Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Economac: Jurnal Ilmiah Ilmu Ekonomi

economac
Website

Published by Universitas Negeri Padang

ISSN : 14123290 EISSN : 25499807 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

ECONOMAC Journal provide opportunities for researchers and practitioners to publish the work in the form of research articles and ideas in the fields of Economics, Management and Accounting.

Arjuna Subject : -

Articles 8 Documents

Search results for , issue "Vol 1 No 1 (2017)" : 8 Documents clear

Pengaruh Pengendalian Internal, Tekanan Finansial, dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi: Studi Eksperimen pada Konteks Pemerintahan Daerah Mia Angelina Setiawan; Nayang Helmayunita
Economac: Jurnal Ilmiah Ilmu Ekonomi Vol 1 No 1 (2017)
Publisher : Universitas Negeri Padang

Penelitian ini bertujuan untuk menguji dampak dari pengendalian internal, tekanan finansial dan penalaran moral terhadap kecenderungan terjadinya kecurangan akuntansi. Penelitian ini memberikan kontribusi pada literatur akuntansi dengan komprehensif mengevaluasi fenomena kecenderungan kecurangan akuntansi dari faktor-faktor yang mempengaruhinya menurut teori fraud trianggle. Desain penelitian adalah eksperimen laboratorium 2 x 2, dengan mahasiswa Akuntansi yang telah duduk di semmester 7 Universitas Negeri Padang sebagai proksi Kepala Dinas. Masing-masing subjek disajikan salah satu dari empat versi kasus yang tersedia secara random (random assignment). Metoda statistik yang digunakan untuk menguji hipotesis adalah two-way ANOVA. Hasil penelitian ini diharapkan dapat menunjukkan bahwa kondisi elemen pengendalian dan tekanan finansial dapat mempengaruhi kecenderungan seseorang untuk melakukan kecurangan akuntansi. Selain itu penalaran moral yang rendah juga dapat memicu terjadinya kecurangan akuntansi.

Penerapan Knowledge Management Pada Universitas Negeri Padang Chichi Andriani
Economac: Jurnal Ilmiah Ilmu Ekonomi Vol 1 No 1 (2017)
Publisher : Universitas Negeri Padang

The purpose of this research was to explore the application of knowledge management at Universitas Negeri Padang. The population in this research are all lecturer at Universitas Negeri Padang. Sampling used by of stratified random sample with proportional sampling and get to the number 132 sample. The data in this research were collected through questionnaires and analyzed by descriptive analysis method and the rate of application of acquired knowledge management used by the level of achievement according to the analysis Forster. The results showed that the level of application of knowledge management is measured through the variable people (experience) obtained of 68.8%, the variable process (standard operational procedure) obtained of 64.4%, the variable technology obtained of 78% and for the implementation of knowledge management (people, process and technology) in total obtained value is 70.4%. TCR results obtained on each of the variables and the total value that the level of application of knowledge management at Universitas Negeri Padang are in the level of developing potential. It is indicated for knowledge management is still not yet applied by al members of the organization at Universitas Negeri Padang because had a influenced by cultural, term of office, faculty’s age and other factors.

Sistem Informasi, Produktivitas UMKM, Dan Kontribusi Pemerintah Pada Peningkatan Kesejahteraan Masyarakat Demi Mewujudkan Desa Balesari Sebagai Desa Wisata Endang Kartini; Supanji Setyawan; Deni Ramdani
Economac: Jurnal Ilmiah Ilmu Ekonomi Vol 1 No 1 (2017)
Publisher : Universitas Negeri Padang

Balesari village Windusari District of Magelang District designated as a village built Tidar University during the period of 3 years. So, the researchers wanted to identify the productivity of SMEs in the village Balesari and the government's contribution to improving the welfare of society, especially in order to realize Balesari village as a tourist village. The observations were made with the sorting of data samples that match the criteria, using purposive sampling research sample using at least 5-8 respondents in each village, bringing the total amount to more than 30 samples. This study examined the role of accounting information system through the development of SME productivity. The mechanism accounting information system development there are some procedures that need to be understood and followed by the village community in order to obtain authorization Balesari administratively, ie License, IUI, TDI, HO Permit and others. Exploration Balesari village aims to create value added activities so that it can bring in revenue and tourists.

Pengaruh Pembentukan Modal dan Ekspor Terhadap Pertumbuhan Ekonomi Indonesia Khairul Amri; Hasdi Aimon
Economac: Jurnal Ilmiah Ilmu Ekonomi Vol 1 No 1 (2017)
Publisher : Universitas Negeri Padang

Penelitian ini bertujuan untuk menganalisis pengaruh pembentukan modal dan ekspor terhadap pertumbuhan ekonomi Indonesia serta menguji hubungan kausalitas antara ketiga variabel tersebut. Data yang digunakan adalah data kwartal selama periode 2000.1-2013.4. Peralatan analisis data yang digunakan adalah Cointegration Test, Vector Error Correction Model (VECM) dan Granger Causality Test. Penelitian mengungkapkan adanya hubungan jangka panjang antara pertumbuhan ekonomi, pembentukan modal dan ekspor. Dalam jangka pandek, pertumbuhan ekonomi dipengaruhi oleh pembentukan modal.Pengaruh positif pembentukan modal terhadap pertumbuhan ekonomi terjadi pada lag1 dan lag2.Selanjutnya pembentukan modal secara nyata dipengaruhi oleh pertumbuhan ekonomi pada kwartal sebelumnya.Hasil uji granger causality test memberikan bukti empiris terdapat hubungan kausalitas dua arah antara PMTB dan PDB dan antara ekspor dan PDB. Sebaliknya tidak terdapat hubungan kausalitas antara PMTB dan ekspor.

Penggunaan Model Indeks Tunggal Untuk Investasi Portofolio Saham Di Bursa Efek Halkadri Fitra
Economac: Jurnal Ilmiah Ilmu Ekonomi Vol 1 No 1 (2017)
Publisher : Universitas Negeri Padang

This study aims to determine: 1) the value of return and risk of individual securities shares, 2) the value of return and risk stock portfolio, 3) the value of return and risk of optimal portfolios using single index model and 4) determine stocks of companies that can be community options listed in the Jakarta Islamic Index. This research was conducted using secondary data obtained from the Indonesia Stock Exchange in the form of IDX monthly and annually, ICMD and as well as data from secondary documents other with the object of research is all the shares of companies listed in the Jakarta Islamic Index Indonesia Stock Exchange from January 2013 to September 2016. The results showed that the average return is the highest individual share with a value of 0.4060 contained in the company of PT. Perusahaan Gas Negara (Persero), Tbk. and the lowest was in the company of PT. PP London Sumatra Indonesia Tbk with a value -0.3488. As for the shares that the highest variance is worth 0.0233 on PT. PP London Sumatra Indonesia Tbk, and the smallest is worth 0.0033 contained in the company of PT. Telekomunikasi Indonesia (Persero), Tbk. Furthermore, the market return is worth 0.0055, and market risk is worth 0.0017 and the return expectations of the portfolio is worth 0.01808, while the variance portfolio worth 0.00545. Research also get a result there are three that form the optimal portfolio of securities, namely PT. Telekomunikasi Indonesia (Persero), Tbk with a share of 45.95%, followed by PT. Indofood CBP Sukses Makmur, Tbk with a share of 27.76%, and the latter is PT. Unilever Indonesia, Tbk with a portion of 26.29%.

Pengaruh Tata Kelola Perusahaan Dan Struktur Kepemilikan Terhadap Jumlah Pengungkapan PSAK Berbasis IFRS Vanica Serly
Economac: Jurnal Ilmiah Ilmu Ekonomi Vol 1 No 1 (2017)
Publisher : Universitas Negeri Padang

This study aims to determine the level of disclosure compliance with Indonesia Accounting Standard (PSAK) convergence to International Financial Reporting Standards (IFRS) in manufacture companies in 2011-2012. Furthermore, this study aims to determine the effect of the structure of corporate governance (CG), ownership structure and company characteristics to the level of disclosure compliance with Indonesia Accounting Standards convergence to IFRS. Structure of corporate governance is measured by proportion of independent commissioner and audit committee. While ownership structures are measured by ownership concentration, international ownership and institutional ownership. Company characteristics are measured by size of the company, profitability and leverage. These results indicate that the level of disclosure compliance with Indonesia Accounting Standards convergence to IFRS in the manufacture companies is 80.33%. The multiple regression test showed that structure of corporate governance variables that affect compliance is the proportion of independent commissioner, the number of audit committee, ownership concentration, international ownership, institutional ownership, profitability and leverage had no effect on the level of disclosure compliance with Indonesia Accounting Standards convergence to IFRS. While the variable, namely size of the company had effect on the level of disclosure compliance. The regression also showed that the variable had R2 = 0.109. it means that the independent variable only influence the dependent variable for 10.9%.

The Effect Of Transformational Leadership And Perceived Organisational Support On Work-Life Balance Muthia Roza Linda
Economac: Jurnal Ilmiah Ilmu Ekonomi Vol 1 No 1 (2017)
Publisher : Universitas Negeri Padang

Purpose of these study are analyzing the influence of transformational leadership and perceived organisational support to work-life balance on banking employees in Padang. Respondents are 94 female employee at banks, survey was conducted as the sampling technique because Work-Life Balance is a social phenomenon that could be captured and generalized better by using a survey method. To answer the purposes of these study, the data were analyzed by using multiple linear regression using SPSS ver.16. The results revealed that transformational leadership has a positive and significant effect on the Work-Life Balance. The magnitude of the effect of transformational leadership and perceived organisational support, to the work-life balance is 49.8%.

Altruistic Strategy Pada Program Corporate Social Responsibility PT. Semen Padang Tri Rachmat Riski
Economac: Jurnal Ilmiah Ilmu Ekonomi Vol 1 No 1 (2017)
Publisher : Universitas Negeri Padang

Nowdays, Business in society scholars have developed many theoretical frameworks intended to map and measure business organisations’ roles and impacts to community. In fact, socially responsible firms receive more favorable recommendations in recent years relative to earlier ones, documenting a changing perception of the value of such strategies by the analysts. Iannou and serafeim (2010) found that firms with higher visibility receive more favorable recommendations for their CSR strategies and that analysts with more experience, broader CSR awareness or those with more resources at their disposal, are more likely to perceive the value of CSR strategies more favorably. Iannou and serafeim (2010) found the CSR strategies can affect the value creation in public equity markets through analyst recommendations. The purpose of this study was to investigate the effectiveness of implementation strategic CSR in mining company in West Sumatera. This study found that the level of CSR strategic implementation of mining company is altruistic strategy in Sumatera Barat. This strategy strengthens the relationship between company and community (the beneficiaries of the model are community groups and causes) and highlights the corporate intention of “doing the right thing”, without expecting anything in return. Irina and Lamandi (2011) conclude the altruistic CSR strategy can be considered an act of corporate goodwill and the corporate benefits obtained from involvement in philanthropic activities are not quantified. Moreover company need to enhance the ability to upgrading the level of CSR strategic implementation in order to upgrading the level highest level is shareholder strategy. So it is highly recommended that the formulation of strategic CSR supposed to be related to the citizenship needed.

Page 1 of 1 | Total Record : 8

Filter by Year

2017 2017

Filter By Issues

All Issue Vol 4 No 1 (2020): Economac: Jurnal Ilmiah Ilmu Ekonomi Volume 4 Nomor 1 Bulan April 2020 Vol 3 No 2 (2019): Economac: Jurnal Ilmiah Ilmu Ekonomi Volume 3 Nomor 2 Bulan Oktober 2019 Vol 3 No 1 (2019): Economac: Jurnal Ilmiah Ilmu Ekonomi Volume 3 Nomor 1 Bulan April 2019 Vol 2 No 2 (2018): Economac: Jurnal Ilmiah Ilmu Ekonomi Volume 2 Nomor 2 Bulan Oktober 2018 Vol 2 No 1 (2018): Economac: Jurnal Ilmiah Ilmu Ekonomi Volume 2 Nomor 1 Bulan April 2018. Vol 1 No 2 (2017): Economac: Jurnal Ilmiah Ilmu Ekonomi Volume 1 Nomor 2 Bulan Oktober 2017. Vol 1 No 1 (2017)

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Okki Trinanda

Contact Email
Okki Trinanda

Phone
-

Journal Mail Official
okki.trinanda@fe.unp.ac.id

Editorial Address
-

Location
Kota padang,

Sumatera barat

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Okki Trinanda

Contact Email Okki Trinanda

Phone -

Journal Mail Official okki.trinanda@fe.unp.ac.id

Editorial Address -

Location Kota padang, Sumatera barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Okki Trinanda

Contact Email
Okki Trinanda

Phone
-

Journal Mail Official
okki.trinanda@fe.unp.ac.id

Editorial Address
-

Location
Kota padang,

Sumatera barat

INDONESIA