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Jurnal Ekonomi

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Published by Universitas Riau

ISSN : 08537593 EISSN : 27156877 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Journal of Economics, Faculty of Economics and Business, University of Riau has a focus and scope of research articles in the fields of development economics, accounting, and management.

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 10 Documents

Search results for , issue "Vol 27, No 2 (2019)" : 10 Documents clear

Identifikasi Faktor-Faktor Kesuksesan Start Up Digital di Kota Bandung Rudi Hardiansyah; Dodie Tricahyono
Jurnal Ekonomi Vol 27, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

According research from Center for Human Genetic Research (CHGR), amount of digital start up of Indonesia in 2020 reach 13.000 start up. Nowadays Indonesia, with 1.939 company of digital start up, touches 6th position country as the greatest amount of start up in the world. Nevertheless, data showed that the number of failed start up still high. According research from Shikar Gosh, the number of failed digital start up reach 95%. In othe side, data from one of digital start up incubator in Bandung, the number of failed digital start up reach 62,2%.Some start up can learn from oldest success start up as reference. This research be intended to seeing factors whether successfull digital start up, especially in Bandung City. This research is qualitative with 6 respondend contains the owner of start up, manager of incubator, and coach of developer digital start up in Bandung. The method used is literature manufacturing, observation to incubator, also deep interview to respondend. By this research, there are 11 factors deciding whether a digital start up are success, those are: Synergy, product, process, managerial innovation, communication, culture, experience, information technology, innovation skills, functional skills, and implementation skills. The research showed 10 of 11 variable thorough are influence factors in digital start up successful information technology doesnt influence enough. Depend on result, this research can suggest some point to start up enterpreneur, incubator organization, also for the next research. To be intended the founder of digital start up could be better, especially in incubator organization so the number of success digital start up would rise up.

Evaluasi Proyek Pembangunan Kelapa Sawit Pola Kredit Koperasi Primer untuk Anggota (KKPA) PT. Padasa Enam Utama Bekerjasama dengan Petani Kemitraan Di Kabupaten Kampar Riau Supriyanto Supriyanto; Amir Hasan; Vince Ratnawati
Jurnal Ekonomi Vol 27, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study aims to determine the general picture of farmers both corporate and non-partner partners, find out and analyze the attributes that are priorities for partner farmers in participating in the partnership program, find out the impact of the partnership implementation program on the progress of partner farmers and to find out and analyze the attributes performance attributes that must be improved. The research activity was carried out at PT PEU's plantation located in Koto Kampar Hulu Subdistrict, Kampar Regency, Riau Province. Data collection was carried out for 5 months starting from January to May 2017. The research method to be carried out was a survey method using data documentation. The sampling technique was divided into two, namely farmers who participated in the partnership program as many as 100 respondents and farmers who did not participate in the partnership program were 50 respondents. The data processing method is to use description analysis, thurstone analysis, sign test, gross margin, chi square, and quadrant analysis. Based on the results of the study it can be concluded that several suggestions are: (1). An important issue that must be considered is the issue of trust, which according to the results of research the trust of partner farmers to the company has been seen to fall, therefore the company is expected to grow the trust of partners where one of them is to seriously implement the agreement. (2) The company can provide an understanding and explanation to partner farmers that in the long run this program can have good prospects where farmers do not need to think about the cost of caring for the garden and it is easy to get good seeds, (3) Need to improve the system of recording FFB produced by farmers so that farmers can know the number of FFB produced accurately.

Analisis Kemampuan Keuangan Pemerintah Daerah: Studi Perbandingan Kabupaten/Kota di Provinsi Riau dan Kepulauan Riau Deddy Candra; Vince Ratnawati; Yesi Mutia
Jurnal Ekonomi Vol 27, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study aimed to determine whether there was statistically difference of local financial capability between Riau Province and Riau Islands Province, as well as what factors affected the receipt of the local revenue (PAD). The method of this research was sequential explanatory model, the research was conducted sequentially, the first stage used the quantitative method and the second stage was continued by the qualitative method. The technique of collecting data used secondary and primary data. Variables of measureing diffences in financial capability by measuring the local financial independence ratio, ratio of fiscal decentralization degree, regional financial dependency ratio, and routine capability index ratio for 2010-2017 using analysis with the Mann Whitney U Test through SPSS 25 for Windows. Furthermore, determining the source of qualitative data with collection techniques using interviews, observation, and documentation. The result showed that there were significant differences in local financial capacity between regencies/cities in Riau Province and Riau Islands Province seen from the Regional Financial Independence ratio, Fiscal Decentralization Degree ratio, Regional Financial Dependency ratio, and Routine Capability Index ratio, in this study the revenue of PAD in the regions was dominated by revenue from the tax sector and if extensification, PAD leakage control, and tax administration improvement were well conducted then it would affect the increase in PAD.

Pengaruh Perputaran Kas, Piutang dan Modal Kerja terhadap Likuiditas pada Perusahaan Subsektor Food dan Beverage Yang Terdaftar di BEI Muhammad Zulkarnain; Yulina Astuti; Erni Wiriani
Jurnal Ekonomi Vol 27, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study aims to determine the effect of cash turnover, accounts receivable turnover and working capital turnover on liquidity in food and beverage companies listed on the Indonesia Stock Exchange. The data is used from 12 sample companies with financial data from 2013-2018. The method of data analysis uses multiple linear regression equations, test (R2) and hypothesis testing. The results of the study note that cash turnover has a positive effect on liquidity in food and beverage companies listed on the Indonesia Stock Exchange. Meanwhile, accounts receivable turnover and working capital turnover negatively affect liquidity in food and beverage companies listed on the Indonesia Stock Exchange. Hypothesis test results simultaneously cash turnover, accounts receivable turnover and capital turnover have a significant effect on liquidity in food and beverage companies listed on the Indonesia Stock Exchange. The t-test results of cash turnover have a significant effect on liquidity in food and beverage companies listed on the Indonesia Stock Exchange. Then accounts receivable turnover has no significant effect on liquidity on food and beverage companies listed on the Indonesia Stock Exchange, while working capital turnover has a significant effect on liquidity on food and beverage companies listed on the Indonesia Stock Exchange. The coefficient of determination (R2) is 0.556450, stating the percentage contribution of cash turnover, accounts receivable and working capital in the regression model of 55.6%.

Pengaruh Konflik Kepentingan dan Tingkat Kesulitan Keuangan terhadap Konservatisme Akuntansi dengan Risiko Ligitasi sebagai Variabel Pemoderasi Ardian Ardi; Kamaliah Kamaliah; Novita Indrawati
Jurnal Ekonomi Vol 27, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

The aim of this study is obtain empirical evidence of the influence of conflict of interest and financial distress to accounting conservatism. This study also aims to obtain empirical evidence of litigation risk moderating the ifluence of conflict of interest and financial distress to accounting conservatism. The population of this research is the property and real estate companies listed on Indonesia Stock Exchange in 2012-2016 is 49 companies. Total samples of this research are 16 property and real estate companies used purposive sampling method. Statistical data analysis method used is linear regression analysis and Moderated Regression Analysis (MRA). The analysis results found that the conflict of interest has no effect on accounting conservatism, financial distress has a effect on accounting conservatism, litigation risk is reinforce the effect of conflict of interest to accounting conservatism, and litigation risk is not able to moderate the effect of financial distress to accounting conservatism.

Strategi Meningkatkan Efektifitas Pengelolaan Pendapatan Asli Daerah di Provinsi Riau Syapsan Syapsan
Jurnal Ekonomi Vol 27, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

The role of the regional government in Indonesia has become a central role. Since the regional autonomy was implemented, the regional government has a mandate to prosper the community even the Regional Original Revenue (PAD) was run uncertainly in day by day. Therefore, it is necessary to make a strategic step on how to manage the local own revenue effectively. The result of descriptive research methods, that Riau Province performance study in achieving Local Original Revenue (PAD) target by three regions studied, mostly decreased with below than 100% of effectiveness value percentage, means it is not effective. So that, there is overestimated while determine the achievable target. Strategic steps need to be taken as an effort to improve it through a data collection strategy for taxpayers, in the context of increasing regional tax revenue; Strategies for cooperation with the private sector / NGOs in the management and collection of regional taxes; Strategies to improve local tax management; Strategy to expand regional tax bases; Strategies to re-identifying the mission and mandate of the organization; The strategy of holding computerized regional revenue.

Pengaruh Pengungkapan Kınerja Keuangan Pemerıntah, Temuan Pemeriksaan Badan Pemeriksa Keuangan terhadap Opini Audit dengan Tindak Lanjut Hasil Pemeriksaan sebagai Variabel Pemoderasi Syaputra, Tirtha; Hasan, Amir; Rasuli, Rasuli
Jurnal Ekonomi Vol 27, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This research aims to analyze the effect of Financial Performance, SPI Examination Findings, and Compliance with Legal Provisions on Audit Opinion. As well as to find out whether The Following Examination Results moderates the relationship of Financial Performance, Audit Findings on SPI, and Compliance with Legal Provisions on Audit Opinions. This research is a quantitative study using secondary data sourced from the BPK Examination Report (LHP) on Provincial, District/ City LKPD in Riau for years 2014-2017. The number of samples in this study were 52 LKPD from 13 LGs for 4 years. Data processing uses statistical methods of PLS- SEM with the help of WarpPLS 5.0 Software. In analyzing data to be performed is the Measurement Model test (outer model), and Evaluation of Structural Model (inner model). The results of the research revealed that the Internal Control System had significant negative effect on Audit Opinion, and the Following Examinations Results moderated the relationship of Non-compliance with Legal Provisions to Audit Opinion. Financial Performance and Non-compliance with Legal Provisions was not affect Audit Opinion, as well as the Following Examinations Results was not moderating the relationshiip between Financial Performance and Internal Control System to Audit Opinion.

Pengaruh Kualitas Sistem Informasi Akuntansi Berbasis Enterprise Resource Planning (ERP) dan Knowledge terhadap Impact Organisasi di Riau Irfan, Muhammad; Dp, Emrinaldi Nur; Nasrizal, Nasrizal
Jurnal Ekonomi Vol 27, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This paper examines the relationship between the accounting information system quality enterprise resource planning (ERP) based, service information quality, knowledge sharing and training on organizational impacts. The application of information systems and information system services that produce information is measured by perceived usefulness and user satisfaction. The relationship between knowledge sharing and training on personal skills then influences the impact of the organization. This paper investigates whether information systems, organizational culture and end users influence the impact of the organization. The results show that the quality of information and service quality of information systems will improve the information produced, good information affects user satisfaction, information quality does not affect perceived usefulness, perceived usefulness affects end user satisfaction, end-user satisfaction affects personal skills. Knowledge sharing affects personal skills, but training does not affect personal skills, because the application of training focuses only on the practice of using information systems not about producing quality information. Personal skills have an influence on the impact of the organization itself. This finding implies that accounting information systems must be supported by other variables. Therefore, organizations must pay more attention to training in information system implementations based on enterprise resource planing.

Pengaruh Beban Pajak Tangguhan, Beban Pajak Kini, dan Perencanaan Pajak dalam Mendeteksi Manajemen Laba Widyastuti, Radilla; Hasan, Amir; Rasuli, Muhammad
Jurnal Ekonomi Vol 27, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

The aim of this research is to predict and explain the effect of competency, accountability and independency on audit quality, moderated by due professional care and professional skepticism. The research sample is Auditors of Inspectorate which are located in Riau Province as much as 13 Inspectorates. The sampling technique used purposive approach. The data used primary data obtained from questionnaire, as a part of explanatory/confirmatory research. Data analysis method by using Partial Least Square (PLS), assisted by WarpPLS 6.0 application. Hypothesis testing is performed using the path coefficients to examine the effect of each independent variable on the dependent variable partially, and effect size to determine the effect of the moderate variable in the model. The results of this research indicate that only independence has a significant effect directly on audit quality. Due Professional Care is able to moderate the relationship between competence, independence and accountability to Audit quality. As another moderate variable, Professional Skepticism cannot be used because it is statistically identical to Due Professional Care. The coefficient determination of 56,4% shows the change in audit quality is explained by the determinant variables used in this study, while the other (43,6%) described by other variables

Pengaruh Tata Kelola Perusahaan, Modal Intelektual dan Pengungkapan Laporan Keberlanjutan terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Mediasi (Studi pada Perusahaan yang Terdaftar di LQ 45 Periode 2014-2017) Dewi, Nurrahma; Kamaliah, Kamaliah; Silfi, Alfiati
Jurnal Ekonomi Vol 27, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This purpose of this research is to test the influence of corporate governance which proxied by institutional ownership, audit commitee and independent commissioner board, intellectual capital and sustainability report disclosure on firm value with financial performance as mediating variable. The population are 45 companies listed on LQ 45 index during 2014-2017. The sampling method is purposive samping, so that obtained about 18 companies a sample. This research uses secondary data obtained in the form of annual reports and sustainability reports. Data analysis technique in this research uses path analysis with SPSS IBM 25.The result of hypothesis testing found that institutional ownership and sustainability report have an effect on firm value, while audit commitee, independent commissioner and intellectual capital have no effect on firm value. Financial performance ia able to mediate audit commitee, independent commissioner, intellectual capital and sustainability report on firm value. Meanwhile, financial performance is unable to mediate institutional ownership and firm value. The results of this research found that corporate governance which proxied by institutional ownership, audit commitee and independent commissioner board, intellectual capital and sustainability report disclosure effect on firm value about 54,5%. While the remaining are influenced by other variables.

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Home Page

OAI Link

Editorial Team

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Contact Name Ando Fahda Aulia

Contact Email ando.aulia@lecturer.unri.ac.id

Phone +628116903456

Journal Mail Official ando.aulia@lecturer.unri.ac.id

Editorial Address Fakultas Ekonomi dan Bisnis Universitas Riau Kampus Bina Widya, Jl. HR. Subrantas Km. 12,5 Pekanbaru, Riau 28293

Location Kota pekanbaru, Riau INDONESIA

Abstract

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Contact Name
Ando Fahda Aulia

Contact Email
ando.aulia@lecturer.unri.ac.id

Phone
+628116903456

Journal Mail Official
ando.aulia@lecturer.unri.ac.id

Editorial Address
Fakultas Ekonomi dan Bisnis Universitas Riau Kampus Bina Widya, Jl. HR. Subrantas Km. 12,5 Pekanbaru, Riau 28293

Location
Kota pekanbaru,

Riau

INDONESIA