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Jurnal Ekonomi
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 390 Documents
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PENGARUH SISTEM PENGENDALIAN INTERN, SISTEM INFORMASI AKUNTANSI, DAN KOMPETENSI APARAT TERHADAP AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA: STUDI EMPIRIS DESA-DESA DI KABUPATEN ROKAN HULU Wahyuni, Siska; Indrawati, Novita; Azhar A, Al
Jurnal Ekonomi Vol 26, No 3 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (580.418 KB) | DOI: 10.31258/je.26.3.p.98-110

Abstract

This study aims to examine the influence of internal control system, accounting information system, and apparatus competencies on the accountability of village fund allocation management.The population in this study were 145 villages in Rokan Hulu Regency. In this study, the sample used were 106 villages selected by using accidental sampling method. This study used primary data by distributing questionnaires. The analytical method used in this study was multiple linear regression analysis. The results of this study indicate that the internal control system has a positive effect on the accountability of village fund allocation management, the accounting information system has a positive effect on the accountability of village fund allocation management and the competency of the apparatus has a positive effect on the accountability of village fund allocation management.
Method Evaluation In Measuring Brand Image And Brand Quality Using Rating, RANKING AND PICK - ANY APPROACH ', Marhadi; Musfar, T. Firli; Noviasari, Henni
Jurnal Ekonomi Vol 19, No 02 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.058 KB) | DOI: 10.31258/je.19.02.p.%p

Abstract

This research attempt to test and compare three type of measurement technique in measuring brandimage and brand quality: rating, ranking, and pick any. The objective of this research is to test theconsumer consistency in their perception and attitude toward brand image and brand quality usingthree different measurement techniques. This research were replication Barnard & Ehrenberg (1990)and Driesener & Romaniuk (2006) which compare the compare three type of measurement technique inmeasuring brand image.There are three shampoo products acting as the research objects in this research: Clear, Dove, andPantene. Acting as the respondent for this research was 149 consumers who had use that three brandof shampoo. Data analysis were execute using mean score for rating technique, score order for rankingtechnique, and mode score for pick any technique.Results show that (a) measurement in brand image using rating, ranking, and pick any technique didnot show the same score and respondent have tendency to answer the questions inconsistently. (b)Measurement using rating and pick any techniques show consistent result.
Pengaruh Kompetensi, Pengalaman Kerja, Independensi, Integritas, Profesionalisme, dan Akuntabilitas Auditor terhadap Kualitas Audit dengan Etika Auditor sebagai Variabel Moderasi (Studi pada Inspektorat 5 Kabupaten/Kota Provinsi Riau) Risandy, Eka; Basri, Yesi Mutia; Rasuli, Muhammad
Jurnal Ekonomi Vol 27, No 4 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/je.27.4.p.353-369

Abstract

This study aims to determine the effect of competence, work experience, independence, integrity, professionalism, and auditor accountability on audit quality with auditor ethics as moderation variables in Riau Province. This study uses 5 inspectorates namely Indragiri Hilir, Indragiri Hulu, Kuantan Singingi, Siak and Pekanbaru with a sample of 102 auditors. Data analysis uses moderated regression analysis. The results showed that the coefficient of determination (adjusted R-square) was 78.4%. This 78.4% of the auditor quality variable is influenced by competency, work experience, auditor independence, integrity, professionalism and accountability with the auditor ethics moderating variable. Hypothesis testing shows that competency (X1), auditor ethics (X7) has a partial effect on audit quality. While variables work experience (X2), integrity (X4), professional auditors (X5), accountability (X6) have no partial effect on audit quality independence variable (X3) has a partially negative effect on audit quality The results show that auditor ethics can moderate independent variable.
Pengaruh Faktor Demografi, Pengetahuan Perpajakan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Putra, Iman Tri Yoga; Fauziati, Popi; Muslim, Resti Yulistia
Jurnal Ekonomi Vol 27, No 4 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/je.27.4.p.424-433

Abstract

Taxes are the biggest source of revenue in the State Budget (APBN) each year. However, in 2015-2018 there was a decrease in the level of compliance of individual taxpayers in the Padang Satu KPP. This study aims to empirically examine and analyze the influence of demorafi factors, tax knowledge and tax sanctions on taxpayer compliance. This research uses the Convenience Sampling Design method. The method of collecting data through questionnaires, and then the data were analyzed using multiple linear regression analysis. Regression test results found that education level, tax knowledge and tax sanctions significantly influence tax compliance, while age, gender, marital status, type of work and income levels do not significantly influence tax compliance. Simultaneously demographic factor variables, tax knowledge and tax sanctions have a significant effect on taxpayer compliance.
Analisis Faktor-Faktor yang Mempengaruhi Kualitas Informasi Laporan Keuangan Pemerintah Daerah (Studi Kasus pada SKPD di Kabupaten Indragiri Hilir) Herda Nengsy; Sarimaulina Sarimaulina
Jurnal Ekonomi Vol 27, No 4 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/je.27.4.p.370-385

Abstract

This study aims to determine and empirically test the factors that influence the quality of information on the financial statements of local governments in Indragiri Hilir Regency, namely the influence of human resources, utilization of information technology and internal control systems. The population in this study is the apparatus / staff of the financial department that carries out the accounting and management functions of the Regional Government Financial Statements. The sampling technique is done by using the Purposive Sampling method with the apparatus / staff criteria of the finance department that carries out the function of accounting and financial statement management with a work duration of more than one year with 93 respondents. The technique of data collection is done by survey method by distributing questionnaires directly to respondents. This study uses multiple linear regression data analysis methods with the results of human resource research affect the quality of information Indragiri Hilir district government financial report, the use of information technology does not affect the quality of information Indragiri Hilir Regional Government Financial Report, and the internal control system affects the quality information on Indragiri Hilir District Government Financial Statements.
Determinants Penerapan Computer-Assisted Audit Techniques (CAAT) dan Dampaknya terhadap Perceived Commercialisation Kantor Akuntan Publik Zerry Sufanda; Emrinaldi Nur Dp; Nasrizal Nasrizal
Jurnal Ekonomi Vol 27, No 4 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/je.27.4.p.434-450

Abstract

The development of accounting information systems has encouraged the use of information technology in various business fields, especially in the field of auditing such as the use of Computer-Assisted Audit Techniques (CAAT). The use of CAAT raises the question whether professional or organizational identity and perceived commercialization are the manifestations of the use of CAAT. This study aims to examine the effect of professional identity and organizational identity on the application of CAAT with the environment complexity of accounting information system as moderating. The results of this study prove that professional identity does not affect the application of CAAT implementation as well as the application of CAAT to perceived commercialization, while organizational identity influences the application of CAAT and professional identity and organizational identity influences the perceived commercialization when CAAT is applied. However, the environment complexity of accounting information system was able to strengthen the influence of CAAT implementation on perceived commercialization. This research contributes to the importance of professional responsibility and the application of CAAT to be a value added auditor performance.
Pengaruh Kompetensi, Teknologi Informasi, Sistem Akuntansi, Internal Control terhadap Akuntabilitas Pemerintah Desa dalam Mengelola Keuangan Desa (Studi Empiris di Kecamatan Pangkalan Kuras Kabupaten Pelalawan Tahun 2018) Widia Yulianti; Kamaliah Kamaliah; Muhammad Rasuli
Jurnal Ekonomi Vol 27, No 4 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/je.27.4.p.386-398

Abstract

The purpose of this study was to look at the effect of competency, information technology, accounting systems, internal control, on the accountability of village governments in managing village finances in Pangkalan Kuras Subdistrict, Pelalawan Regency in 2018. The population in this study was village government in Pangkalan Kuras District, Pelalawan Regency which consists of 16 villages. Census technique was used in sampling where all populations were sampled. This is done because the population to be studied is a small number. Each village was taken by 4 respondents related to village financial management, namely the village head, village secretary, treasurer, and finance chief. The number of respondents in this study were 64 respondents. The data analysis method used is multiple linear regression using the SPSS program. Competence of officials in village financial managers is classified as good, information technology in village financial management has been well utilized by the authorities, the village financial accounting system has been in accordance with it, internal control in managing village funds has gone well and village financial management is accountable. Then from the test results obtained the results that the competence of the village financial management apparatus, information technology utilization, village financial accounting systems and internal control have a significant effect on the accountability of village financial management in the village government in Pangkalan Kuras District, Pelalawan Regency.
Analisis Pengaruh Economic Risk dan Country Risk terhadap Fluktuasi Foreign Direct Investment di Indonesia Tahun 2000-2018 Nur Laili Ramadani; Any Widayatsari; Ando Fahda Aulia
Jurnal Ekonomi Vol 27, No 4 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/je.27.4.p.399-408

Abstract

This research aims to determine the effect of economic risk includes Bank Indonesia interest rate and exchange rate, and country risk on foreign direct investment in Indonesia. The method used is descriptive quantitative analyzed simultaneously and partially with OLS (Ordinary Least Square) of multiple linear regression. The result shows that simultaneously, BI rate, exchange rate and country risk has a significant effect on foreign direct investment. Meanwhile, partially, BI rate and country risk has a significant negative effect on foreign direct investment, however exchange rate has a significant positive effect on foreign direct investmen
Pengaruh Financial Literacy dan Investment Experience terhadap Risk Tolerance dan Investment Decision Nur Asfira; Andewi Rokhmawati; Ahmad Fauzan Fathoni
Jurnal Ekonomi Vol 27, No 4 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/je.27.4.p.340-352

Abstract

Data from the pre-survey results indicated that financial literacy, investment experience was in average good. While in risk-taking, investors tend to take low risks in making investment decisions. This study aims to determine the effects to financial literacy and investment experience on risk tolerance and investment decisions. The sampling technique that has been chosen is an incidental method that is giving an opportunity to the entire population to be sampled but will be re-elected according to the characteristics of 160 respondents. Primary data is collected by questionnaire as an instrument to prove the results of research, to test the hypothesis in the study is to use path analysis with the help of the SPSS program. The results of this study indicate that financial literacy and investment experience has a negative and significant effect on risk tolerance. Financial literacy and investment experience have a positive and significant effect on investment decision. Risk tolerance able to mediate the influence of financial literacy and investment experience on investment decisions. Risk tolerance has a negative and significant effect on investment decision. a good investment decision is influenced by the level of financial knowledge, investment experience, and risk analysis of the investor.
Pengaruh Perencanaan Anggaran, Pencatatan Administrasi, Sumberdaya Manusia, Komitmen Organisasi dan Lingkungan Birokrasi terhadap Penyerapan Anggaran PNBP Kegiatan Pengamanan Objek Vital pada Satker Jajaran Polda Riau Yanuriza, Yanuriza; Hasan, Amir; Rasuli, Muhammad
Jurnal Ekonomi Vol 27, No 4 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/je.27.4.p.409-423

Abstract

This study aims to look at the factors that affect the budget absorption of vital object security activities in Riau Regional Police Work Unit. The sampling method uses pruposive sampling and sample transmission using an error rate of 5%. The author conducts research based on data collection techniques through questionnaires. The analysis of the data that I use is the quantification of data through multiple linear regression analysis with t test, R2 and collecting data processed with the help of the SPSS 22.0 statistical program. From the results of the study conclusions were obtained as partial that five variables t (2,392; 3,109; 2,971; 2.038; and 1,106). With the results of the variables namely budget planning, administration records, human resources, organizational commitment influences budget absorption while the bureaucratic environment variable does not affect the absorption of the budget in the safeguard activities of vital objects in the Riau Police Regional Working Unit. In addition, it can be seen from the determination of the test where the R value of 0.819 and adjusted R2 of 0.624 or 62.4% of the independent variables affect the dependent variable and 37.6% is influenced by other variables

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