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Sharnuke Asrilsyak
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Dekanat Fakultas Ekonomi dan Bisnis Kampus Bina Widya, Pekanbaru – 28293 , (0761) 63268 Fax. (0761) 63268
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IJEBA (International Journal of Economic, Business & Applications)
Published by Universitas Riau
ISSN : 24771244     EISSN : 24771236     DOI : https://dx.doi.org/10.31258/ijeba.x.x.xxxx
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
International Journal of Economic, Business and Applications (IJEBA), is an international peer-reviewed journal that is published bi-annually ( in May, and November), by Faculty of Economics and Business, Universitas Riau. IJEBA seeks to publish high quality, scholarly empirical journal articles that are related to economics, business and its applications. The journal strives to serve as a major vehicle for the exchange of ideas and research studies among business and economics scholars internationally. International Journal of Economic, Business and Applications (IJEBA) is a scientific periodical journals that managed by peer-review, in which other scientists (peer-review) evaluate the article’s value and credibility before published. This journal is dedicated to publish scientific articles in the study of economics from different aspects and perspectives as well as the themes that have been determined. This journal is available in print with ISSN: 2477-1244, and online with ISSN: 2477-1236. IJEBA committed to keep maintaining the high ethical standard in scientific publication include the peer-review, author, journal editor, and publisher. The scope includes theories and practices in the field of economics, social, and humanities.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Perilaku Organisasi dan Menejemen Sumber Daya Manusia
Articles 198 Documents
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The Effect of Audit Tenure, Invesment Opportunity Set and Accounting Conservatism Towards Earning Quality with Managerial Ownership As Moderating Variable Zubaidah, Zubaidah; Nasrizal, Nasrizal
International Journal of Economic, Business & Applications Vol. 4 No. 2 (2019): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.35

Abstract

This research aims to analyze the influence of audit tenure, investments opportunity set and the conservatism accounting to the quality of earning, as well as to know whether managerial ownership moderate relation between audit tenure, investment opportunity set and accounting conservatism towards the quality of earning. This research is a quantitative study using secondary data sourced from the company's financial statements published through the website https://www.idx.co.id. The population in this research were companies listed on the Indonesia stock exchange with a population target of LQ 45 company in 2015-2017. Sampling techniques used purposive sampling methods that produce as many as 23 company. Data processing used multiple linear regression analysis techniques and moderated regression analysis with the help of SPSS program version 22. The results showthat : 1). Audit Tenure, Invesment Opportunity Set and accounting conservatism it affects the quality of earning; 2). Managerial ownership moderate the relationship between Audit tenure and accounting conservatism on earning quality; 3) Managerial ownership does not moderate the relationship between the Invesment Opportunity Set to the quality of earning
The Influence of Information System, Internal Control System, and Understanding Regulation on The Effectiveness of Regional Asset Management, with The Quality of Regional Aparatures as A Moderating Variables in Pekanbaru City Government Yuswanita, Lativa; Basri, Yesi Mutia; Nasrizal, Nasrizal
International Journal of Economic, Business & Applications Vol. 4 No. 2 (2019): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.36

Abstract

This study aims to find the empirical evidence of the influence of information system, internal control system, and understanding regulation on the effectiveness of regional asset management, using the quality of the regional apparatus as a moderating variable. The population in this study is Regional Apparatus Organization (OPD) located in Pekanbaru City Government. The total of population is 44 OPDs. The sampling technique in this study is saturated sampling technique. Thus, there are 44 OPDs that becomes sample in this study. The data used is primary data, while the data analysis method is Structural Equation Model (SEM) approach using WarpPLS software version 6.0. The results of this study concluded that information system, internal control system and understanding regulation affect the effectiveness of regional asset management. The quality of regional apparatus is able to moderate the information system, internal control system and the understanding regulation on the effectiveness of regional asset management.
The Effect of Foreign Stock Ownership, Quality of Internal Information, and CEO Publicity on Tax Avoidance Annisa, Annisa; Sari, Ria Nelly; Ratnawati, Vince
International Journal of Economic, Business & Applications Vol. 4 No. 2 (2019): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.37

Abstract

This research aims to examine and analyze the effect of foreign stock ownership, the quality of internal information, and CEO publicity towards tax avoidance and independent commissioner and audit committee as moderation variables. The research population were manufacture companies listed in Indonesia Stock Exchange periode 2016 until 2018, the number of samples were 192. The technique of taking the samples was by using purposive sampling method by taking samples determined based on certain criteria. Data analysis was conducted by using multiple linear regression model and moderation regression analysis with the assistance of SPSS 23.0 version software. The research results show that foreign stock ownership, the quality of internal information, and CEO publicity has significant effect towards tax avoidance. The result of regression test on moderation variable shows that independent commissioner and audit committee are not moderation variables.
The Influence of Zakat Local Regulation Practice No. 6 of 2013 Towards the Distribution of Zakat in Siak Regency (Case Study of BAZNAS in Siak Regency) Candri, Kiki; Kirmizi, Kirmizi; Rasuli, Rasuli
International Journal of Economic, Business & Applications Vol. 4 No. 2 (2019): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.38

Abstract

This study aims to determine the development of zakat in Siak Regency, to find out the influence of Zakat Local Regulation No. 6 of 2013on the distribution of zakat in Siak Regency. The research methodology of the data in this study was by collecting primary data directly from original sources such as agencies and companies that became research subjects, and conducted interviews with respondents. The sampling technique in this study uses a non-probability technique that is saturated sample or total sampling which is census, the object used is the administrator of BAZNAS and UPZ in Siak Regency, amounting to 75 people. In the analysis phase, data quality test, validity test, reliability test, classic assumption test, data normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, and Hypothesis test (T test and F test). The results showed that the Zakat Local Regulation had a significant effect on the distribution of zakat in Siak Regency which was in accordance with the basic principles of the Zakat Local regulation No, 6 of 2013, namely Islamic Sharia, trustworthiness, expediency, justice, legal certainty, accountability.
The Factors Affecting Regional Financial Accountability: Organizational Commitment as Moderating Variables (Study on Rokan Hilir District Government OPD) Yulisa, Febri; Ratnawati, Vince; Taufik, Taufeni
International Journal of Economic, Business & Applications Vol. 4 No. 2 (2019): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.39

Abstract

This study aims to investigated the effect of government internal control systems, regional financial management information systems and human resource competencies on regional financial accountability. The population in this study were all employees of the regional apparatus of Rokan Hilir Regency. In this study, the sample taken was the Head of regional device organization, Head of regional device organization Financial Subdivision, Treasurer of regional device organization and Accounting Personnel with consideration directly related to financial management and directly involved technically with regional financial accountability. The statistical method used to test the research hypothesis is Structural Equation Model (SEM) based on Partial Least Square (PLS) with the help of WarpPLS 5.0 program. The results of this study indicate that government internal control systems, regional management information systems and human resource competencies affect regional financial accountability. Organizational commitment influences the regional financial management information system towards regional financial accountability, but organizational commitment does not affect the government's internal control system and human resource competence towards regional financial accountability.
The Effect of Market Timing Ability, Stock Selection Skill and Risk Levels on Sharia Stock Mutual Funds Performance with The Inflation Level as A Variable of Conditional and Unconditional Models in Period 2015-2017 Merti, Dona; Nur, Emrinaldi; Nasrizal, Nasrizal
International Journal of Economic, Business & Applications Vol. 4 No. 2 (2019): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.40

Abstract

The research aims to examine The Influence of market timing, stock selection skill and level risk to performance of equity funds with inflation as intervening variable. Object of thisresearch are secondary data is data that NAB is a sample of 2015-2017 in the form of daily data which are sixty data of equity funds. That data are analyzed by multiple regression method and SPSS program version 21. The variables were examined are influence of market timing,stock selection skill and level risk to performance of equity funds with inflation as intervening variable. The results of this research showed that market timing ability, stock selection skill and level riskhave effect to inflationwith significance, market timing, stock selection skill and level risk also have effect to performance of equity funds with significance, but with inflation as intervening variable only market timinghas an effect to performance of equity funds neither for stock selection skill to performance of equity funds. The results of this research also showed that the significance is under 0,05, which means the effect is well-strong. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well. While the remaining influenced by other variables not included in the regression models were not included in this study as fund size and level return.
The Effect of Compensation and Work Environment Towards Budget Manager Performance with Organization Commitment as A Variable of Mediation Wulandari, Windi; Ratnawati, Vince; Taufik, Taufeni
International Journal of Economic, Business & Applications Vol. 4 No. 2 (2019): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.41

Abstract

This objective of this studyis to investigate the effect of compensation and work environment on budget managers’ performance. Furthermore, this study also want to investigate the mediating role of organizational commitmen. The population in this study were all OPDs in the Riau Province region in the Indragiri Hilir Regency. The sampling method used in this study was purposive sampling, so as many as 58 OPD (Regional Apparatus Organizations) were obtained as samples. This study uses primary data by distributing questionnaires to heads of regional government organizations, financial administration officials, officials of technical implementation activities, and treasurers of expenditure in each OPD. The statistical method used to test the hypothesis is the Structural Equation Model (SEM) based on Partial Least Square (PLS) with the WarpPLS 6.0 program. The results shows that compensation and work environment directly affect budget managers’ performance.This study also found that organizational commitment mediates the effect of compensation and work environment on budget managers’ performanceThis objective of this studyis to investigate the effect of compensation and work environment onbudget managers’ performance. Furthermore, this study also want to investigate the mediating role of organizational commitmen.The population in this study were all OPDs in the Riau Province region in the Indragiri Hilir Regency. The sampling method used in this study was purposive sampling, so as many as 58 OPD (Regional Apparatus Organizations) were obtained as samples. This study uses primary data by distributing questionnaires to heads of regional government organizations, financial administration officials, officials of technical implementation activities, and treasurers of expenditure in each OPD. The statistical method used to test the hypothesis is the Structural Equation Model (SEM) based on Partial Least Square (PLS) with the WarpPLS 6.0 program. The results shows that compensation and work environment directly affect budget managers’ performance.This study also found that organizational commitment mediates the effect of compensation and work environment on budget managers’ performance
Featured Product Strategies in Indragiri Hilir Regency Zulkarnain, Zulkarnain; Indarti, Sri; Wasnuri, Rendra; Febriansyah, Irfan Wirya
International Journal of Economic, Business & Applications Vol. 4 No. 2 (2019): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.42

Abstract

Micro, Small and Medium Enterprises (UMKM) in the national and regional economy occupy a strategic position. This is because the 10 subdistricts have a very significant contribution in providing employment opportunities and employment, expanding business opportunities and equity, and are a source of income for most people. Thus, the development of UMKM is a necessity in the framework of improving the people's economy, acceleration and growth as well as improving the regional economy. UMKM cover almost all sectors/sub-sectors of the regional economy. In each sector/sub-sector of the economy includes commodities, products or types of businesses that are very diverse. In order to further enhance the effectiveness of coaching for the development of UMKM, it is necessary to focus on the commodity, product or type of business that is featured, so that the fostering and development program becomes more focused. Thus the Government can prioritize economic policies through the development of featured products in an area as an effort to create jobs and improve community welfare in order to reduce the number/level of poverty in the area. In the end, it is expected to increase local economic growth and be able to become a commodity that has export value
The Effect of Budget Goal Clarity, Internal Control Systems, and Quality Of Human Resources on The Village Chief Performance with Accountability and Organizational Commitment as The Moderating Variables Yanti, Rizkie Wili; Sari, Ria Nelly; Ratnawati, Vince
International Journal of Economic, Business & Applications Vol. 5 No. 1 (2020): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.43

Abstract

This study aims to examine and analyze the effect of budget goal clarity, internal control systems, and quality of human resources on the village chief performance with accountability and organizational commitment as the moderating variables. The population of this study is 218 village chief in Kuantan Singingi Regency. This study applied purposive sampling method and 130 chief villages were selected as a sample. The study used primary data and applied Moderrated Regression Analysis (MRA) by using SPSS 25th version to test the hyphoteses. The result of this study shows that budget goal clarity, internal control systems, and quality of human resources affect the village chief performance. Futhermore, the result shows that accountability and organizational commitment strengthen the effect of budget goal clarity, quality of human resources and internal control systems on the village chief performance.
The Effect of Budget Planning, Budget Implementation, the Competency of Human Resources and Understanding of Regulation on Village Financial Budget Absorption with Organizational Commitment as Moderating Variable Oktari, Yona; Sari, Ria Nelly; Rasuli, M.
International Journal of Economic, Business & Applications Vol. 5 No. 1 (2020): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.44

Abstract

This study aims to examine and analyze the effect of budget planning, budget implementation, the competency of human resources and understanding of regulation on Village Budget Absorption with organizational commitment as moderator. The population in this study is 136 villages in Bengkalis Regency and the sample was determined by Saturated Sampling technique. The Village Chief, Village Secretary (Sekdes), Planning and Finance Section participated as respondent. Data were analyzed by using Moderated Regression Analysis. The results of this study shows that budget planning, budget implementation, the competency of Human Resources and understanding of regulations affect the village budget absorption. Futhermore, the result shows thatorganizational commitment strengthen the effect of village financial budget absorption.

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