cover
Contact Name
Restu Hayati
Contact Email
restuhayati@eco.uir.ac.id
Phone
+6281277692023
Journal Mail Official
kiat@jurnal.uir.ac.id
Editorial Address
Badan Penerbit Fakultas Ekonomi Universitas Islam Riau JL. Kaharuddin Nasution Km 11. Marpoyan Damai - Pekanbaru Riau
Location
Kota pekanbaru,
Riau
INDONESIA
Jurnal Ekonomi KIAT
Published by Universitas Islam Riau
ISSN : 14103834     EISSN : 25977393     DOI : 10.25299
Journal Ekonomi KIAT is a scientific journal published by the Faculty of Economics and Business, Universitas Islam Riau. The purpose of Jurnal Ekonomi Kiat is to disseminate the results of research, study, and development in the fields of economics and finance, in particular in the fields of accounting, management, capital markets, business law, taxation, information systems, and other fields of economics and finance. The focus and scope of this journal are subjected to the area of economics and finance in particular in the fields of accounting, management, capital markets, business law, taxation, information systems, and other fields of economics and finance. Jurnal Ekonomi KIAT invites papers on a wide range of topics, including the following (but not limited on these topics area) : Accounting Business Management Capital market Business Law Taxation Information System
Articles 5 Documents
Search results for , issue "Vol. 36 No. 2 (2025): Desember" : 5 Documents clear
Dampak Hilirisasi Industri Manufaktur Terhadap Pertumbuhan Hijau Inklusif Mu’min, M. Silahul; Kartiko, Nafis Dwi; Anam, Muhammad Syariful
Jurnal Ekonomi KIAT Vol. 36 No. 2 (2025): Desember
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2025.25093

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh hilirisasi industri manufaktur di Kalimantan terhadap pertumbuhan hijau yang inklusif. Desain/Metodologi/Pendekatan: Dengan menggunakan data dari Badan Pusat Statistik dan menerapkan konsep inclusive green growth (IGG), penelitian ini membagi pertumbuhan tersebut ke dalam tiga dimensi: ekonomi, sosial, dan lingkungan, yang diukur melalui 17 variabel. Penelitian ini mengadopsi metode normalisasi Minimum-Maksimum untuk data, sehingga memungkinkan perbandingan yang setara antarvariabel. Penelitian ini menggunakan metode regresi panel untuk mengestimasi pengaruh kebijakan hilirisasi manufaktur terhadap pertumbuhan hijau inklusif di Pulau Kalimantan. Temuan: Hasil dari penelitian ini menunjukkan variasi signifikan antarprovinsi dalam pencapaian IGGI. Analisis regresi yang dilakukan menunjukkan bahwa meskipun hilirisasi berpotensi mendukung pertumbuhan hijau, faktor-faktor lain seperti kondisi ekonomi dan sosial daerah juga berperan penting. Temuan ini menegaskan perlunya kebijakan yang terintegrasi yang tidak hanya fokus pada hilirisasi tetapi juga pada peningkatan sosial dan pengelolaan lingkungan untuk mencapai pertumbuhan yang berkelanjutan dan inklusif. Keterbatasan dan Implikasi Penelitian: Keterbatasan proksi hilirisasi (dummy) dan ketersediaan data dapat memengaruhi generalisasi; riset lanjut perlu indikator hilirisasi yang lebih granular serta evaluasi kausal jangka panjang lintas-sektor. Implikasi Praktis: Kebijakan hilirisasi berperan sebagai mekanisme kondisional yang menentukan apakah industrialisasi manufaktur mampu mendorong pertumbuhan hijau inklusif, sehingga implementasinya perlu diintegrasikan dengan regulasi lingkungan, investasi teknologi bersih, dan disesuaikan dengan karakteristik provinsi di Kalimantan. Orisinalitas/Nilai: Studi regional pertama yang menggabungkan indeks IGG komposit dan interaksi kebijakan hilirisasi-manufaktur di Kalimantan untuk menilai dampak keberlanjutan yang inklusif.
Risk factors and reinsurers’ performance: Analyzing the effects of underwriting, operational, retention, and investment risks on reinsurers in Nigeria Usman, Aishat Oladunni; Obalola, Musa Adebayo
Jurnal Ekonomi KIAT Vol. 36 No. 2 (2025): Desember
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2025.25197

Abstract

Purpose: This research investigated the impact of underwriting, operational, retention and investment risks on profit after tax and return on assets of reinsurers. Design/methodology/approach: The study used an ex-post facto research design using quarterly time series data of the selected reinsurance company for a 13-year period from 2013 to 2024. Eviews 9 was used to perform descriptive analysis, correlation analysis, unit root test and regression analysis to test the effects of the underwriting, operational, retention and investment risks on the profit after tax and return on assets of reinsurers. Findings: The results revealed that underwriting, operational and retention risks have negative and insignificant effects on return on assets. The effects of the trio on profit after tax is negative but significant. Investment risk has positive and significant effect on both return on assets and profit after tax of reinsurers. This shows that high underwriting, operational, retention risks reduce the profitability of reinsurer while high investment risk increases reinsurers’ profitability there by cushioning the effect of the other risks on profitability. Limitations and Research implications: As the paper relied heavily on secondary data, primary empirical validation is limited. Future research should include field studies or surveys to validate the conceptual framework and explore sector-specific challenges in greater detail. Practical Implications: Understanding the collective and individual impact of underwriting, operational, Investment and retention risks allows reinsurers to better manage and mitigate their exposure. Originality/value: This study fills the literature gap on studies on risk and reinsurer’s performance as most of the existing studies focused on risk and insurers’ performance leading to paucity of research on risk and reinsurers’ performance. 
A multi-criteria decision-making framework for evaluating corporate governance: An operations research approach Saka, Ayotunde; Amuda, Oluwatoyin Abayomi; Bamisaye, Israel Olaniyi; Arulogun, Olaleye Ola
Jurnal Ekonomi KIAT Vol. 36 No. 2 (2025): Desember
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2025.25230

Abstract

Purpose: This study aims to develop a systematic, evidence-based framework to evaluate corporate governance across global sectors, overcoming the limitations of traditional, one-dimensional assessment methods. Design/methodology/approach: A hybrid Multi-Criteria Decision-Making (MCDM) framework integrating the Analytic Hierarchy Process (AHP), Technique for Order Preference by Similarity to Ideal Solution (TOPSIS), and Data Envelopment Analysis (DEA) was developed. Data from ten anonymised publicly listed firms operating globally were used to assess corporate governance across five core dimensions Board Effectiveness, Transparency and Disclosure, Stakeholder Engagement, Ethical Conduct, and Risk Management via AHP with a Consistency Ratio of 0.06 Findings: The results indicate that firms prioritising transparency, ethical conduct, and stakeholder engagement achieve higher governance performance and resource efficiency. TOPSIS scores ranged from 0.88 to 0.39, while DEA efficiency scores ranged from 0.72 to 1.00, highlighting variation in governance effectiveness among firms. Limitations and Research implications: The study is based on a relatively small sample of ten firms, and the anonymisation of data may limit sector-specific insights. Further research could extend the framework to larger datasets and additional industries for broader generalisation. Practical Implications: The hybrid MCDM framework provides boards, regulators, and researchers with a quantitative, replicable, and globally adaptable tool for benchmarking corporate governance, enabling evidence-based decision-making and improved accountability. Originality/value: H This research offers a novel integration of AHP, TOPSIS, and DEA for corporate governance assessment, delivering a structured, multidimensional, and internationally applicable approach to evaluating governance performance and resource efficiency.
Pengaruh laju pendapatan asli daerah inflasi dan indeks pembangunan manusia terhadap pertumbuhan ekonomi di Provinsi Riau Rahcman, Ashyshyfa Uriyatul Ufla; Bustamam, Nawarti
Jurnal Ekonomi KIAT Vol. 36 No. 2 (2025): Desember
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2025.25474

Abstract

Tujuan: Penelitian ini bertujuan untuk mengkaji pengaruh laju pertumbuhan Pendapatan Asli Daerah (PAD), inflasi, dan Indeks Pembangunan Manusia (IPM) terhadap pertumbuhan ekonomi di Provinsi Riau periode 2005-2023. Penelitian ini berupaya mengidentifikasi signifikansi dan arah hubungan antar variabel tersebut untuk memberikan masukan bagi perumusan kebijakan pembangunan daerah. Desain/Metodologi/Pendekatan: Menggunakan data time series sekunder dari BPS Indonesia, penelitian ini menerapkan analisis regresi linear berganda dengan Eviews 10. Variabel dependen adalah laju pertumbuhan PDRB, sedangkan variabel independen meliputi laju pertumbuhan PAD, tingkat inflasi, dan IPM. Analisis dilengkapi dengan uji asumsi klasik dan pengujian hipotesis. Temuan: Hasil menunjukkan laju pertumbuhan PAD berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi, mengindikasikan kontribusi langsung pendapatan daerah terhadap pembangunan regional. Inflasi juga menunjukkan pengaruh positif signifikan, mencerminkan bahwa inflasi moderat menggambarkan peningkatan aktivitas ekonomi dalam struktur ekonomi Riau yang bergantung pada komoditas. Namun, IPM berpengaruh positif tetapi tidak signifikan secara statistik, mengungkapkan peningkatan kualitas SDM belum diterjemahkan menjadi keuntungan ekonomi terukur dalam jangka pendek. Model menjelaskan 49,3% variasi pertumbuhan ekonomi. Keterbatasan dan Implikasi Penelitian: Pemerintah daerah perlu mengoptimalkan PAD melalui peningkatan administrasi perpajakan dan pengelolaan aset, mempertahankan inflasi moderat melalui kebijakan terkoordinasi, serta menyelaraskan program pelatihan vokasional dengan sektor prioritas untuk menjembatani kesenjangan antara pengembangan SDM dan kebutuhan pasar tenaga kerja. Orisinalitas/Nilai: Penelitian ini memberikan kontribusi empiris mengenai dinamika pertumbuhan ekonomi di wilayah berbasis sumber daya alam seperti Provinsi Riau. Studi ini mengidentifikasi bahwa dalam jangka pendek, kapasitas fiskal daerah dan stabilitas harga memiliki pengaruh yang lebih instan terhadap pertumbuhan ekonomi dibandingkan investasi modal manusia. Temuan ini memberikan perspektif baru bagi otoritas daerah di Riau untuk menyelaraskan kebijakan peningkatan IPM dengan kebutuhan struktur ekonomi lokal agar dampak ekonominya dapat terakselerasi secara lebih optimal.
Constraints and enablers of poultry farming on the rural women’s empowerment in Sabon Gari Local Government Area of Kaduna State, Nigeria Akorede, Ibrahim Ayinla; Njidda, Dahiru Kobru; Ogwuche, Abubakar Sidiq
Jurnal Ekonomi KIAT Vol. 36 No. 2 (2025): Desember
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2025.25772

Abstract

Purpose: This paper investigates the constraints and enablers of poultry farming on the rural women’s empowerment in Sabon Gari Local Government Area of Kaduna State, Nigeria. Design/methodology/approach: The study selected a sample of 256 women farmers through a simple random sampling. Structured questionnaires were used to gather data. Regression analysis was utilized for hypothesis testing. Findings: The study identified gender-based discrimination, obsolete technology, insufficient capital access, and market access as the main constraints. The results show that poultry farming promotes women's participation in family and community decision-making, enhances their ability to cover home expenses, and helps them achieve financial sustainability. Limitations and Research Implications: The study is limited to modern factors influencing the participation of rural women in poultry farming. This stimulates further research interest in understanding the influence of women’s involvement in agriculture on their standard of living, fostering a broader dialogue on rural women’s empowerment through farming practices in Kaduna State and Nigeria as a whole. Practical Implications: The findings of this study will be valuable to the Kaduna state Ministry of Agriculture, the NGOs, and Agricultural Extension Services in Kaduna state to gain insight into strategies to support women farmers in achieving greater productivity, provide women farmers with adequate inputs and services, and improve female extension services with strategies to reduce poverty. Originality/Value: The study posited that poultry farming is a critical tool for empowering rural women despite their challenges, addressing key constraints, and enhancing access to capital and technical resources. Despite these challenges, poultry farming remains a viable livelihood strategy for rural women due to its low startup costs and high turnover rate.

Page 1 of 1 | Total Record : 5