhadi, Nurhadi
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.v16i1.10987

Abstract

This study aims to analyze the effects of village facilitator competence, village government commitment, and oversight by the Village Consultative Body (BPD) on the transparency of village financial management. Employing an explanatory quantitative design, the research was conducted in villages in Donggala Regency. Data were collected through a survey of village government officials, BPD members, and community leaders, and subsequently analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that village facilitator competence, village government commitment, and BPD oversight each have a positive and significant effect on the transparency of village financial management. These findings underscore the importance of strengthening the capacity of village facilitators, ensuring the consistency of village government commitment, and enhancing the effectiveness of the BPD's oversight function in promoting information transparency and reducing information asymmetry in village financial management.
Determinan Kepatuhan Wajib Pajak Orang Pribadi yang Melakukan Pekerjaan Bebas Armel, R. Septian; Hidayat, Muhammad; Putra, Rudi Syaf
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.v16i1.11007

Abstract

This study examines the factors influencing tax compliance among freelance individual taxpayers registered at the Senapelan Primary Tax Office (KPP Pratama Senapelan) in Pekanbaru A quantitative approach using multiple linear regression was employed to measure the effect of each variable. Data were collected through questionnaires distributed to 100 respondents. The findings reveal that only E-Billing implementation and tax sanctions significantly affect compliance. E-Billing has a positive effect, indicating that the more user-friendly the digital system, the higher the taxpayer compliance. Tax sanctions, however, have a significant negative effect, suggesting that overly harsh legal threats may reduce voluntary compliance. Meanwhile, perceived corruption, tax fairness, and socialization showed no significant partial influence. These results suggest that freelance workers are more responsive to technological convenience and proportional sanctions than to normative factors.
Konservatisme Akuntansi, Struktur Modal, dan Nilai Perusahaan: Kebijakan Dividen sebagai Variabel Moderasi Satria, Reynaldi Surya; Fauziyah, Fauziyah; Suaidah, Imarotus
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.v15i2.11104

Abstract

This study aims to examine whether dividend policy moderates accounting conservatism and capital structure on firm value. The method used is quantitative. Strict screening of secondary data using purposive sampling obtained 17 companies in the non-primary consumption sub-sector of the Indonesia Stock Exchange between 2021 and 2024. MRA analysis and multiple linear regression were used in this study using SPSS 25. The findings show a positive and significant result between accounting conservatism and capital structure with company value, while dividend policy is unable to strengthen or weaken both relationships.
Pengaruh Sosialisasi, Pembaharuan Sistem Administrasi, dan Insentif Pajak terhadap Performa Institusi Ilmawan, Patah Fatwa; Indarto, Indarto; Budiati, Yuli
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.v16i1.11135

Abstract

This exploration focuses on the effectiveness of the East Semarang Pratama Tax Office (KPP Pratama) in achieving its targets through public education, administrative modernization, and the implementation of tax relaxation. This study positions taxpayer discipline as an intermediary element linking policy to institutional outcomes. By involving all office staff (97 respondents) as research subjects through a census approach, data collected through a questionnaire instrument was processed using the SEM-PLS technique. The research findings confirm that massive outreach, a reliable bureaucratic system, and the tax amnesty program have a strong linear correlation with public compliance behavior. This positive impact simultaneously has implications for strengthening productivity and achieving overall organizational targets.
The Role of Management Accounting in Improving Program Effectiveness, Financial Accountability, and Resource Allocation in Namo Simpur Village Government Ginting, Herminaria Br; Nasution, Yenni Samri Juliati; Nasution, Muhammad Syukri Albani
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.v16i1.11154

Abstract

This study aims to analyze the role of village management accounting in improving program effectiveness, financial accountability, and resource allocation in Namo Simpur Village. The research uses a quantitative causal associative approach. Data were collected through questionnaires from 31 village officials involved in financial management and program implementation. Data analysis involved applying classical assumption tests. simple linear regression, and partial significance tests. The results indicate that management accounting has a positive and significant role in supporting the effectiveness of program implementation, enhancing financial management accountability, and helping to allocate resources more effectively and efficiently. This study concludes that the implementation of management accounting is an important factor in improving the quality of village governance.
Efek Penerapan Kebijakan Makan Bergizi Gratis (MBG) Terhadap Reaksi Pasar Modal Indonesia Fariq Firdaus, Muhammad; Norsita , Mega
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.v16i1.11196

Abstract

Penelitian ini bertujuan untuk menguji efek penerapan kebijakan Program Makan Bergizi Gratis (MBG) terhadap reaksi pasar modal indonesia yang disahkan pemerintah pada 6 Januari 2025. Reaksi pasar diukurnya memakai dua proksi, yakni abnormal return(AR) dan trading volume activity (TVA) pada perusahaan yang tergabung dalam indeks LQ45 di BEI. Metode memakai event study dengan waktu estimasi 100 hari sebelum peristiwa dan periode jendela 11 hari (5 hari sebelum hingga 5 hari sesudah peristiwa). Sampel penelitian memakai teknik sampling jenuh, alhasil seluruh 45 perusahaan dalam indeks LQ45 dipakai jadi objek penelitiannya. Analisis data diolah memakai SPSS versi 25. Hasil penelitian mengungkapkan bahwa tidak terdapat perbedaan signifikan pada abnormal return sebelum dan sesudah peristiwa. Namun, ditemukan adanya perbedaan signifikan pada trading volume activity (TVA) yang mencerminkan perubahan perilaku investor dalam merespons kebijakan tersebut.

Page 34 of 36 | Total Record : 356

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