cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 4   5   6   7   8 
PENGARUH INDEPENDENSI DAN KOMPETENSIINTERNAL AUDITOR TERHADAP PENGUNGKAPAN FRAUDPADA SISTEM INFORMASI AKUNTANSI DAN IMPLIKASINYA TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE PADA PT. PERKEBUNAN NUSANTARA V (PERSERO) PEKANBARU DAN PT. PERKEBUNAN NUSANTARA VI (PERSERO) JAMBI Hendri Irdanil; Amir Hasan; Kasman Arifin
Jurnal Ekonomi Vol 24, No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.407 KB) | DOI: 10.31258/je.24.1.p.48

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, independensiauditor internal, pengungkapan fraud pada sistem informasi akuntansi sertapenerapan GCG di dua BUMN perkebunan yaitu PTPN (Persero) V Pekanbarudan PTPN (Persero) VI Jambi. Variabel independen yaitu independensidiproksikan dengan lama menjadi auditor, kompetensi diproksikan denganpendidikan dan pengalaman, variabel intervening pengungkapan fraud padasistem informasi akuntansi diproksikan dan sedangkan variabel dependen GCGdiproksikan dengan prinsip-prinsip GCG yaitu transparansi, akuntabilitas,responsibilitas, independensi dan kewajaran. Penelitian ini menggunakan 32responden yang bekerja pada PTPN (Persero) V Pekanbaru dan PTPN (Persero)VI Jambi. Kemudian data dianalisis dengan menggunakan regresi linierberganda.Hasil penelitian menunjukkan bahwa independensi, kompetensi secara simultanmempunyai pengaruh positif terhadap pengungkapan fraud pada sistem informasiakuntansi dan penerapan GCG di perusahaan. Hal ini memberikan masukankepada pimpinan perusahaan dalam hal ini para direksi bahwa independensi dankompetensi auditor internal sangat dibutuhkan dalam pengungkapan fraud yangpada implikasinya adalah mendukung tingkat penerapan GCG diperusahaan.
PENGARUH PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, ASIMETRI INFORMASI DAN MORALITAS INDIVIDU TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI : STUDI EMPIRIS PADA ORGANISASI PERANGKAT DAERAH (OPD) KABUPATEN KAMPAR Uci Lestari; Novita Indrawati; Al Azhar A
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 (623.898 KB) | DOI: 10.31258/je.26.3.p.1-17

Abstract

This study aims to examine the effect of internal control, compensation suitability, information asymmetry and individual morality to the tendency of accounting fraud. The population in this study was 28 OPD in Kampar Regency, and the method used in sample selection was sensus sampling. The number of samples in this study was 120 respondents. This study used primary data by dissemination of the questionnaires. Technical analysis for test hypothesis that used in this study was multiple linear regression analysis. The result of this research showed that internal control, compansation suitability and individual morality negative effect on the tendency of accounting fraud, while information asymmetry positive effect on the tendency of accounting fraud.
Pengaruh Nilai Kurs, Inflasi, Suku Bunga Deposito Dan Volume Perdagangan Saham Terhadap Return Saham Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Azwir Nasir; Achmad Mirza
Jurnal Ekonomi Vol 19, No 04 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.415 KB) | DOI: 10.31258/je.19.04.p.%p

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh nilai kurs, inflasi, suku bunga deposito, danvolume perdagangan saham terhadap return saham pada perusahaan perbankan yang terdaftar dibursa efek indonesia. Variabel dependen dalam penelitian ini diwakili oleh return saham, sedangkanvariabel independen terdiri dari nilai kurs, inflasi, suku bunga deposito dan volume perdagangansaham.Teknik pengambilan sampel dalam penelitian ini adalah dengan menggunakan metode purposivesampling, sehingga dari 28 perusahaan perbankan yang terdaftar di bursa efek indonesia selamaperiode penelitian, hanya ada 20 perusahaan yang memenuhi syarat untuk dijadikan sampel. Datayang diperoleh kemudian dianalisis dengan Regresi Linear Berganda.Hasil penelitian ini menunjukkan bahwa dari empat variabel independen yang diuji terhadap returnsaham perusahaan perbankan, ada tiga variabel yang berpengaruh signifikan terhadap return saham,yaitu inflasi dengan thitung sebesar 2,233 dan tingkat signifikansi 0,030, suku bunga deposito denganthitung sebesar 2,741 dan tingkat signifikansi 0,008 dan volume perdagangan saham dengan thitungsebesar 2,643 dan tingkat signifikansi 0,011. Sedangkan nilai kurs tidak berpengaruh terhadap returnsaham dengan thitung sebesar 0,034 dan tingkat signifikansi 0,973.
Analisis Peran Perbankan Dalam Perekonomian Di Kabupaten Siak Sri Endang Kornita; Anthony Mayes
Jurnal Ekonomi Vol 18, No 01 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (812.713 KB) | DOI: 10.31258/je.18.01.p.%p

Abstract

Peran perbankan dalam memacu perekonomian daerah dapat secara langsungdan tidak langsung. Secara langsung melalui kredit yang diberikan terhadapBUMD dan selanjutnya berpengaruh terhadap peningkatan Pendapatan AsliDaerah (PAD). Pengaruh tidak langsung yaitu melalui kredit yang diberikanterhadap pelaku ekonomi seperti : Kredit Konsumsi, Kredit Produktif yangmeliputi Kredit Modal Kerja, Kredit Investasi dan Kredit UMKM yangselanjutnya akan berpengaruh terhadap peningkatan kegiatan perekonomian dankesempatan kerja serta lebih lanjut akan berpengaruh terhadap peningkatanpendapatan, peningkatan daya beli, peningkatan usaha yang aldtimya akanberpengaruh terhadap peningkatan penerimaan pajakdan retribusi.
ANALISIS PENGARUH PERSEPSI TEKNOLOGI, PERSEPSI RESIKO TERHADAP KEPERCAYAAN DAN DAMPAKNYA TERHADAP KEPUASAN BELANJA ONLINE MAHASISWA DI PEKANBARU Awliya Afwa '; Samsir ' '; Sulistyowati ' '
Jurnal Ekonomi Vol 22, No 3 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (152.11 KB) | DOI: 10.31258/je.22.3.p.1-16

Abstract

Analyze the influence of Perceived Technology, Perceived Risk Against Trust and Its Impact on Student Satisfaction in Online Shopping Pekanbaru under the guidance of Dr. Samsir, SE, M.Si and Dra. Hj. Lilis Sulistyowati, MM. The purpose of this study was to determine the effect of technology perception and the perception of risk in online trust and how trust-related online shopping satisfaction. This study also examines the impact of online trust in mediating the relationship between technology and the perceived satisfaction of online shopping. The population in this study were students enrolled in universities and colleges in the city of Pekanbaru. The samples of 176 people by using purposive sampling method with the criteria of students who have ever shopped online and sampling is done through snowball sampling method in order to make it easier to get the respondent. Data processing is done using path analysis with SEM Smart PLS. The results of this study indicate descriptively respondents are predominantly student at the University of Riau precisely the economic faculty of products purchased online by students is a fashion product. Directly influence the perception of technology that can negatively affect the perception of risk, and perception of technology positively influence the trust and satisfaction of online shopping, then the risk perception negatively affect the trust and satisfaction of online shopping. For the indirect effect is that the perception of risk perception and technology influence the online shopping satisfaction is mediated by the trust.Kata Kunci : Online Shopping, Perceived Technology, Perceived Risk, Trust, Customer Satisfaction.
PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE DAN INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA DENGAN KONSERVATISME SEBAGAI VARIABEL MODERATING (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2014) Rani Munik Munika; Amries Rusli Tanjung; Kamaliah Kamaliah
Jurnal Ekonomi Vol 24, No 4 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.42 KB) | DOI: 10.31258/je.24.4.p.83

Abstract

The purpose of this research is to examine the influence of the factors that affectthe earnings quality, namely managerial ownership, Leverage and Investment Opportunity Set (IOS) which using conservatisme as an moderating variabel. This research used samples from 120 manufacturing companies listed on Indonesia Stock Exchange, by using purposive sampling method which were published financial report among 2010-2014. The analysis method of this research used moderate regression analisys. The results of this research show that(1) there is significant effect of managerial ownership on the earnings quality (2) there is significant effect of Leverage on the earnings quality ,(3) there is not significant effect of IOS on the earnings quality, (4) there is significant effect of managerial ownership on the earnings quality through conservatism (5) there is significant effect of Leverage on the earnings quality through conservatisme (6) there is not significant effect of IOS on the earnings quality through conservatisme
Efektivitas dan Kontribusi Pajak Reklame Dalam Meningkatkan Pendapatan Asli Daerah Kota Pontianak Rianda Hanis; Usman Saputra
Jurnal Ekonomi Vol 27, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.006 KB) | DOI: 10.31258/je.27.1.p.37-46

Abstract

One source of funding in regional development is derived from Regional Original Revenue (PAD). The economy in Pontianak is dominated by trading in goods and services. Therefore advertisement tax is expected to be one of the components that can increase PAD in Pontianak. The reality of the Pontianak city government is still experiencing difficulties in achieving the advertisement tax collection target, so that the Pontianak city government feels it is necessary to reduce the billboard tax target by 2018. The purpose of this study is to determine (1) the effectiveness of advertisement tax collection in Pontianak in 2012 -2017 (2) The contribution of advertisement tax to PAD in Pontianak City in 2012-2017. This research uses descriptive method with quantitative approach. The data used in this study are secondary data, namely target data and advertisement tax realization and Regional Original Revenue (PAD) data obtained from Pontianak City Regional Finance Agency (BKD). Based on the results of the study, it can be concluded (1) The effectiveness of advertisement tax in Pontianak City in 2012, 2013, 2014 and 2016 is included in the very effective category, whereas in 2015 and 2017 is included in the quite effective category. The lack of effectiveness of advertisement tax in 2015 and 2017 is more due to the lack of awareness of taxpayers and the large number of non-commercial billboards. (2) The contribution of advertisement tax to the Regional Original Revenue (PAD) of Pontianak City in 2012-2017 is in the category of very under-contributing because the percentage is below 10%.
Analisis Sektor Potensial Kabupaten Kuantan Singingi Rosyetti '
Jurnal Ekonomi Vol 19, No 01 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.072 KB) | DOI: 10.31258/je.19.01.p.%p

Abstract

Tujuan penelitian ini untuk mengetahui sektor potensial, penyerapan tenaga kerja serta perubahanstruktur ekonomi daerah secara spatial dan eksternal. Metode yang digunakan adalah metodeLocation Quotient (LQ) dan analisis Shift Share.Dari hasil pengamatan, diperoleh temuan : (a) sektor potensial yang berpotensi dalam meningkatkanperekonomian dan penyerapan tenaga kerja adalah sektor pertanian. Sektor jasa kurang berpotensidalam peningkatkan perekonomian daerah dan penyerapan tenaga kerja. (b) Perubahan strukturekonomi terjadi pada sektor pertambangan. Faktor spatial atau lokasional yang menguntungkanmenyebabkan berpotensimya sektor pertambangan dalam meningkatkan kesempatan kerja wilayah.
Kontribusi Sektor Pertanian Terhadap Pertumbuhan Ekonomi Di Provinsi Riau Trian Zulhadi
Jurnal Ekonomi Vol 17, No 01 (2009)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.307 KB) | DOI: 10.31258/je.17.01.p.%p

Abstract

Agricultural sector plays a very important role in economic growth of each country. Even though itscountribution has decreased continously compared with other sectors, but its contribution to labourforce in reducing unemployment is significant. The economic transformation from agriculture sector toindustrial sector is a characteristic of developed country. In this respect, capital and labour, an withrate play pivotal role for agriculture development. Therefore the objective of this paper is to measurethe countribution the agriculture sector towards economic development. Gross Domestic Product(GDP), is used as a proxy of economic growth. All the independent variables in this research areagriculture sector (Gp), industrial sector (Gi), and service sector (Gs), Due to multivariatemulticolinearity amongs independent variable area was removed.The result of OLS regression shows that the elasticity of the agriculture sector contribute for 2.77percent,industrial sector was 3.00, and Service sector was 16.83. This means that an increase theeconomic growth as much as 2.77 per cent, likewise, an increase of one per cent in each of bothindustrial and service sectors would increase the economic growth, as much as 3.00 percent and 16.83percent.
TRANSFORMASI STRUKTUR EKONOMI KABUPATEN SIAK TAHUN 2001-2010 Yudha Prawira; Wahyu Hamidi
Jurnal Ekonomi Vol 21, No 01 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.841 KB) | DOI: 10.31258/je.21.01.p.%p

Abstract

This paper attempts to analyzes spatial structural change of economic andidentification of base sector in Siak District. The data used in this paper are timeseries (secondary data) consists of the Gross Regional Domestic Product (GRDP)Siak District and Gross Regional Domestic Product (GRDP) Riau Province at2000 Constant Market Price by Industrial Origin Excluding Oil 2001-2010. Thedata obtained from Central Bureau of Statistics Riau Province. The analysismethods applied in this study are Shift Share Analysis, Shift Share ModificationEsteban Marquillas, Location Quotient and Base Multiplier. The Results of thestudy analysis known that: Contribution of the primary sector in total GRDP hasdecreased during the period analysis, while the contribution of secondary andtertier sector has increased over the analysis period. Increased the level of GRDPin Siak by 112.70% due to the effects of economic growth in the level of RiauProvince. Effect of economic competitiveness of negative 14.28 %, while theinfluence of the Industrial Mix only by 1.58 %. GDRP growth is the largest frommanufacture sector amounted to Rp 928,774.54 million, national share of thissector amounted to 113.43%, differential shift of negative 33.62% andproportional shift of 20.18 %. From Esteban Marquilass Shift Share analysis onlyagriculture and construction has a competitive advantage and manufacture sectorhas only the specialization advantage. LQ analysis shows that base sector in Siakhas only manufacture sector. Average value of base multiplier effect of Siak are1.9, it means sector basis can give impact to the GRDP formation by 1.9 times ofthe total output.Kata Kunci:Spatial structural change, GRDP, Shift Share, LocationQuotient, Base Sector, Base Multiplier Effect

Page 6 of 39 | Total Record : 390

 4   5   6   7   8 

Filter by Year

2009 2019


Reset
Filter By Issues
All Issue Vol 27, No 4 (2019) Vol 27, No 3 (2019) Vol 27, No 2 (2019) Vol 27, No 1 (2019) Vol 26, No 4 (2018): Jurnal Ekonomi Vol 26, No 3 (2018): Jurnal Ekonomi Vol 26, No 2 (2018) Vol 26, No 1 (2018) Vol 25, No 4 (2017) Vol 25, No 3 (2017) Vol 25, No 2 (2017) Vol 25, No 1 (2017) Vol 24, No 4 (2016) Vol 24, No 3 (2016) Vol 24, No 1 (2016) Vol 23, No 4 (2015) Vol 23, No 3 (2015) Vol 23, No 1 (2015) Vol 22, No 01 (2014) Vol 22, No 4 (2014) Vol 22, No 3 (2014) Vol 22, No 2 (2014) Vol 21, No 04 (2013) Vol 21, No 03 (2013) Vol 21, No 02 (2013) Vol 21, No 01 (2013) Vol 20, No 04 (2012) Vol 20, No 03 (2012) Vol 19, No 04 (2011) Vol 19, No 03 (2011) Vol 19, No 02 (2011) Vol 19, No 01 (2011) Vol 18, No 04 (2010) Vol 18, No 03 (2010) Vol 18, No 02 (2010) Vol 18, No 01 (2010) Vol 17, No 03 (2009) Vol 17, No 02 (2009) Vol 17, No 01 (2009) More Issue