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 222 Documents
Pengaruh indeks pembangunan manusia dan jumlah penduduk terhadap produk regional domestik bruto di Provinsi Riau Tahun 2010-2022 Hidayat, Dina; Ratnawati, Nirdukita; Syafri
Jurnal Ekonomi KIAT Vol. 36 No. 1 (2025): June
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2025.23268

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh Indeks Pembangunan Manusia  (IPM) dan jumlah penduduk terhadap Produk Domestik Regional Bruto (PDRB) di Provinsi Riau  selama periode 2010–2022. Studi ini menyajikan bukti empiris mengenai peran human capital dan  faktor demografis dalam membentuk kinerja ekonomi regional.Desain/Metodologi/Pendekatan: Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan data sekunder, time-series dari tahun 2010 hingga 2022. Data diperoleh melalui studi dokumentasi dan dianalisis menggunakan analisis regresi linear berganda untuk menguji hubungan antara IPM, jumlah penduduk, dan PDRB.Temuan: Hasil penelitian menunjukkan bahwa IPM berpengaruh positif dan signifikan terhadap PDRB. Hal ini menunjukkan bahwa peningkatan kualitas pendidikan, kesehatan, dan pendapatan masyarakat mendorong pertumbuhan ekonomi daerah. Sementara itu, jumlah penduduk menunjukkan pengaruh negatif tidak signifikan, yang mengindikasikan bahwa peningkatan  populasi tidak secara langsung meningkatkan kinerja ekonomi daerah. Keterbatasan dan Implikasi Penelitian: Penelitian ini hanya meneliti dua variabel independen  dan belum memasukkan variabel ekonomi lainnya seperti investasi, infrastruktur, atau  pengeluaran pemerintah. Penelitian lanjutan disarankan untuk menambahkan variabel lain serta  melakukan perbandingan antarwilayah guna memperoleh gambaran yang lebih komprehensif. Implikasi Praktis: Temuan ini menyarankan agar pengambil kebijakan lebih memfokuskan  perhatian pada pengembangan modal manusia, terutama melalui peningkatan layanan  pendidikan dan kesehatan, guna memperkuat kinerja ekonomi daerah. Upaya peningkatan IPM  terbukti dapat mendorong pertumbuhan ekonomi yang berkelanjutan, meskipun laju pertumbuhan penduduk relatif sedang.Orisinalitas/Kontribusi: Studi ini memberikan kontribusi empiris terkini dari konteks regional Indonesia terkait keterkaitan antara pembangunan manusia dan pertumbuhan ekonomi, serta  menguatkan pentingnya pendekatan kapabilitas dalam perencanaan pembangunan daerah.
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.
Examining the impact of entrepreneurial psychology on agribusiness sustainability Aliu, Mukhtar Mayowa; Jimoh, Abdulmalik; Okeme, Patrick
Jurnal Ekonomi KIAT Vol. 37 No. 1 (2026): June
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2026.27323

Abstract

Purpose: This study investigates the relationship between entrepreneurial Cognition (EC), entrepreneurial subjective norms (ESN), entrepreneurial self-efficacy (ESE), and entrepreneurial Innovation Capability (EIC) on agribusiness sustainability (AS) in North-Central Nigeria. Design/methodology/approach: Adopting a cross-sectional survey of 340 agro-processing firms, collected data were analyzed using Partial Least Square Structural Equation Modelling (PLS-SEM). Findings: Results revealed that EC and ESN exerted significant positive effects on agribusiness sustainability, while EIC served as a partial mediator between the constructs and AS. Furthermore, EC, ESE, and ESN significantly predicted EIC, indicating that innovation capability is largely shaped by entrepreneurs’ networks and competencies. Indirect effect analysis confirmed that EIC significantly mediates the relationships between EC, ESE, ESN, and AS. Limitations and Research implications: This study only examines the impact of entrepreneurial psychology on agribusiness sustainability in North Central Nigeria, caution should be exercised when generalizing the findings. Practical Implications: The study findings practically imply that enhancing entrepreneurial psychology strengthens agribusiness sustainability outcomes, hence recommends that targeted agribusiness capacity programs should be aimed at boosting entrepreneurial innovation capability to increase the sustainability of agribusinesses in North Central Nigeria. Originality/value: The findings from the PLS-SEM analysis demonstrate a statistically significant and positive relationship between entrepreneurial factors and agribusiness sustainability in North Central Nigeria.
Environmental awareness and perceived corporate social responsibility: Evidence from employees in Nigerian manufacturing firms Animasaun, Oluyomi Olatundun; Animasaun, Sikiru Ayodeji; Kolade, Akinpelu Ayobami
Jurnal Ekonomi KIAT Vol. 37 No. 1 (2026): June
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2026.28113

Abstract

Purpose: This study explores how environmental knowledge, sensitivity, and practices influence employees perceived corporate social responsibility (PCSR) in selected consumer manufacturing firms in Lagos, Nigeria. Design/methodology/approach: The study used a cross-sectional survey, collecting data from 320 employees in Lagos's consumer goods firms via stratified random sampling. Data analysis employed PLS-SEM with SmartPLS 4 to test three hypotheses. Findings: Findings indicate environmental knowledge, practice adoption, and sensitivity positively influence employee PCSR in Lagos State's consumer manufacturing. Knowledge is the top predictor; sensitivity is significant but less impactful, challenging identity-based CSR views. PLS-predict confirms strong out-of-sample relevance, outperforming benchmarks. Limitations and Research implications: This cross-sectional study limits causal inference; the relationships are associational, not directional. The sample from Lagos-based consumer goods firms restricts generalisation to other sectors and regions in Nigeria and beyond. Practical Implications: The study offers a nuanced view of PCSR antecedents, impacting sustainability training, organizational policy, and future theory development by including dispositional, cognitive, and institutional factors. Originality/value: This study contributes to the existing body of empirical research by utilising PLS-SEM analysis.
Data governance maturity and employee perception of business intelligence in selected fintech firms in Nigeria: The mediating role of data quality Adeyemi, Omolade Sunday; Olarewaju, Samuel Oluwakayode; Adeyemi, Oluwatoyin Damilola
Jurnal Ekonomi KIAT Vol. 37 No. 1 (2026): June
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2026.28163

Abstract

Purpose: This study examined whether data governance maturity (DGM) predicts employee perception of business intelligence performance (EPBI) in selected fintech firms in Nigeria, the mediating role of data quality (DQ). Design/methodology/approach: A survey of 342 employees from Nigerian fintech firms across data/analytics, IT, compliance, and management was conducted. SEM in AMOS tested hypothesised paths using maximum likelihood and 5,000 bootstrap samples. Findings: DGM positively predicted DQ and DQ positively predicted EPBI. The indirect effect of DGM on EPBI through DQ was statistically significant and consistent with full mediation. DGM explained forty-eight percent of the variance in DQ, whilst DQ accounted for thirty-eight percent of the variance in EPBI. Limitations and Research implications: The cross-sectional research design constrains causal inference, and restricting the sample to Nigerian fintech organisations limits broad generalisability. Future work should deploy longitudinal designs and multi-country samples across other African fintech markets. Practical Implications: Fintech organisations aiming to improve how employees perceive and utilise BI systems must treat data governance as a strategic capability rather than a regulatory formality. Governing data well is the antecedent through which data quality, and eventually employee BI performance perception, is achieved. Originality/value: This study is among the first to empirically model the DGM-DQ-EPBI pathway in the Nigerian fintech sector, extending information quality theory and the resource-based view to a high-growth, data-intensive, African financial services context.
Analisis faktor-faktor yang mempengaruhi pendapatan petani karet di Desa Kopah Kecamatan Kuantan Tengah Kabupaten Kuantan Singingi Hisma, Aida; Bustamam, Nawarti
Jurnal Ekonomi KIAT Vol. 37 No. 1 (2026): June
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2026.28241

Abstract

Tujuan: Penelitian ini bertujuan untuk mengkaji pengaruh harga karet, luas lahan, jumlah produksi, dan frekuensi penyadapan terhadap pendapatan petani karet di Desa Kopah, Kecamatan Kuantan Tengah, Kabupaten Kuantan Singingi. Penelitian ini berupaya mengidentifikasi signifikansi dan arah hubungan antar variabel tersebut untuk memberikan masukan bagi perumusan kebijakan pembangunan daerah. Desain/Metodologi/Pendekatan: Penelitian ini menggunakan metode kuantitatif dengan analisis regresi linier berganda dan data primer yang diperoleh dari 81 responden, penelitian ini menerapkan analisis regresi linear berganda dengan Eviews 12. Variabel dependen adalah Pendapatan, sedangkan variabel independen meliputi harga karet, luas lahan, jumlah produksi dan frekuensi penyadapan. Analisis dilengkapi dengan uji asumsi klasik dan pengujian hipotesis. Temuan: harga karet secara parsial berpengaruh positif dan signifikan terhadap pendapatan petani karet di Desa Kopah Kecamatan Kuantan Tengah Kabupaten Kuantan Singingi. luas lahan secara parsial berpengaruh positif dan signifikan terhadap pendapatan petani karet di Desa Kopah Kecamatan Kuantan Tengah Kabupaten Kuantan Singingi. jumlah produksi karet secara parsial berpengaruh positif dan signifikan terhadap pendapatan petani karet di Desa Kopah Kecamatan Kuantan Tengah Kabupaten Kuantan Singingi. frekuensi penyadapan secara parsial berpengaruh positif dan tidak signifikan terhadap pendapatan petani karet di Desa Kopah Kecamatan Kuantan Tengah Kabupaten Kuantan Singingi. Keterbatasan dan Implikasi Penelitian: pemerintah dan pihak terkait untuk menjaga stabilitas harga karet melalui kebijakan pasar, memperbaiki sistem distribusi, serta memperkuat kelembagaan petani seperti koperasi agar petani tidak terlalu bergantung pada tengkulak. Selain itu, petani juga diharapkan dapat memilih waktu penjualan yang tepat untuk memperoleh harga yang lebih menguntungkan. Orisinalitas/Nilai: Keaslian penelitian ini terletak pada pengujian pengaruh harga karet, luas lahan, jumlah produksi, dan frekuensi penyadapan terhadap pendapatan petani karet pada kondisi pemasaran yang melibatkan penjualan kepada pengepul dan UPPB. Penelitian ini diharapkan dapat memberikan kontribusi dalam pengembangan kajian ekonomi pertanian, khususnya terkait faktor-faktor yang memengaruhi pendapatan petani karet.