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Gedung Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau (lantai 2). Kampus Binawidya, Jl. H.R. Soebrantas Km. 12.5 Panam. Pekanbaru, Indonesia - 28293
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INDONESIA
Indonesian Journal of Economics, Social, and Humanities
Published by Universitas Riau
ISSN : 26560267     EISSN : 2656355X     DOI : https://doi.org/10.31258/ijesh
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice
Indonesian Journal of Economics, Social, and Humanities (IJESH) is a peer-reviewed academic journal of studies in the field of Economics, Social, and Humanities studies, both theories and practices published biannually in January and July by Research and Community Service Institution of Universitas Riau. Given that the journal prioritizes research reports in educational theories and practices, viewpoint articles in the field of education will also be considered for publication.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 6 Documents
 1 
Search results for , issue "Vol 2 No 2 (2020)" : 6 Documents clear
The Influence of Islamic Corporate Governance Towards Financial Performance (Empirical Study on Sharia Commercial Banks in Indonesia Year 2013-2017) Nursaidah Nasution; Nasrizal Nasrizal
Indonesian Journal of Economics, Social, and Humanities Vol 2 No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.2.2.79-90

Abstract

This study aims to find empirical evidence of the Islamic corporate governance mechanism influence the institutional ownership, commissioner board proportion, a board of independent commissioners, the sharia supervisory board proportion, and the audit committee on financial performance. The population of this study is Sharia Commercial Bank in Indonesia year 2013-2017. The population is 13 Sharia Commercial Banks. The sampling technique in this study used a purposive sampling technique. This study obtained 9 banks. The data used is secondary data and data analysis methods using multiple regression analysis. The result of this study concludes that the institutional ownership, the size of board commissioners, independent commissioner board, the size of the sharia supervisory board, and the audit committee do not affect financial performance.
Examining Types of Audit Judgment and Objectivity Threat: Empirical Findings from Public and Private Sector Internal Auditors in Malaysia Fazlida Mohd Razali
Indonesian Journal of Economics, Social, and Humanities Vol 2 No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.2.2.91-104

Abstract

Increasing number of litigation suits against internal auditors has proved that there is heightened scrutiny on the quality of internal auditor’s judgment. As internal auditor’s judgment relies highly upon by the stakeholders, this paper aims to identify the types of audit judgment deemed to be critical for the success of an audit engagement. It also explores the types of objectivity threat experienced by Malaysian internal auditor. The present study also examined if there had been significant difference between objectivity threat experienced by public sector internal auditors and those of the private sector. The paper opted for an exploratory study using the questionnaires. A total of 150 copies of questionnaire were distributed to internal auditors working in private and public sectors. The findings indicated risk judgment (judgment on existing and emerging risk faced by organisation) as the most critical success factor in internal audit engagement. The findings also revealed that social pressure, cognitive biases, and intimidation as the top three threats that could threaten internal auditor objectivity, thus possibly affect internal auditor ability to make an objective judgment. However, this study found that there was no significant differences between the objectivity threats experienced by internal auditors in the private sector and those in the public sector. The research extent internal auditing literatures which focuses on the factors influencing internal auditor’s objectivity, but tended to omit the impact of the objectivity on influencing internal auditor’s judgment. This study has provided evidence of potentially serious risk of objectivity threats that may impair the internal auditors’ objectivity, thus reducing their ability to make an objective judgment. This paper fulfils an identified need to study flaws in internal auditor’s judgment and the existences of objectivity threat in Malaysian internal audit environment regardless either in public or private sector.Increasing number of litigation suits against internal auditors has proved that there is heightened scrutiny on the quality of internal auditor’s judgment. As internal auditor’s judgment relies highly upon by the stakeholders, this paper aims to identify the types of audit judgment deemed to be critical for the success of an audit engagement. It also explores the types of objectivity threat experienced by Malaysian internal auditor. The present study also examined if there had been significant difference between objectivity threat experienced by public sector internal auditors and those of the private sector. The paper opted for an exploratory study using the questionnaires. A total of 150 copies of questionnaire were distributed to internal auditors working in private and public sectors. The findings indicated risk judgment (judgment on existing and emerging risk faced by organisation) as the most critical success factor in internal audit engagement. The findings also revealed that social pressure, cognitive biases, and intimidation as the top three threats that could threaten internal auditor objectivity, thus possibly affect internal auditor ability to make an objective judgment. However, this study found that there was no significant differences between the objectivity threats experienced by internal auditors in the private sector and those in the public sector. The research extent internal auditing literatures which focuses on the factors influencing internal auditor’s objectivity, but tended to omit the impact of the objectivity on influencing internal auditor’s judgment. This study has provided evidence of potentially serious risk of objectivity threats that may impair the internal auditors’ objectivity, thus reducing their ability to make an objective judgment. This paper fulfils an identified need to study flaws in internal auditor’s judgment and the existences of objectivity threat in Malaysian internal audit environment regardless either in public or private sector.
Revitalization of Tarompa Datuak Crafts Through Design Development as an Efforts to Strengthen Creative Economic Existence in the Era of Disruption Amrizal Amri Muchtar; Ahmad Akmal; Purwo Prihatim; Sumadi Sumadi
Indonesian Journal of Economics, Social, and Humanities Vol 2 No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.2.2.105-118

Abstract

The tarompa datuak traditional craft is one of the Minangkabau ethnic local cultural assets which can be explored to strengthen the existence of a creative economy in West Sumatra. However, the development of this craft has been eroded by time, its products are less in demand by consumers, crafters are increasingly reduced and there is no regeneration, this is caused by the absence of innovation on the product, so that the ergonomic aspects and aesthetic have not become the standard of product feasibility by the crafters. Revitalizing the tarompa datuak through the development of its product design is an urgent step to take. It aims to enrich the variety of products, increase the welfare of the community and is part of cultural preservation. Revitalization is done by using research and development methods, which starts with exploring the tarompa datuak model that already exists in West Sumatra to become a trendy model, according to the needs and desires of consumers. The revitalization process begins with exploration, design, prototype, implementation and evaluation of product feasibility, so that the product developed is empirically tested. The success of this revitalization lies in the flexibility of the community in adapting to changes in the era of disruption. The results obtained: innovative products, cultural pelestraian and community economic empowerment.
The Effect of Recruitment and Training on Commitment and Performance of Village Business Entity (Bumdes) Management in Kampar Regency Riau Province Novianti Zalukhu; Susi Hendriani; Kurniawaty Fitri
Indonesian Journal of Economics, Social, and Humanities Vol 2 No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.2.2.135-146

Abstract

This study aims to determine the effect of recruitment and training on the commitment and performance of Village Bussiness Entity managers in Kampar district. The population in this study were all managers who were members of Village Bussiness Entity in Kampar Regency. Primary data in this study were collected by using questionnaire as research instrument to prove the results of the study. Multiple regression analysis with the assistance of the SPSS program was used to test the hypothesis in this study. The sampling technique was purposive sampling method (30 Village Bussiness Entity in 30 Kampar District Villages). The results showed that: 1) There's is positive and significant influence between recruitment and commitment of Village Bussiness Entity, 2) There was positive but not significant effect between training and commitment of Village Bussiness Entity managers, 3) There is positive and simultaneously significant effect between recruitment and training towards Village Bussiness Entity, 4) There is positive and significant effect between the commitment and performance of Village Bussiness Entity.
The Effect of Liquidity, Leverage and Profitability on Financial Distress Volta Diyanto
Indonesian Journal of Economics, Social, and Humanities Vol 2 No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.2.2.127-133

Abstract

This study aims to analyze the effect of liquidity, leverage, and profitability on financial distress in manufacturing companies in Riau province. 129 manufacturing companies experiencing financial distress in Riau province were selected as samples using purposive sampling method. The data were analyzed using multiple linear regression. The results show that the current ratio affects financial distress. The debt to equity ratio affects financial distress. Return on assets affects financial distress.
Relationship Corporate Social Responsibility, Strategy on Marketing Performance: Value Creation as Mediation Musfialdy Musfialdy; Muhammad Soim; Edison Edison
Indonesian Journal of Economics, Social, and Humanities Vol 2 No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.2.2.119-126

Abstract

Social investment by the company will build synergy for people, organizations, and individual which then build the company’s existence. Social investment using social capital also demands to support the company’s success in finding sustainable profits. This study aims to analyze the effect Corporate Social Responsibility (CSR) strategy on marketing performance and value creation as mediation The samples were 115 business media company in Indonesia. The data were collected by interviews and questionnaires. The data were analyzed by path analysis. The results show that CSR strategy has affected on value creation. CSR strategy affects marketing performance. Value creation has effects on marketing performance.

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