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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 7 No 1 (2025)" : 6 Documents clear
The Efect Of Leverage, Growth, Market Value Added, and Macroeconomics On Stock Returns Mediated By Profitability Yusefa, Helmi; Efni, Yulia; Kamaliah, Kamaliah
Indonesian Journal of Economics, Social, and Humanities Vol 7 No 1 (2025)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.7.1.17-42

Abstract

The existence of an empirical phenomenon of an inconsistent relationship between stock returns and profitability, the inconsistency of macroeconomic influences with stock returns, and the inconsistency of previous research results on factors that affect stock returns are the main reasons behind this research, which questions whether DER, SG (MVA), inflation, and ROA affect stock returns and whether ROA is able to mediate the influence of DER, SG, MVA, and inflation on stock returns. The purpose of the study is to test and analyze whether DER, SG, MVA, inflation, and ROA affect stock returns and whether ROA is able to mediate the effect of DER, SG, MVA, and inflation on stock returns in the transportation and logistics sector listed on the IDX in 2018–2023. The sampling technique is a saturated sample; all populations are sampled. There are 8 companies that meet the qualifications in accordance with the specified population criteria. There are 79 samples from the 8 companies studied with the analysis method used, namely path analysis. At a significance level of 0.05 (5%), the results obtained show that DER, SG, inflation, and ROA have a direct effect on stock returns; MVA has no direct effect on stock returns. Profitability is able to mediate sales growth and MVA on stock returns, but it does not successfully mediate the influence between DER and inflation on stock returns.
THE Analysis of Prostitute Case in the Burning Sun Chat Room Zam, Nurul Hikmah Alfilai; Sawirman, Sawirman; Usman, Fajri
Indonesian Journal of Economics, Social, and Humanities Vol 7 No 1 (2025)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.7.1.43-50

Abstract

This research aims to analyze chat evidence of prostitution cases found in the disclosure of the Burning Sun case. Several well-known K-pop idols and top Korean entertainment companies are involved in this case. Forensic language examination is used for this research to examine the evidence. The study uses a method of collecting, analyzing, and interpreting chat data from various sources that are relevant to the case. In the chat evidence, it was found the role of each participant involved in prostitution. Linguistic forensics analysis identifies the hidden messages, motives, and roles of every individual in the conversation. These findings have a material impact on the legal proceedings and investigations in connection with the Burning Sun case. It also provides insight into how forensic linguistic techniques can be used to identify and analyze chat evidence in a legal context. Therefore, this research provides a deeper understanding of the role of language in criminal proceedings involving famous figures such as K-pop idols and underlines the importance of linguistic analysis in law enforcement.
Blockholder, Accounting Conservatism, Free Cash Flow, and The Cost Of Capital: What do We Know? Santoso, Arif
Indonesian Journal of Economics, Social, and Humanities Vol 7 No 1 (2025)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.7.1.51-64

Abstract

The usefulness of blockholders, accounting conservatism, and free cash flow on the cost of capital is a very important and controversial question. Companies in Indonesia still bear the highest cost of capital in ASEAN+3. This research aims to examine the influence of blockholders, accounting conservatism, and free cash flow on the cost of capital during the Covid-19 pandemic. A total of 68 food and beverage companies in 2020-2021 were used in this research. Data were analyzed using descriptive statistical analysis and panel data regression analysis using Eviews 12. The results showed that blockholders had a positive influence, accounting conservatism had a negative influence, and free cash flow had a positive influence on the cost of capital. The main conclusion from this research is that high accounting conservatism reduces the cost of capital and the size of the cost of capital in line with increasing the company's blockholders and free cash flow.
Competence Of Female Journalists In Covering News Of The Indonesian Presidential Election 2024 On Antaranews.com Musfialdy, Musfialdy; Kodarni, Kodarni; Soim, M
Indonesian Journal of Economics, Social, and Humanities Vol 7 No 1 (2025)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.7.1.1-16

Abstract

The presidential election, which is one of the elections in Indonesia, is conducted through a direct election procedure. In the 2024 presidential election, there are many challenges and obstacles in carrying out journalistic duties. In the 2024 presidential election, journalists often put themselves in situations that occur during the coverage of news in the field. The high level of occupational danger in mass media and journalism in the coverage of the presidential election is considered an inappropriate job for women. The purpose of this study is to determine the competence of women journalists in covering news of the Indonesian presidential election of 2024 at Antaranews.com. Competency standards for journalists, based on Press Council Regulation Number: 1/ Regulation-DP/II/2010 on Journalist Competency Standards. In this study, researchers used 2 theories, namely muted group theory and social responsibility theory. The conclusion in this study is that female journalists in Antaranews are very competent in covering the Indonesian presidential election 2024. It is because female journalists have awareness, knowledge, and skills in covering the 2024 presidential election.
PERCEPTION OF USER EASE, USER BENEFITS, ONLINE PAYMENT SYSTEM, AND MANUAL PAYMENT SYSTEM ON TAXPAYER COMPLIANCE Dewi, Ayu Alit Cita; Darma, Gede Sri
Indonesian Journal of Economics, Social, and Humanities Vol 7 No 1 (2025)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.7.1.65-84

Abstract

This research tries to find out more deeply regarding Perceived User Ease, User Benefits, Online Payment Systems, and Manual Payment Systems for Taxpayer Compliance. The research location was conducted in the city of Denpasar with the number of samples used as respondents being 100 Taxpayer motorized vehicles. The data analysis technique used is SEM-PLS. The results of the study show that perceived user convenience has a positive and significant effect on the online payment system. Perceived User Ease has a positive and significant effect on the Manual Payment System. Perceived User Ease has a positive and significant effect on Taxpayer compliance. Perceived User Benefits have a positive and significant effect on increasing the Online Payment System. Perceived User Benefits have a positive and significant effect on increasing the Manual Payment System. Perception of User Benefits has a positive and significant effect on Taxpayer compliance. The Online Payment System has a positive and significant effect on taxpayer compliance. The Manual Payment System has a positive and significant effect on taxpayer compliance. The Online Payment System is able to mediate in a positive and significant way the influence of perceived user convenience on taxpayer compliance in paying taxes. The Online Payment System is able to mediate in a positive and significant way the influence of perceived user benefits on taxpayer compliance. The Manual Payment System is able to mediate in a positive and significant way the influence of perceived user convenience on taxpayer compliance.
The Effect of Independent Commissioners, Government Ownership, Company Capacity, and Profitability on Sustainability Report Disclosure Putri, Hariana; Savitri, Enni; Diyanto, Volta
Indonesian Journal of Economics, Social, and Humanities Vol 7 No 1 (2025)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

A sustainability report is a report that provides information about the impact of a company on environmental, social, and economic aspects. With this report on sustainability report disclosure, it is expected to attract the attention of companies in global business and increase public confidence and the willingness of stakeholders to invest their capital in the company. This study aims to analyze the effect of independent commissioners, government ownership, company size, and profitability on sustainability report disclosure. In this study, 115 companies were listed on the Indonesia Stock Exchange (IDX) in 2019–2021. The sampling method used was purposive sampling. The number of samples in this study was 45 companies in 2019–2021. The analysis tool uses multiple linear regression tests. The results of this study indicate that independent commissioners have no effect on sustainability report disclosure, and company size has no effect on sustainability report disclosure. Meanwhile, government ownership affects the disclosure of sustainability reports, and profitability affects the disclosure of sustainability reports.

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