Indonesian Journal of Economics, Social, and Humanities
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.
Articles
108 Documents
<![CDATA[Good Governance on Village Fund Management with The Use of Information Technology as A Moderating Variable ]]>
<![CDATA[Safrizal Safrizal]]>;
<![CDATA[Taufeni Taufik]]>;
<![CDATA[Yesi Mutia Basri]]>
<![CDATA[ Indonesian Journal of Economics, Social, and Humanities Vol 4 No 1 (2022) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau ]]>
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DOI: 10.31258/ijesh.4.1.15-28
<![CDATA[This study contains testing and analysis of the effect of good governance principles on the management of village funds, as well as the use of information technology as moderation. The population in this study was 197 villages in Indragiri Hilir Regency with a sample of 132 villages. The sampling technique used was proportional stratified random sampling based on the village index. The data were analyzed using SPSS. The finding showed all influential hypotheses, namely good governance with the principles of transparency, accountability, and community participation in the management of village funds, and moderated by the use of information technology.]]>
<![CDATA[A Framework of Contingencies Factors, Government Support and Management Accounting Practices in Malaysian Small and Medium-Sized Enterprises ]]>
<![CDATA[Nik Herda Nik Abdullah]]>;
<![CDATA[Nur Maisara Arif Mirza]]>;
<![CDATA[Shamala Krishnan]]>;
<![CDATA[Azliza Azrah Mohd Zakaria]]>;
<![CDATA[Grace Morris]]>
<![CDATA[ Indonesian Journal of Economics, Social, and Humanities Vol 4 No 1 (2022) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau ]]>
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DOI: 10.31258/ijesh.4.1.1-13
<![CDATA[Small and medium-sized enterprises (SMEs) are critical in developing countries, as they create significant job opportunities and contribute to global economic development. Numerous Malaysian SMEs are struggling to survive in the aftermath of the COVID-19 outbreak. As a result, the adoption of management accounting practices (MAPs) plays an important role in supporting decision making, which aids in the sustainability of SMEs' economic growth and leads to long-term performance. However, there is limited research on MAPs being used in SMEs across various industries. This paper aims to propose a conceptual framework for the factors affecting MAPs in Malaysian SMEs from a contingency theory perspective. 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 MAPs into focus based on the findings of previous research and a proposed conceptual framework that can be used for future research. This research has contributed to the literature by providing a conceptual framework for MAPs from the perspective of contingency theory, with an addition on government support, which can improve industry competitiveness, business prosperity, and long-term performance. Based on the proposed framework, further empirical study is needed to examine whether the factors that contribute significantly to the adoption of MAPs in SMEs.]]>
<![CDATA[President Director Age, MBA Degree, and Earnings Management ]]>
<![CDATA[Siska Rohaliza]]>;
<![CDATA[Poppy Nurmayanti M]]>;
<![CDATA[Emrinaldi Nur DP]]>
<![CDATA[ Indonesian Journal of Economics, Social, and Humanities Vol 4 No 2 (2022) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau ]]>
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DOI: 10.31258/ijesh.4.2.99-110
<![CDATA[This study aimed to examine the effect of president director’s characteristics (i.e., age and MBA degree) on earnings management. This study used accrual earnings management with abnormal accruals as a proxy and real activity earnings management with abnormal discretionary expense as a proxy for earnings management. The population is all manufacturing companies listed on the Indonesia Stock Exchange between 2016 and 2019. The sample was selected based on the purposive sampling method, so that the companies sampled were 91 companies with a total of 364 observations. The data analysis method used is multiple regression analysis. These results find that age has a negatively significant effect on abnormal accruals and has not significant effect on abnormal discretionary expense. An MBA degree as a proxy for education has a positively significant effect on earnings management. Our results are consistent with the predictions of the upper echelons theory and have implications for various stakeholders, as well as providing insight for regulators in determining the qualifications or requirements to become president director]]>
<![CDATA[Implementation of PSAP Number 13 at Arifin Achmad Hospital Riau Province ]]>
<![CDATA[Arini Arini]]>;
<![CDATA[Aljufri Aljufri]]>;
<![CDATA[Serly Novianti]]>
<![CDATA[ Indonesian Journal of Economics, Social, and Humanities Vol 4 No 2 (2022) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau ]]>
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DOI: 10.31258/ijesh.4.2.85-97
<![CDATA[To realize a good governance system, it is necessary to make changes in the field of financial accounting, as well as apply a standard, guidelines, and principles as a reference for every government organization in preparing financial reports. Therefore, the Minister of Finance issued Regulation of the Minister of Finance (PMK) Number 217/PMK.05/2015 concerning the statement of accrual-based Government Accounting Standards (PSAP), namely PSAP No. 13 concerning the presentation of the financial statements of the Public Service Agency (BLU). This BLU / BLUD financial report provides information about the economic resources and obligations of the BLU / BLUD at the reporting date and the flow of economic resources during the current period. Users need this information to evaluate the economic capability of BLU / BLUD in future activities. For that we need a test of the factors that can affect the implementation of PSAP No. 13 of them. This study will examine the effect of Organizational Commitment, Human Resources and Information Systems on the Implementation of PSAP No. 13. This research will be conducted at RSUD Arifin Achmad, Riau Province. The research approach uses quantitative with primary data sources. The test uses multiple regression testing with SPSS 23. The results of statistical tests show that Organizational Commitment and Human Resources (HR) have no significant effect on the implementation of PSAP No. 13, while the Information System has a significant effect on the implementation of PSAP No. 13.]]>
<![CDATA[The Effect of Institutional Ownership, Families’ Ownership, Ownership Concentration and Dividend Policy Towards Firm Performance ]]>
<![CDATA[Teguh Ade Putra]]>;
<![CDATA[Andreas Andreas]]>;
<![CDATA[Enni Savitri]]>
<![CDATA[ Indonesian Journal of Economics, Social, and Humanities Vol 4 No 2 (2022) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau ]]>
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DOI: 10.31258/ijesh.4.2.151-165
<![CDATA[This purposed of this study is to analyze the effect of institutional ownership, family’s ownership, ownership concentration and dividend policy towards firm performance. This type of quantitative research, the data used secondary data. The population in this research were the manufacture companies listed in Indonesia Stock Exchange (BEI) during period 2015 until 2017. Sample selection method was using with technique purposive sampling, with certain proposals selected by 90 companies. Data collection methods in this research are literature study and internet access. The data was analysed by multiple linear regression. The results showed that institutional ownership has impact toward firm performance, family’s ownership does not impact toward firm performance, ownership concertation has impact toward firm performance and dividend policy has impact toward firm performance.]]>
<![CDATA[How do Economic Structures Reduce Poverty? ]]>
<![CDATA[Widhi Ariestianti Rochdianingrum]]>;
<![CDATA[Nur Laily]]>
<![CDATA[ Indonesian Journal of Economics, Social, and Humanities Vol 4 No 2 (2022) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau ]]>
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DOI: 10.31258/ijesh.4.2.139-150
<![CDATA[Poverty reduction is a government program that is carried out annually. Various efforts were made to reduce poverty levels. One of the efforts that has been taken was to continue to maintain economic growth so that it continued to increase and grow. The existence of economic growth indicates a cycle of economic activity. One of the most important production factors for economic growth is the use of labor absorbed in economic sectors. If a large number of labor are absorbed in production activities, there is an increase in income in the family. The greater one's income level, the more one's welfare level increases. The increase in welfare that exists in society indicates that the poverty level is getting smaller. This research was conducted to test empirically on this matter. In this study, path analysis was used to determine the role of economic structure in reducing poverty with economic growth as a mediating variable. The results of this study indicated that economic growth can mediate the economic structure in reducing poverty levels through the absorption of labor in economic sectors and the resulting increase in output in each economic sector.]]>
<![CDATA[The Influence of Capital Adequacy Ratio (CAR) and Net Interest Margin (NIM) on Profitability (Survey on Foreign Exchange Commercial Banks Listed in Indonesia Stock Exchange the Year 2011-2015) ]]>
<![CDATA[Surtikanti Surtikanti]]>;
<![CDATA[Asep Saepudin]]>;
<![CDATA[Yashinta Arizona]]>;
<![CDATA[Sri Dewi Anggadini]]>
<![CDATA[ Indonesian Journal of Economics, Social, and Humanities Vol 4 No 2 (2022) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau ]]>
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DOI: 10.31258/ijesh.4.2.111-122
<![CDATA[The study empirically partially the influence of Capital Adequacy Ratio and Net Interest Margin to Profitability (Return On Asset) in listed Foreign Exchange Commercial Banks in Indonesia Stock Exchange from 2011 to 2015. Problems that occur in Foreign Exchange Commercial Banks is the increase Capital Adequacy Ratio and Net Interest Margin but not followed by a rise of the return on assets. The research uses descriptive analysis verification in 24 Foreign Exchange Commercial Banks of sample select by using purposive sampling, so obtained samples 8 Foreign Exchange Commercial Banks with 40 financial reports on listed Foreign Exchange Commercial Banks in Indonesia Stock Exchange from 2011 to 2015. Data analysis technique used is multiple linier regression analysis. These results indicate that the variabel of Capital Adequacy Ratio significantly influence the Profitability (Return On Asset) while Net Interest Margin variabel significantly influence Profitability (Return On Asset) on listed Foreign Exchange Commercial Banks in Indonesia Stock Exchange from 2011 to 2015.]]>
<![CDATA[Managing Early Childhood Care Education for National Consciousness Sustainability in Nigeria ]]>
<![CDATA[Nimota Jibola Kadir Abdullahi]]>;
<![CDATA[Abdulmumin Abubakar Lawal]]>;
<![CDATA[Abdulyaqin Tukur Murtala]]>;
<![CDATA[Saheed Oyeniran]]>
<![CDATA[ Indonesian Journal of Economics, Social, and Humanities Vol 4 No 2 (2022) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau ]]>
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DOI: 10.31258/ijesh.4.2.123-137
<![CDATA[The main objective of this study was to investigate the effect of management of early childhood care education on national consciousness sustainability. the participants were selected from the sampled public early childhood care education in the northeast zone, of Nigeria. sample of 331 head teachers and 351teachers to make a total of 682 participants were proportionally selected from the sampled schools. Pearson product-moment correlation coefficient and linear regression analysis were used to test the hypotheses. The findings showed that staffing, planning of lessons, and coordination enhanced national consciousness sustainability. Thus, it was recommended that school managers should continue to provide appropriate and adequate staffing of early childhood care education so as to improve the effective development of human capital towards promoting national consciousness sustainability, Also, school managers should encourage caregivers to effectively plan lessons in order to motivate learners and build collaborative processes between teachers and school managers towards the realization of national consciousness sustainability. Furthermore, school managers should continue to coordinate early childhood care education effectively and efficiently so as to ensure mutual understanding and effective teamwork for the realization of national consciousness sustainability.]]>
<![CDATA[The Success of E-Government as A Public Service System in South Bengkulu Regency ]]>
<![CDATA[Herpita Wahyuni]]>;
<![CDATA[Ulung Pribadi]]>;
<![CDATA[Danang Eko Prastya]]>
<![CDATA[ Indonesian Journal of Economics, Social, and Humanities Vol 4 No 3 (2022) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau ]]>
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DOI: 10.31258/ijesh.4.3.221-236
<![CDATA[This research aims to see how well E-government is as a public service system in South Bengkulu Regency. Testing five hypotheses, namely: ease of use of E-government, the benefits of using E-government, security risks, privacy security risks that affect public trust in the government, and trust in government has a positive and significant effect on intentions to use E-government. The research method uses quantitative research methods by distributing questionnaires in the South Bengkulu Regency and analysis of data testing using Smart PLS. The results of the hypothesis test prove that there are three rejected hypotheses, namely: ease of use, benefits of use, and security risks to government trust, while the two accepted hypotheses are: privacy security risks which influence public confidence in the government, and trust in the government has a positive and significant effect against the intention of using E-government.]]>
<![CDATA[The Effect of Governance and Accounting Information Systems on Village-Owned Enterprise Performance in Bengkalis District ]]>
<![CDATA[Melia Dina Sabilla]]>;
<![CDATA[Nur Azlina]]>;
<![CDATA[Suci Nurulita]]>
<![CDATA[ Indonesian Journal of Economics, Social, and Humanities Vol 4 No 3 (2022) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau ]]>
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DOI: 10.31258/ijesh.4.3.193-203
<![CDATA[This study aims to determine and examine the factors that affect the performance of Village-Owned Enterprises (Village-Owned Enterprise). The factors tested in this study are governance and accounting information systems. The source of data used in this study is primary data and data collection is carried out directly using a questionnaire which is measured using a Likert scale. The population in this study were all Village-Owned Enterprise in Bengkalis Regency, amounting to 136 Village-Owned Enterprise. The total sample of this research is 58 Village-Owned Enterprise with 174 respondents. The sampling technique used is purposive sampling, simple random sampling, which holds the position of Village-Owned Enterprise director, Village-Owned Enterprise secretary or treasurer, and Village-Owned Enterprise supervisor. Data analysis was performed using multiple linear regression which was processed with the help of SPSS (Software Platform Offers Advanced Statistical Analysis) version 23 program.]]>
