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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 108 Documents
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The Role of Risk Based Internal Audit and Risk Management in the Prevention and Detection of Fraud in Auction Companies (Study Case at PT JBA Indonesia) Zahra, Silmy Auliya
Indonesian Journal of Economics, Social, and Humanities Vol 7 No 2 (2025)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.7.2.187-199

Abstract

The benchmarking report on Anti-Fraud Technology published by ACFE (2024) revealed that companies in the field of transportation are at significant risk of fraud, especially with the emergence of more sophisticated technology used by fraud perpetrators. Therefore, it can be determined that the purpose of this study is to determine and understand the role of risk-based audit internal and risk management in Detection and prevention of fraud in auction companies specifically at PT JBA Indonesia which is the subject of this study. This research was conducted using a qualitative method, with primary data collected in the form of interviews and secondary data collected in the form of journals, books that are relevant to the research topic, and previous research. The results of this study are that audit internal contributes through evaluating and strengthening internal controls, the adoption of a risk-based approach, increasing Anti-Fraud awareness, and utilizing technology such as WBS to receive reports of indications of fraud. On the other hand, risk management focuses on preparing and updating risk registers, collaborating with the Anti-Fraud team to develop recommendations and mitigation, collaborating with the audit internal team for preventive measures, and conducting in-depth analysis of fraud incidents to identify root causes. Based on the research that has been conducted, there are recommendations for future research such as expand the research subject, combine research methods into a mix method, develop a new fraud analysis theory, which is 5W + 5H, and use additional tools such as NVIVO, MAXQDA, SPSS, and others.
The Role of Japan-ASEAN Integration Fund in Advancing Equality for Human Security and Sustainable Development Wulandari, Diah Ayu
Indonesian Journal of Economics, Social, and Humanities Vol 7 No 2 (2025)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.7.2.171-186

Abstract

In Southeast Asia, inequality remains a persistent problem, as differences in access to education, healthcare, technology, and economic opportunities disrupt long-term growth and regional stability. One significant collaboration to address the issue is the Japan-ASEAN Integration Fund (JAIF), which was formed to strengthen ASEAN integration efforts and promote equitable development among its member countries. This research aims to analyze the role of JAIF in advancing equalities to achieve human security and Sustainable Development. Multiple data and information related to this research are described qualitatively and analyzed using the theoretical framework of human security and sustainable development. The research findings indicate the significance of JAIF in enhancing human security within ASEAN by employing the principles of freedom from fear, freedom from want, and freedom to live with dignity. JAIF-funded activities have supported initiatives in socioeconomic empowerment, security, and capacity building in ASEAN countries. The effectiveness of JAIF is influenced by the regional political structure, economic disparities, and institutional limitations. To enhance its effectiveness, stronger collaboration between ASEAN institutions and national governments is needed to make JAIF-funded programs more adaptive and inclusive.
Effect of Effectiveness of the Board of Commissioners, Audit Committee, Quality of External Auditor on Tax Avoidance Wirabrata, Esa Amelia
Indonesian Journal of Economics, Social, and Humanities Vol 7 No 3 (2025)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.7.3.201-214

Abstract

Supervision is one of the important components in realizing good corporate governance. Herein lies the importance of corporate governance, namely as a guarantor of the protection of the rights of shareholders. Corporate governance is one of the key elements in increasing economic efficiency, which includes a series of relationships between company management, the board of commissioners, shareholders and other stakeholders. This study aims to identify the effect of the effectiveness of the board of commissioners, audit committee, and the quality of external auditors on tax avoidance. The theory used in this study is the theory of agency theory, taxes, the board of commissioners, the audit committee, and external auditors. This study uses a sample of non-financial sector service companies during 2015-2019 using the purposive sampling method. The data used are obtained from financial reports and annual reports listed on the Indonesia Stock Exchange. Data analysis using multiple linear regression model, classical assumption test and hypothesis testing. The results of this study indicate that the effectiveness of the board of commissioners has no effect ontax avoidance, and the effectiveness of the audit committee does not affect tax avoidance, while the quality of external auditors affectstax avoidance.
The Effect of Financial Performance on Sustainable Growth Rate Pandiangan, Tumpal; Nurmayanti, Poppy; Savitri, Enni
Indonesian Journal of Economics, Social, and Humanities Vol 7 No 3 (2025)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.7.3.215-226

Abstract

The effect of financial performance on the sustainable growth rate (SGR) is generally positive and significant. Financial performance, which reflects a company's profitability and efficiency, plays a crucial role in enabling a company to grow sustainably without relying excessively on external capital. Companies with better financial performance tend to have higher sustainable growth rates, indicating they can fund growth internally through retained earnings and efficient financial management. This study aims to analyze the effect of financial performance (liquidity ratio, solvency ratio, activity ratio, and Market Prospect Ratio) on sustainable growth rates. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2021, namely 269 companies. Sampling in this study used the purposive sampling method, so that of the 269 population only 47 companies fulfilled the sampling criteria. This study used multiple linear regression as a research data analysis tool. The results showed that the liquidity ratio, solvency ratio, and Market Prospect Ratio have a negative effect on the sustainable growth rate (SGR). While the activity ratio has a positive effect on the sustainable growth rate (SGR).
The Role of Trust in Moderating the Influence of Service Quality on the Satisfaction of Umrah Pilgrims of PT Ila Safinatin Najah Nahendra, Nanang; Herman Halim, Edyanus; Jahrizal, Jahrizal
Indonesian Journal of Economics, Social, and Humanities Vol 7 No 3 (2025)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.7.3.241-256

Abstract

This study aims to analyze the role of trust in moderating the effect of service quality on the satisfaction of umrah pilgrims of PT Ila Safinatin Najah. This study consists of three variables, namely, service quality (X), trust (Z), and satisfaction (Y). Research questions in this study include the effect of service quality on satisfaction, the effect of trust on satisfaction, and the effect of service quality moderated by trust on the satisfaction of the umrah pilgrims of PT Ila Safinatin Najah. The sample in this study were pilgrims who had left for Umrah with PT Ila Safinatin Najah in Pekanbaru city, totaling 90 respondents. Data collection was carried out by giving questionnaires to respondents, and the data analysis used was multiple linear regression analysis and moderate regression analysis (MRA) with the help of SPSSThe results showed that service quality has a positive and significant effect, trust has no positive and significant effect, and service quality moderated by trust has no positive and significant effect on the satisfaction of Umrah pilgrims at PT Ila Safinatin Najah.
The Effect of Competence and Work Culture on Employee Performance Through Employee Commitment Bkn Regional Office XII Pekanbaru Hasibuan, Agnes Rahmawati; Zulfadil, Zulfadil; Widayatsari, Any
Indonesian Journal of Economics, Social, and Humanities Vol 7 No 3 (2025)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.7.3.257-270

Abstract

The purpose of this study was to ascertain and examine the impact of work culture and competency on employee commitment, among other goals. to ascertain and examine how employee performance is impacted by competence and workplace culture. to ascertain and examine how employee commitment affects worker performance. In order to ascertain and examine how employee engagement and work culture impact performance. In this study, the population was 102 employees of Regional Office XII BKN Pekanbaru. This research used a saturated sample method. The data used in this study are primary data and secondary data, while the data collection technique uses a questionnaire. The data analysisculture affect commitment. Competence and work culture affect employee performance. Commitment has a significant effect on employee performance. Competence has a significant effect on employee performance through commitment. This means that an employee's abilities, skills, and knowledge (competence) have an effect on their performance, and this impact occurs through their level of commitment to work or organization. Work culture has a significant effect on employee performance through commitment. This means that a positive and supportive work culture will increase employee commitment to the organization and their work.
The Moderating Effects of Past Change Experience on the Relationship Between Change Related Self-Efficacy and Employee Commitment to Change Jameri, Aszahari Mohamad; Noranee, Shereen; Nik Abdullah, Nik Herda
Indonesian Journal of Economics, Social, and Humanities Vol 7 No 3 (2025)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.7.3.271-283

Abstract

Organizational change is a common occurrence in today's dynamic business environment, and employee commitment plays a crucial role in its successful implementation. However, the factors influencing employee commitment and the role of past change experience in this process are underexplored in the context of Malaysian Government-Linked Investment Companies (GLICs). This paper aims to propose a conceptual framework for the moderating effects of past change experience on the relationship between change related self-efficacy on employee commitment towards organizational change in Malaysian GLICs. This paper employs a qualitative approach by reviewing all pertinent literature on the subject from various databases and relating it to the current environment, which attempts to bring the entire concept of organizational change into focus based on the findings of previous research and a proposed conceptual framework that can be used for future research. This research will contribute to the existing body of knowledge by providing a thorough comprehension of the factors of change related to self-efficacy influencing employee commitment towards organizational change. The findings will have practical implications for GLIC leaders and change managers, providing insights on how to effectively engage employees during periods of change, increase their commitment, and ultimately increase the success of organisational change initiatives.
The Influence of Cafe Design and Price on Purchase Decision and Customer Satisfaction in Bukit Raya District, Pekanbaru Ananda, Rizky; Kurniawati, Devi
Indonesian Journal of Economics, Social, and Humanities Vol 7 No 3 (2025)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.7.3.227-239

Abstract

This study aims to examine the influence of cafe design and price on purchase decision and customer satisfaction among cafe visitors in Bukit Raya District, Pekanbaru. Using a quantitative approach with a sample of 180 respondents, data were collected via a Likert-scale questionnaire and analyzed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS). The results show that both design and price have significant effects on purchase decisions and customer satisfaction. Moreover, purchase decision partially mediates the relationship between design, price, and satisfaction. The findings provide practical insights for cafe managers to enhance customer experience through strategic interior design and pricing policies.

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