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Sharnuke Asrilsyak
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ijeba@ejournal.unri.ac.id
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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 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, RIZKE WILI; SARI, RIA NELLY; WATI, VINCE RATNA
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 6, No 1 (2021)
Publisher : INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.6.1.1-16

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 23th 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 EFFECTS OF EXCHANGE RATE AND INTEREST SENSITIVITY, MANAGERIAL OWNERSHIP, AND INSTITUTIONAL OWNERSHIP ON FINANCIAL DISTRESS Zumaira Refni; Haryetti Haryetti; Ahmad Fauzan Fathoni
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 6, No 1 (2021)
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.6.1.31-40

Abstract

Financial distress is a situation where a company is unable to repay debts that are past due, both short-term debt and long-term debt. So that it can cause the company's operational activities to be disrupted and bankrupt. This study examines the effect of exchange rate sensitivity, interest rate sensitivity, managerial ownership, and institutional ownership on financial distress. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018. From this population, this research used 62 manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period as samples. This research uses a logistic regression analysis method. The results showed that the variable of exchange rate sensitivity has a significant negative effect on financial distress. Interest rate sensitivity has a significant positive impact on financial distress, managerial ownership has no significant positive effect on financial distress, and institutional ownership has no significant positive effect on financial distress. This shows that companies need to pay attention to exchange rate sensitivity and interest rate sensitivity because of the higher the sensitivity level, the worse it will have on the company.
The Effect of the Effectiveness of the Audit Committee toward the Quality of Financial Reports Gunawan Hutomo Mandala Putra; Azwir Nasir; Novita Indrawati
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 5, No 2 (2020)
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.5.2.15-24

Abstract

This study aimed to analyze the effect of the effectiveness of the audit committee in terms of expertise, charter, total of audit committees, total of audit committee meetings which are expected to have an influence on the quality of financial reports. This research was conducted through quantitative methods using secondary data. Secondary data consisted of data on the date of issuance of the company's financial reports on the IDX website and annual reports of companies that had been listed on the IDX in 2018. The research population was all manufacturing companies listed on the IDX. The sample selection procedure used purposive sampling method with a total sample size of 96 companies and the analysis technique used was multiple regression. The results proved that the expertise of the audit committee, the audit committee charter, the total of audit committees and the audit committee meetings had a significant effect on the quality of financial reports.
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 ECONOMICS, BUSINESS AND APPLICATIONS Vol 6, No 1 (2021)
Publisher : INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.6.1.17-30

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.
The Effect of Return on Assets, Firm Size and Risk Management on Firm Value with Good Corporate Governance as a Mediation Variable (Empirical Study of Sharia Commercial Banks 2015-2019) Eka Purnama Sari; Andewi Rokhmawati Rokhmawati; Edyanus Herman Halim
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 6, No 1 (2021)
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.6.1.41-53

Abstract

The implementation of Good Corporate Governance aims to create added value for all interested parties through improved management performance to increase corporate value and encourage the creation of an efficient, transparent, and following statutory regulations. The research objectives in conducting this research are to analyze and determine the Return on Assets, Company Size, Risk Management, and Good Corporate Governance, which affect the Company's Value through Good Corporate Governance. The results of this study found that return on assets has a significant positive effect on good corporate governance, firm size has a significant positive effect on good corporate governance, risk management has a significant positive effect on good corporate governance, good corporate governance has a significant positive effect on firm value, return on assets has a significant positive effect on firm value. significant positive effect on firm value, firm size has a significant positive effect on firm value, risk management has a significant positive effect on firm value.
The Effect of Brand Image and Service Quality on The Decision to Choose With Word of Mouth as Mediation Variable at Prof. Dr. Tabrani Hospital Pekanbaru Ririn Agustin; Susi Hendriani; Syapsan Syapsan
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 5, No 2 (2020)
Publisher : INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.5.2.25-44

Abstract

This study is aimed to examine the effect of brand image and service quality on patient decision with word of mouth as mediation variable. The study was conducted in Prof. Dr. Tabrani Hospital in Pekanbaru. The data used consist of primary and secondary data. Data were collected by using questionnaires that given to 120 patients of Prof. Dr. Tabrani Hospital in Pekanbaru that used purposive sampling. Descriptive analysis method is used to describe the characteristics of respondents and the research hypotheses by using relevant statistical tests. Variables used are brand image and service quality as independent variable, patient decision as dependent variable and word of mouth as mediation variable. Analyzer used is path analysis by using program of SPSS 21 for windows. The results of this study are found that brand image and service quality have a direct influence significantly and positive on word of mouth, brand image and service quality have a direct influence significantly and positive on patient decision. Indirectly, word of mouth has a positive mediation role on the influence of brand image on patient decision and word of mouth has a positive mediation role on the influence of service quality on patient decision. The improvement of brand image and service quality are recommended in order to optimize patient decision.
THE EFFECT OF JOB STRESS AND WORK ENVIRONMENT ON TAX AUDITOR PERFORMANCE: MOTIVATION AS A VARIABLE OF MEDIATION Welly Saputri Wijaya; Vince Ratnawati; Andreas Andreas
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 6, No 1 (2021)
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.6.1.1-10

Abstract

This study has several objectives, first to analyze the effect of job stress, work environment and motivation on the performance of tax auditors. Second, analyze the effect of job stress, work environment on the motivation. Third, to analyze the effect of job stress and work environment on the performance of tax auditors after being mediated by motivation. Motivation is expected to have an influence on the performance of tax auditors. The population of this research are 166 tax auditors in the Riau General Directorate Regional Office environment as many as 153 people and the sampling method is saturated samples. Data processed is primary data obtained by processing questionnaire data and were analyzed with the help of the Smart PLS Version 3.2.8 program. The results of the study prove that job stress does not affect the performance of the tax auditors. Work environment and motivation positively and significantly affect the performance of tax auditors. Job stress and work environment significantly affect the motivation. The last, that motivation does mediate the relationship between job stress and work environment to the performance of tax auditors.
Market Reaction to the Announcement of Stock Split (Study on Companies Listed on the Indonesia Sharia Stock Index) Vindy Fortuna; Edyanus H Halim; Fauzan Fathoni
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 5, No 2 (2020)
Publisher : INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.5.2.45-52

Abstract

Stock split is one of the corporate actions that a company can take. Corporate action is an action taken by a company that has a direct impact on share ownership of shareholders. This study aims to examine the market reaction to the announcement of stock split and see if there is a difference in abnormal returns before and after the announcement of the stock split. The population in this study are companies that are listed in the Indonesian Sharia Stock Index and conducted a stock split in 2019. This study used 8 companies that met the criteria as samples. This study used the analysis method of paired-sample t-test and Wilcoxon signed ranks test, using SPSS software to process data. The results of this study indicate that there is no difference in abnormal returns before and after stock split in the Indonesian Sharia Stock Index in 2019. This shows that there is no information contained on the stock split announcement or there is information content on the stock split but the market does not react to the announcement.
THE EFFECT OF COMPETENCE AND UTILIZATION OF INFORMATION TECHNOLOGY ON TAX AUDITOR PERFORMANCE WITH MOTIVATION AS VARIABLE OF MODERATION Soraya Khairani; Vince Ratnawati; Andreas Andreas
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 6, No 1 (2021)
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.6.1.11-18

Abstract

This study has several objectives, first to analyze the effect of competence and utilization of information technology on the performance of tax auditors. Second, analyze the influence of  competence and utilization of information technology of tax auditors which is moderated by motivation. The population of this research are 166 tax auditors in the Riau Directorate General Regional Office environment as many as 153 people and the sampling method is saturated samples. Data processed is primary data obtained by processing questionnaire data.  Data processed is primary data obtained by processing questionnaire data and were analyzed with the help of the Smart PLS Version 3.2.8  program.  The  results  of  the  study  prove  that  competence  and  utilization  of information technology has significantly affect to performance of the tax auditors. The last,  motivation  moderates  the  effect  of  competence  and  utilization  of  information technology to the performance of tax auditors. 
Factors Influencing the Digital Literacy Competency of College Students in the Industrial Revolution Era 4.0 Dhian Rosalina; Kartika Yuliari; Dias Setianingsih; Muhammad Rizqi Zati
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 6, No 2 (2021)
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.6.2.81-92

Abstract

This study aims to identify the factors that influence digital literacy competence in students in the era of industrial revolution 4.0. This research found that at the Faculty of Economics, the University of Kadiri, the sampling technique used was purposive sampling, and the number of respondents was one hundred students. The analysis used Confirmatory Factor Analysis,  the results of the study show that three factors that influence the level of digital literacy competence of students, including 1) Environmental support factors consisting of the campus environment and family roles, 2) Socio-economic conditions factors which include individual financial conditions and criticality of the media, and 3) The intensity factor of media use which includes the use of digital media in daily activities and completion of academic tasks

Page 7 of 20 | Total Record : 198

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